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Capital One Financial Corporation (COF) Q2 FY2026 Financial Statements: Total net revenue $15.85B, Net income $3.02B

CIK 0000927628 · NYSE · Latest period: Q2 FY2026 (ended 2026-06-30, 10-Q accession 0000927628-26-000089) · Annual report: FY2025 10-K (filed 2026-02-19, accession 0000927628-26-000024) · Next expected filing: 10-Q ~2026-11-02

More for Capital One Financial: Company index · 10-K and 10-Q summary · 8-K filings and events

PeriodQ2 FY2026

Published

Capital One Financial Corporation reported $15.85 billion of total net revenue for Q2 FY2026, the quarter ended June 30, 2026, up 26.9% from a year earlier, and net income of $3.02 billion, or $4.73 per diluted common share, against a net loss of $4.28 billion and a loss of $8.58 per share in the same quarter of 2025. The return to profit came chiefly from a far smaller provision for credit losses, $2.99 billion against $11.43 billion a year earlier, when Capital One recorded the initial allowance on the loans it acquired with Discover Financial Services; higher average credit card loan balances, largely from Discover, also lifted net interest income, and net interest margin reached 8.0%, up 0.4 points. Capital One completed its acquisition of Brex Inc. during the quarter, adding corporate card lending to the Credit Card segment, and continued to absorb Discover integration costs.

MetricAmountvs. year ago
Total net revenue$15,850,000,000up 26.9%
Net income$3,020,000,000swung from -$4.28 billion
Diluted EPS$4.73swung from -$8.58
Provision for credit losses$2,989,000,000down 73.8%
Net interest margin8.0%up 0.4 points

About this file

TickerCOF
CIK0000927628
CompanyCapital One Financial Corporation
Business typebank
Schema templatebank
Reporting currencyUSD
Converted to USDno
UnitsDollar amounts are in actual dollars (not millions). Per-share amounts and book values are in dollars per share. Share counts are in actual shares. Ratios, margins and rates are percentages as the filing prints them (for example 13.7 means 13.7%); interim ratios are annualized by the company, as its own tables state.

