Exhibit 99.1

CAPITAL ONE PRIME AUTO RECEIVABLES TRUST 2023-2
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$1,228,970,492.55 
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$111,377,887.80 $15,144,011.52 $96,233,876.28 0.243162Jun-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$208,407,887.80 $15,144,011.52 $193,263,876.28 
Beginning BalanceEnding BalancePool Factor
Net Pool Balance$227,086,473.81 $210,609,066.46 0.171370
YSOC Amount$15,858,377.72 $14,524,981.89 
Adjusted Pool Balance$211,228,096.09 $196,084,084.57 
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$— 
Class A-2b Notes$— 4.23850%ACT/360$— 
Class A-3 Notes$111,377,887.80 5.82000%30/360$540,182.76 
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$208,407,887.80 $977,261.60 










II. COLLATERAL POOL BALANCE
Beginning of PeriodEnd of Period
Net Pool Balance$227,086,473.81 $210,609,066.46 
Adjusted Pool Balance (Net Pool Balance - YSOC Amount)$211,228,096.09 $196,084,084.57 
Number of Receivables Outstanding23,927 23,150 
Weighted Average Contract Rate5.29 %5.30 %
Weighted Average Remaining Term (months)23.3 22.5 


III. FUNDS AVAILABLE FOR DISTRIBUTION
Available Funds:
a. Collections
Interest Collections$1,007,108.04 
Principal Collections$16,330,573.41 
Liquidation Proceeds$103,297.38 
b. Repurchase Price$— 
c. Optional Purchase Price$— 
d. Reserve Account Excess Amount$— 
Total Available Funds$17,440,978.83 
Reserve Account Draw Amount$— 
Total Funds Available for Distribution$17,440,978.83 


IV. DISTRIBUTION
Calculated AmountAmount PaidShortfallCarryover ShortfallRemaining Available Funds
Servicing Fee$189,238.73 $189,238.73 $— $— $17,251,740.10 
Interest - Class A-1 Notes$— $— $— $— $17,251,740.10 
Interest - Class A-2a Notes$— $— $— $— $17,251,740.10 
Interest - Class A-2b Notes$— $— $— $— $17,251,740.10 
Interest - Class A-3 Notes$540,182.76 $540,182.76 $— $— $16,711,557.34 
Interest - Class A-4 Notes$302,402.33 $302,402.33 $— $— $16,409,155.01 
First Allocation of Principal$— $— $— $— $16,409,155.01 
Interest - Class B Notes$44,892.17 $44,892.17 $— $— $16,364,262.84 
Second Allocation of Principal$— $— $— $— $16,364,262.84 
Interest - Class C Notes$44,892.17 $44,892.17 $— $— $16,319,370.67 
Third Allocation of Principal$1,053,803.23 $1,053,803.23 $— $— $15,265,567.44 
Interest - Class D Notes$44,892.17 $44,892.17 $— $— $15,220,675.27 
Fourth Allocation of Principal$11,270,000.00 $11,270,000.00 $— $— $3,950,675.27 
Reserve Account Deposit Amount$— $— $— $— $3,950,675.27 
Regular Principal Distribution Amount$2,820,208.29 $2,820,208.29 $— $— $1,130,466.98 
Owner Trustee, Indenture Trustee, and ARR Fees & Expenses$— $— $— $— $1,130,466.98 
Remaining Funds to Certificates$1,130,466.98 $1,130,466.98 $— $— $— 
Total$17,440,978.83 $17,440,978.83 $— $— 







V. OVERCOLLATERALIZATION INFORMATION
Yield Supplement Overcollateralization Amount:
Beginning Period YSOC Amount$15,858,377.72 
Increase/(Decrease)$(1,333,395.83)
Ending YSOC Amount$14,524,981.89 
Overcollateralization:Beginning of PeriodEnd of Period
Adjusted Pool Balance$211,228,096.09 $196,084,084.57 
Note Balance$208,407,887.80 $193,263,876.28 
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%18$146,833.94 
Liquidation Proceeds of Defaulted Receivables2
0.05%146$103,297.38 
Monthly Net Losses (Liquidation Proceeds)$43,536.56 
Net Losses as % of Average Pool Balance (annualized)
        Third Preceding Collection Period0.47 %
        Second Preceding Collection Period0.09 %
        Preceding Collection Period(0.25)%
        Current Collection Period0.24 %
        Four-Month Average Net Loss Ratio0.14 %
Cumulative Net Losses for All Periods$3,293,333.16 
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 Delinquent0.29%53$616,449.86 
60-89 Days Delinquent0.18%26$378,017.00 
90-119 Days Delinquent0.04%8$87,426.62 
120+ Days Delinquent0.00%0$— 
Total Delinquent Receivables0.51%87$1,081,893.48 
Repossession Inventory:# of ReceivablesPrincipal Balance
Repossessed in the Current Collection Period4$42,946.59 
Total Repossessed Inventory7$128,584.48 
60+ Delinquency Percentage:# of ReceivablesAmount
60+ Day Delinquent Receivables34$465,443.62 
60+ Delinquencies as % of EOP Net Pool Balance
        Third Preceding Collection Period0.16 %
        Second Preceding Collection Period0.15 %
        Preceding Collection Period0.17 %
        Current Collection Period0.22 %
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 Extensions0.290.14%250.11%