Exhibit 99.1

CAPITAL ONE PRIME AUTO RECEIVABLES TRUST 2023-1
Statement to Securityholders
Determination Date: October 9, 2026
Payment Date10/15/2026
Collection Period Start9/1/2026
Collection Period End9/30/2026
Interest Period Start9/15/2026
Interest Period End10/14/2026
Cut-Off Date Net Pool Balance$1,495,738,191.10 
Cut-Off Date Adjusted Pool Balance$1,356,480,551.60 


I. DEAL SUMMARY
Beginning Note
Balance		Principal PaymentEnding Note BalanceNote FactorFinal Scheduled Payment Date
Class A-1 Notes$— $— $— —Mar-24
Class A-2 Notes$— $— $— —May-26
Class A-3 Notes$27,533,210.60 $13,986,824.83 $13,546,385.77 0.028519Feb-28
Class A-4 Notes$98,700,000.00 $— $98,700,000.00 1.000000Aug-28
Class B Notes$13,560,000.00 $— $13,560,000.00 1.000000Sep-28
Class C Notes$13,560,000.00 $— $13,560,000.00 1.000000Sep-28
Class D Notes$13,560,000.00 $— $13,560,000.00 1.000000May-29
Total Notes$166,913,210.60 $13,986,824.83 $152,926,385.77 
Beginning BalanceEnding BalancePool Factor
Net Pool Balance$183,257,114.99 $167,967,526.53 0.112297
YSOC Amount$12,952,703.01 $11,649,939.38 
Adjusted Pool Balance$170,304,411.98 $156,317,587.15 
Overcollateralization Amount (Adjusted Pool Balance - Note Balance)$3,391,201.38 $3,391,201.38 
Reserve Account Balance$3,391,201.38 $3,391,201.38 
Beginning Note
Balance		Interest RateAccrual MethodologyInterest Payment
Class A-1 Notes$— 4.90000%ACT/360$— 
Class A-2 Notes$— 5.20000%30/360$— 
Class A-3 Notes$27,533,210.60 4.87000%30/360$111,738.95 
Class A-4 Notes$98,700,000.00 4.76000%30/360$391,510.00 
Class B Notes$13,560,000.00 5.07000%30/360$57,291.00 
Class C Notes$13,560,000.00 5.36000%30/360$60,568.00 
Class D Notes$13,560,000.00 6.34000%30/360$71,642.00 
Total Notes$166,913,210.60 $692,749.95 











II. COLLATERAL POOL BALANCE
Beginning of PeriodEnd of Period
Net Pool Balance$183,257,114.99 $167,967,526.53 
Adjusted Pool Balance (Net Pool Balance - YSOC Amount)$170,304,411.98 $156,317,587.15 
Number of Receivables Outstanding24,075 23,197 
Weighted Average Contract Rate4.03 %4.04 %
Weighted Average Remaining Term (months)19.2 18.4 


III. FUNDS AVAILABLE FOR DISTRIBUTION
Available Funds:
a. Collections
Interest Collections$618,397.92 
Principal Collections$15,199,729.34 
Liquidation Proceeds$119,138.24 
b. Repurchase Price$— 
c. Optional Purchase Price$— 
d. Reserve Account Excess Amount$— 
Total Available Funds$15,937,265.50 
Reserve Account Draw Amount$— 
Total Funds Available for Distribution$15,937,265.50 