COF annual income statement, balance sheet and cash flow

FY2025FY2024FY2023
Fiscal year202520242023
LabelFY2025FY2024FY2023
Period start2025-01-012024-01-012023-01-01
Period end2025-12-312024-12-312023-12-31
Period typefiscal yearfiscal yearfiscal year
Source accession0000927628-26-0000240000927628-26-0000240000927628-26-000024
Income statement
Net interest income42,878,000,00031,208,000,00029,241,000,000
Total interest income58,696,000,00046,034,000,00041,938,000,000
Total interest expense15,818,000,00014,826,000,00012,697,000,000
Provision for credit losses20,655,000,00011,716,000,00010,426,000,000
Total non interest income10,556,000,0007,904,000,0007,546,000,000
Total non interest expense30,498,000,00021,486,000,00020,316,000,000
Income from continuing operations before income taxes2,281,000,0005,910,000,0006,045,000,000
Income tax provision193,000,0001,163,000,0001,158,000,000
Income from continuing operations net of tax2,088,000,0004,747,000,0004,887,000,000
Income from discontinued operations net of tax365,000,0003,000,0000
Net income2,453,000,0004,750,000,0004,887,000,000
Dividends and undistributed earnings allocated to participating securities-26,000,000-77,000,000-77,000,000
Preferred stock dividends-252,000,000-228,000,000-228,000,000
Discount on redeemed preferred stock6,000,000
Net income available to common stockholders2,181,000,0004,445,000,0004,582,000,000
Basic EPS4.0311.6111.98
Diluted EPS4.0311.5911.95
Total net revenue53,434,000,00039,112,000,00036,787,000,000
Marketing expense5,884,000,0004,562,000,0004,009,000,000
Operating expense24,614,000,00016,924,000,00016,307,000,000
Weighted average basic shares540,700,000382,700,000382,400,000
Weighted average diluted shares541,300,000383,600,000383,400,000
Balance sheet
Total cash and cash equivalents57,434,000,00043,230,000,000
Restricted cash for securitization investors4,659,000,000441,000,000
Investment securities available for sale91,051,000,00083,013,000,000
Total loans held for investment453,622,000,000327,775,000,000320,472,000,000
Net loans held for investment430,213,000,000311,517,000,000
Loans held for sale760,000,000202,000,000
Goodwill28,509,000,00015,059,000,000
Other intangible assets16,578,000,000233,000,000
Total assets669,009,000,000490,144,000,000478,464,000,000
Non interest bearing deposits27,385,000,00026,122,000,000
Interest bearing deposits448,386,000,000336,585,000,000320,389,000,000
Total deposits475,771,000,000362,707,000,000348,413,000,000
Securitized debt obligations12,853,000,00014,264,000,000
Senior and subordinated notes36,001,000,00030,696,000,000
Total other debt38,147,000,00031,287,000,000
Total liabilities555,393,000,000429,360,000,000
Total stockholders equity113,616,000,00060,784,000,00058,089,000,000
Total borrowings51,000,000,00045,551,000,00049,856,000,000
Common equity108,209,000,00055,938,000,00053,244,000,000
Allowance for credit losses23,409,000,00016,258,000,00015,296,000,000
Book value per common share181.76159.44152.71
Tangible book value per common share107.72106.9799.78
Tangible common equity67,333,000,00040,782,000,00037,955,000,000
Common shares outstanding625,102,271381,230,343380,400,000
Cash flow
Net cash from operating activities27,718,000,00018,159,000,00020,575,000,000
Net cash used in investing activities-444,000,000-26,410,000,000-21,920,000,000
Net cash from financing activities-8,852,000,0008,167,000,00013,844,000,000
Changes in premises and equipment-1,578,000,000-1,204,000,000-961,000,000
Dividends paid on common stock-1,516,000,000-932,000,000-931,000,000
Dividends paid on preferred stock-252,000,000-228,000,000-228,000,000
Purchases of treasury stock-4,099,000,000-734,000,000-718,000,000
Interest paid14,886,000,00013,201,000,00010,823,000,000
Income taxes paid806,000,0001,105,000,0001,355,000,000
Key metrics
Average loans held for investment396,725,000,000317,421,000,000311,541,000,000
Average interest earning assets546,685,000,000453,481,000,000441,238,000,000
Average total assets597,536,000,000480,451,000,000467,807,000,000
Average total deposits429,620,000,000351,168,000,000343,554,000,000
Average common equity89,286,000,00054,953,000,00050,349,000,000
Average total stockholders equity94,542,000,00059,799,000,00055,195,000,000
Purchase volume828,467,000,000654,436,000,000620,290,000,000
Net charge offs13,102,000,00010,748,000,0008,414,000,000
Total net revenue margin9.778.628.34
Net interest margin7.846.886.63
Return on average assets0.350.991.04
Return on average common equity2.038.089.1
Return on average tangible common equity3.1611.1813.04
Efficiency ratio57.0854.9355.23
Operating efficiency ratio46.0643.2744.33
Effective income tax rate continuing operations8.519.719.2
Net charge off rate3.33.392.7
Allowance coverage ratio5.164.964.77
Delinquency rate 30 plus performing3.413.693.71
Delinquency rate 30 plus3.593.983.99
Dividends declared per common share2.62.42.4
Employees period end76,30052,60052,000
Global payment network volume401,775,000,000
Capital ratios
Common equity tier 1 capital ratio14.313.512.9
Tier 1 capital ratio15.314.814.2
Total capital ratio17.216.416
Tier 1 leverage ratio12.511.611.2
Tangible common equity ratio10.78.68.2
Supplementary leverage ratio10.69.99.6
Segment results
Credit card
Total net revenue39,560,000,00028,164,000,00025,669,000,000
Provision for credit losses19,066,000,00010,272,000,0008,651,000,000
Income from continuing operations net of tax645,000,0003,292,000,0003,457,000,000
Loans held for investment279,570,000,000162,508,000,000154,547,000,000
Deposits000
Consumer banking
Total net revenue10,433,000,0008,718,000,0009,302,000,000
Provision for credit losses1,302,000,0001,435,000,0001,169,000,000
Income from continuing operations net of tax1,225,000,0001,460,000,0002,258,000,000
Loans held for investment84,790,000,00078,092,000,00075,437,000,000
Deposits423,932,000,000318,329,000,000296,171,000,000
Commercial banking
Total net revenue3,655,000,0003,601,000,0003,520,000,000
Provision for credit losses287,000,0008,000,000605,000,000
Income from continuing operations net of tax1,043,000,0001,209,000,000691,000,000
Loans held for investment89,262,000,00087,175,000,00090,488,000,000
Deposits31,250,000,00031,691,000,00032,712,000,000
Other
Total net revenue-214,000,000-1,371,000,000-1,704,000,000
Provision for credit losses01,000,0001,000,000
Income from continuing operations net of tax-825,000,000-1,214,000,000-1,519,000,000
Loans held for investment000
Deposits20,589,000,00012,687,000,00019,530,000,000

