Exhibit 99.1

CAPITAL ONE PRIME AUTO RECEIVABLES TRUST 2023-2
Statement to Securityholders
Determination Date: August 12, 2026
Payment Date8/17/2026
Collection Period Start7/1/2026
Collection Period End7/31/2026
Interest Period Start7/15/2026
Interest Period End8/16/2026
Cut-Off Date Net Pool Balance$1,228,970,492.55 
Cut-Off Date Adjusted Pool Balance$1,128,083,316.56 


I. DEAL SUMMARY
Beginning Note
Balance		Principal PaymentEnding Note BalanceNote FactorFinal Scheduled Payment Date
Class A-1 Notes$— $— $— —Oct-24
Class A-2a Notes$— $— $— —Oct-26
Class A-2b Notes$— $— $— —Oct-26
Class A-3 Notes$144,383,679.49 $17,101,258.13 $127,282,421.36 0.321615Jun-28
Class A-4 Notes$63,220,000.00 $— $63,220,000.00 1.000000Nov-28
Class B Notes$11,270,000.00 $— $11,270,000.00 1.000000Dec-28
Class C Notes$11,270,000.00 $— $11,270,000.00 1.000000Feb-29
Class D Notes$11,270,000.00 $— $11,270,000.00 1.000000Dec-29
Total Notes$241,413,679.49 $17,101,258.13 $224,312,421.36 
Beginning BalanceEnding BalancePool Factor
Net Pool Balance$262,942,742.23 $244,385,784.54 0.198854
YSOC Amount$18,708,854.45 $17,253,154.89 
Adjusted Pool Balance$244,233,887.78 $227,132,629.65 
Overcollateralization Amount (Adjusted Pool Balance - Note Balance)$2,820,208.29 $2,820,208.29 
Reserve Account Balance$2,820,208.29 $2,820,208.29 
Beginning Note
Balance		Interest RateAccrual MethodologyInterest Payment
Class A-1 Notes$— 5.66300%ACT/360$— 
Class A-2a Notes$— 5.91000%30/360$— 
Class A-2b Notes$— 4.21539%ACT/360$— 
Class A-3 Notes$144,383,679.49 5.82000%30/360$700,260.85 
Class A-4 Notes$63,220,000.00 5.74000%30/360$302,402.33 
Class B Notes$11,270,000.00 4.78000%30/360$44,892.17 
Class C Notes$11,270,000.00 4.78000%30/360$44,892.17 
Class D Notes$11,270,000.00 4.78000%30/360$44,892.17 
Total Notes$241,413,679.49 $1,137,339.69 










II. COLLATERAL POOL BALANCE
Beginning of PeriodEnd of Period
Net Pool Balance$262,942,742.23 $244,385,784.54 
Adjusted Pool Balance (Net Pool Balance - YSOC Amount)$244,233,887.78 $227,132,629.65 
Number of Receivables Outstanding25,558 24,716 
Weighted Average Contract Rate5.27 %5.28 %
Weighted Average Remaining Term (months)25.1 24.2 


III. FUNDS AVAILABLE FOR DISTRIBUTION
Available Funds:
a. Collections
Interest Collections$1,158,722.61 
Principal Collections$18,381,357.46 
Liquidation Proceeds$157,340.41 
b. Repurchase Price$— 
c. Optional Purchase Price$— 
d. Reserve Account Excess Amount$— 
Total Available Funds$19,697,420.48 
Reserve Account Draw Amount$— 
Total Funds Available for Distribution$19,697,420.48 


