Exhibit 99.1

CAPITAL ONE PRIME AUTO RECEIVABLES TRUST 2023-2

Statement to Securityholders

Determination Date: May 12, 2025


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 Payment		Ending Note Balance		Note Factor	Final Scheduled Payment Date
Class A-1 Notes	$	—	$	—	$	—	—	Oct-24
Class A-2a Notes	$	35,639,853.36	$	13,304,898.31	$	22,334,955.05	0.102510	Oct-26
Class A-2b Notes	$	35,639,853.37	$	13,304,898.31	$	22,334,955.06	0.102510	Oct-26
Class A-3 Notes	$	395,760,000.00	$	—	$	395,760,000.00	1.000000	Jun-28
Class A-4 Notes	$	63,220,000.00	$	—	$	63,220,000.00	1.000000	Nov-28
Class B Notes	$	11,270,000.00	$	—	$	11,270,000.00	1.000000	Dec-28
Class C Notes	$	11,270,000.00	$	—	$	11,270,000.00	1.000000	Feb-29
Class D Notes	$	11,270,000.00	$	—	$	11,270,000.00	1.000000	Dec-29
Total Notes	$	564,069,706.73	$	26,609,796.62	$	537,459,910.11


	Beginning Balance		Ending Balance		Pool Factor
Net Pool Balance	$	614,443,183.36	$	585,519,760.16	0.476431
YSOC Amount	$	47,553,268.34	$	45,239,641.76
Adjusted Pool Balance	$	566,889,915.02	$	540,280,118.40
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

II. COLLATERAL POOL BALANCE


	Beginning of Period			End of Period
Net Pool Balance	$	614,443,183.36		$	585,519,760.16
Adjusted Pool Balance (Net Pool Balance - YSOC Amount)	$	566,889,915.02		$	540,280,118.40
Number of Receivables Outstanding	37,351			36,505
Weighted Average Contract Rate	5.16		%	5.17		%
Weighted Average Remaining Term (months)	38.8			37.9

III. FUNDS AVAILABLE FOR DISTRIBUTION


Available Funds:
a. Collections
Interest Collections	$	2,648,739.61
Principal Collections	$	28,581,819.23
Liquidation Proceeds	$	161,153.91
b. Repurchase Price	$	—
c. Optional Purchase Price	$	—
d. Reserve Account Excess Amount	$	—
Total Available Funds	$	31,391,712.75
Reserve Account Draw Amount	$	—
Total Funds Available for Distribution	$	31,391,712.75

IV. DISTRIBUTION


	Calculated Amount		Amount Paid		Shortfall		Carryover Shortfall		Remaining Available Funds
Servicing Fee	$	512,035.99	$	512,035.99	$	—	$	—	$	30,879,676.76
Interest - Class A-1 Notes	$	—	$	—	$	—	$	—	$	30,879,676.76
Interest - Class A-2a Notes	$	175,526.28	$	175,526.28	$	—	$	—	$	30,704,150.48
Interest - Class A-2b Notes	$	146,560.28	$	146,560.28	$	—	$	—	$	30,557,590.20
Interest - Class A-3 Notes	$	1,919,436.00	$	1,919,436.00	$	—	$	—	$	28,638,154.20
Interest - Class A-4 Notes	$	302,402.33	$	302,402.33	$	—	$	—	$	28,335,751.87
First Allocation of Principal	$	—	$	—	$	—	$	—	$	28,335,751.87
Interest - Class B Notes	$	44,892.17	$	44,892.17	$	—	$	—	$	28,290,859.70
Second Allocation of Principal	$	1,249,588.33	$	1,249,588.33	$	—	$	—	$	27,041,271.37
Interest - Class C Notes	$	44,892.17	$	44,892.17	$	—	$	—	$	26,996,379.20
Third Allocation of Principal	$	11,270,000.00	$	11,270,000.00	$	—	$	—	$	15,726,379.20
Interest - Class D Notes	$	44,892.17	$	44,892.17	$	—	$	—	$	15,681,487.03
Fourth Allocation of Principal	$	11,270,000.00	$	11,270,000.00	$	—	$	—	$	4,411,487.03
Reserve Account Deposit Amount	$	—	$	—	$	—	$	—	$	4,411,487.03
Regular Principal Distribution Amount	$	2,820,208.29	$	2,820,208.29	$	—	$	—	$	1,591,278.74
Owner Trustee, Indenture Trustee, and ARR Fees & Expenses	$	—	$	—	$	—	$	—	$	1,591,278.74
Remaining Funds to Certificates	$	1,591,278.74	$	1,591,278.74	$	—	$	—	$	—
Total	$	31,391,712.75	$	31,391,712.75	$	—	$	—

V. OVERCOLLATERALIZATION INFORMATION


Yield Supplement Overcollateralization Amount:
Beginning Period YSOC Amount	$	47,553,268.34
Increase/(Decrease)	$	(2,313,626.58)
Ending YSOC Amount	$	45,239,641.76


Overcollateralization:	Beginning of Period		End of Period
Adjusted Pool Balance	$	566,889,915.02	$	540,280,118.40
Note Balance	$	564,069,706.73	$	537,459,910.11
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 Receivables	Amount
Defaulted Receivables during Collection Period (Principal Balance)	0.06%	24	$	341,603.97
Liquidation Proceeds of Defaulted Receivables1	0.03%	99	$	161,153.91
Monthly Net Losses (Liquidation Proceeds)			$	180,450.06
Net Losses as % of Average Pool Balance (annualized)
Third Preceding Collection Period			0.09		%
Second Preceding Collection Period			(0.25)		%
Preceding Collection Period			0.12		%
Current Collection Period			0.36		%
Four-Month Average Net Loss Ratio			0.08		%
Cumulative Net Losses for All Periods			$	2,253,925.95
Cumulative Net Loss Ratio			0.18		%
1 Liquidation Proceeds include all proceeds on a receivable after it has been charged-off.

Delinquent Receivables:	% of EOP Net Pool Balance	# of Receivables	Principal Balance
30-59 Days Delinquent	0.20%	59	$	1,178,374.89
60-89 Days Delinquent	0.09%	23	$	519,730.54
90-119 Days Delinquent	0.03%	8	$	183,158.76
120+ Days Delinquent	0.00%	0	$	—
Total Delinquent Receivables	0.32%	90	$	1,881,264.19

Repossession Inventory:		# of Receivables	Principal Balance
Repossessed in the Current Collection Period		7	$	166,092.70
Total Repossessed Inventory		13	$	294,041.75

60+ Delinquency Percentage:		# of Receivables	Amount
60+ Day Delinquent Receivables		31	$	702,889.30
60+ Delinquencies as % of EOP Net Pool Balance
Third Preceding Collection Period			0.09		%
Second Preceding Collection Period			0.12		%
Preceding Collection Period			0.11		%
Current Collection Period			0.12		%
Delinquency Trigger			4.50		%
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 April 2025.

Capital One Prime Auto Receivables Trust 2023-2 10-D