IV. DISTRIBUTION
Calculated AmountAmount PaidShortfallCarryover ShortfallRemaining Available Funds
Servicing Fee$152,714.26 $152,714.26 $— $— $15,784,551.24 
Interest - Class A-1 Notes$— $— $— $— $15,784,551.24 
Interest - Class A-2 Notes$— $— $— $— $15,784,551.24 
Interest - Class A-3 Notes$111,738.95 $111,738.95 $— $— $15,672,812.29 
Interest - Class A-4 Notes$391,510.00 $391,510.00 $— $— $15,281,302.29 
First Allocation of Principal$— $— $— $— $15,281,302.29 
Interest - Class B Notes$57,291.00 $57,291.00 $— $— $15,224,011.29 
Second Allocation of Principal$— $— $— $— $15,224,011.29 
Interest - Class C Notes$60,568.00 $60,568.00 $— $— $15,163,443.29 
Third Allocation of Principal$— $— $— $— $15,163,443.29 
Interest - Class D Notes$71,642.00 $71,642.00 $— $— $15,091,801.29 
Fourth Allocation of Principal$10,595,623.45 $10,595,623.45 $— $— $4,496,177.84 
Reserve Account Deposit Amount$— $— $— $— $4,496,177.84 
Regular Principal Distribution Amount$3,391,201.38 $3,391,201.38 $— $— $1,104,976.46 
Owner Trustee, Indenture Trustee, and ARR Fees & Expenses$— $— $— $— $1,104,976.46 
Remaining Funds to Certificates$1,104,976.46 $1,104,976.46 $— $— $— 
Total$15,937,265.50 $15,937,265.50 $— $— 







V. OVERCOLLATERALIZATION INFORMATION
Yield Supplement Overcollateralization Amount:
Beginning Period YSOC Amount$12,952,703.01 
Increase/(Decrease)$(1,302,763.63)
Ending YSOC Amount$11,649,939.38 
Overcollateralization:Beginning of PeriodEnd of Period
Adjusted Pool Balance$170,304,411.98 $156,317,587.15 
Note Balance$166,913,210.60 $152,926,385.77 
Overcollateralization (Adjusted Pool Balance - Note Balance)$3,391,201.38 $3,391,201.38 
Target Overcollateralization Amount$3,391,201.38 $3,391,201.38 
Overcollateralization Shortfall$— $— 


VI. RESERVE ACCOUNT
Specified Reserve Account Balance$3,391,201.38 
Beginning Reserve Account Balance$3,391,201.38 
Reserve Account Deposit Amount$— 
Reserve Account Draw Amount$— 
Reserve Account Excess Amount$— 
Ending Reserve Account Balance$3,391,201.38 





VII. NET LOSS AND DELINQUENT RECEIVABLES
Net Loss:% of EOP Net Pool Balance# of ReceivablesAmount
Defaulted Receivables during Collection Period (Principal Balance)1
0.05%12$89,859.12 
Liquidation Proceeds of Defaulted Receivables2
0.07%192$119,138.24 
Monthly Net Losses (Liquidation Proceeds)$(29,279.12)
Net Losses as % of Average Pool Balance (annualized)
        Third Preceding Collection Period0.02 %
        Second Preceding Collection Period0.12 %
        Preceding Collection Period0.17 %
        Current Collection Period(0.20)%
        Four-Month Average Net Loss Ratio0.03 %
Cumulative Net Losses for All Periods$4,644,357.73 
Cumulative Net Loss Ratio0.31 %
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 Delinquent0.56%84$932,897.14 
60-89 Days Delinquent0.27%36$447,525.28 
90-119 Days Delinquent0.07%8$115,482.22 
120+ Days Delinquent0.00%0$— 
Total Delinquent Receivables0.89%128$1,495,904.64 
Repossession Inventory:# of ReceivablesPrincipal Balance
Repossessed in the Current Collection Period7$96,674.53 
Total Repossessed Inventory12$157,883.60 
60+ Delinquency Percentage:# of ReceivablesAmount
60+ Day Delinquent Receivables44$563,007.50 
60+ Delinquencies as % of EOP Net Pool Balance
        Third Preceding Collection Period0.25 %
        Second Preceding Collection Period0.27 %
        Preceding Collection Period0.34 %
        Current Collection Period0.34 %
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 September 2026.
Month-End Balance# of Receivables
($MM)(%)(#)(%)
Total Extensions0.410.24%360.16%