IV. DISTRIBUTION
Calculated AmountAmount PaidShortfallCarryover ShortfallRemaining Available Funds
Servicing Fee$219,118.95 $219,118.95 $— $— $19,478,301.53 
Interest - Class A-1 Notes$— $— $— $— $19,478,301.53 
Interest - Class A-2a Notes$— $— $— $— $19,478,301.53 
Interest - Class A-2b Notes$— $— $— $— $19,478,301.53 
Interest - Class A-3 Notes$700,260.85 $700,260.85 $— $— $18,778,040.68 
Interest - Class A-4 Notes$302,402.33 $302,402.33 $— $— $18,475,638.35 
First Allocation of Principal$— $— $— $— $18,475,638.35 
Interest - Class B Notes$44,892.17 $44,892.17 $— $— $18,430,746.18 
Second Allocation of Principal$— $— $— $— $18,430,746.18 
Interest - Class C Notes$44,892.17 $44,892.17 $— $— $18,385,854.01 
Third Allocation of Principal$3,011,049.84 $3,011,049.84 $— $— $15,374,804.17 
Interest - Class D Notes$44,892.17 $44,892.17 $— $— $15,329,912.00 
Fourth Allocation of Principal$11,270,000.00 $11,270,000.00 $— $— $4,059,912.00 
Reserve Account Deposit Amount$— $— $— $— $4,059,912.00 
Regular Principal Distribution Amount$2,820,208.29 $2,820,208.29 $— $— $1,239,703.71 
Owner Trustee, Indenture Trustee, and ARR Fees & Expenses$— $— $— $— $1,239,703.71 
Remaining Funds to Certificates$1,239,703.71 $1,239,703.71 $— $— $— 
Total$19,697,420.48 $19,697,420.48 $— $— 







V. OVERCOLLATERALIZATION INFORMATION
Yield Supplement Overcollateralization Amount:
Beginning Period YSOC Amount$18,708,854.45 
Increase/(Decrease)$(1,455,699.56)
Ending YSOC Amount$17,253,154.89 
Overcollateralization:Beginning of PeriodEnd of Period
Adjusted Pool Balance$244,233,887.78 $227,132,629.65 
Note Balance$241,413,679.49 $224,312,421.36 
Overcollateralization (Adjusted Pool Balance - Note Balance)$2,820,208.29 $2,820,208.29 
Target Overcollateralization Amount$2,820,208.29 $2,820,208.29 
Overcollateralization Shortfall$— $— 


VI. RESERVE ACCOUNT
Specified Reserve Account Balance$2,820,208.29 
Beginning Reserve Account Balance$2,820,208.29 
Reserve Account Deposit Amount$— 
Reserve Account Draw Amount$— 
Reserve Account Excess Amount$— 
Ending Reserve Account Balance$2,820,208.29 





VII. NET LOSS AND DELINQUENT RECEIVABLES
Net Loss:% of EOP Net Pool Balance# of ReceivablesAmount
Defaulted Receivables during Collection Period (Principal Balance)1
0.07%15$175,600.23 
Liquidation Proceeds of Defaulted Receivables2
0.06%155$157,340.41 
Monthly Net Losses (Liquidation Proceeds)$18,259.82 
Net Losses as % of Average Pool Balance (annualized)
        Third Preceding Collection Period0.19 %
        Second Preceding Collection Period0.28 %
        Preceding Collection Period0.47 %
        Current Collection Period0.09 %
        Four-Month Average Net Loss Ratio0.26 %
Cumulative Net Losses for All Periods$3,298,363.53 
Cumulative Net Loss Ratio0.27 %
1 The # of Receivables reported as Defaulted does not include any Receivables that have been paid off or have matured and were either paid in full or had a remaining balance of $10.00 or less following the final payment.
2 Liquidation Proceeds include all proceeds on a receivable after it has been charged-off.
Delinquent Receivables:% of EOP Net Pool Balance# of ReceivablesPrincipal Balance
30-59 Days Delinquent0.30%53$723,833.52 
60-89 Days Delinquent0.12%21$283,045.70 
90-119 Days Delinquent0.03%7$81,156.21 
120+ Days Delinquent0.00%0$— 
Total Delinquent Receivables0.45%81$1,088,035.43 
Repossession Inventory:# of ReceivablesPrincipal Balance
Repossessed in the Current Collection Period2$54,342.99 
Total Repossessed Inventory3$68,894.33 
60+ Delinquency Percentage:# of ReceivablesAmount
60+ Day Delinquent Receivables28$364,201.91 
60+ Delinquencies as % of EOP Net Pool Balance
        Third Preceding Collection Period0.11 %
        Second Preceding Collection Period0.14 %
        Preceding Collection Period0.16 %
        Current Collection Period0.15 %
Delinquency Trigger4.50 %
Current Delinquency Percentage Exceeds Delinquency Trigger? (Yes/No)No


VIII. TEMPORARY FORBEARANCE
The table below presents accounts which received a short-term payment extension in the month of July 2026.
Month-End Balance# of Receivables
($MM)(%)(#)(%)
Total Extensions0.320.13%260.11%