COF quarterly income statement, balance sheet and cash flow

Q2 2026Q2 2025
Fiscal year20262025
Fiscal quarter22
LabelQ2 2026Q2 2025
Period start2026-04-012025-04-01
Period end2026-06-302025-06-30
Period typethree monthsthree months
Source accession0000927628-26-0000890000927628-26-000089
Income statement
Total interest income16,385,000,00013,828,000,000
Total interest expense4,011,000,0003,833,000,000
Net interest income12,374,000,0009,995,000,000
Provision for credit losses2,989,000,00011,430,000,000
Total non interest income3,476,000,0002,497,000,000
Marketing expense1,661,000,0001,345,000,000
Total non interest expense9,043,000,0006,991,000,000
Income from continuing operations before income taxes3,818,000,000-5,929,000,000
Income tax provision798,000,000-1,666,000,000
Income from continuing operations net of tax3,020,000,000-4,263,000,000
Income from discontinued operations net of tax0-14,000,000
Net income3,020,000,000-4,277,000,000
Dividends and undistributed earnings allocated to participating securities-28,000,000-4,000,000
Preferred stock dividends-57,000,000-65,000,000
Net income available to common stockholders2,935,000,000-4,340,000,000
Basic EPS4.73-8.58
Diluted EPS4.73-8.58
Weighted average basic shares620,500,000505,600,000
Weighted average diluted shares621,100,000505,600,000
Total net revenue15,850,000,00012,492,000,000
Operating expense7,382,000,0005,646,000,000
Discount on redeemed preferred stock6,000,000
Balance sheet
Total cash and cash equivalents54,714,000,000
Restricted cash for securitization investors1,167,000,000
Investment securities available for sale90,041,000,000
Investment securities held to maturity2,737,000,000
Total investment securities92,778,000,000
Total loans held for investment457,168,000,000439,297,000,000
Net loans held for investment434,202,000,000
Loans held for sale264,000,000
Goodwill31,866,000,000
Other intangible assets16,077,000,000
Total assets673,835,000,000658,968,000,000
Non interest bearing deposits27,793,000,000
Interest bearing deposits456,464,000,000
Total deposits484,257,000,000468,110,000,000
Securitized debt obligations8,502,000,000
Senior and subordinated notes35,620,000,000
Total other debt36,869,000,000
Total liabilities560,042,000,000
Total stockholders equity113,793,000,000110,956,000,000
Total borrowings45,371,000,000
Common equity108,386,000,000
Allowance for credit losses22,966,000,000
Tangible common equity64,546,000,00063,537,000,000
Tangible book value per common share105.2199.35
Common shares outstanding613,484,836639,500,000
Key metrics
Average loans held for investment450,679,000,000378,157,000,000
Average interest earning assets617,583,000,000524,929,000,000
Average total assets682,079,000,000572,446,000,000
Average total deposits486,791,000,000414,568,000,000
Average common equity109,111,000,00081,563,000,000
Average total stockholders equity114,518,000,00086,918,000,000
Purchase volume253,750,000,000201,453,000,000
Net charge offs3,642,000,0003,060,000,000
Total net revenue margin10.279.52
Net interest margin8.017.62
Return on average assets1.77-2.98
Return on average common equity10.76-21.22
Return on average tangible common equity18.04-32.99
Efficiency ratio57.0555.96
Operating efficiency ratio46.5745.2
Effective income tax rate continuing operations20.928.1
Dividends declared per common share0.80.6
Net charge off rate3.233.24
Allowance coverage ratio5.02
Delinquency rate 30 plus performing2.91
Delinquency rate 30 plus3.13
Employees period end78,400
Global payment network volume189,612,000,00074,014,000,000
Capital ratios
Common equity tier 1 capital ratio13.7
Tier 1 capital ratio14.8
Total capital ratio16.6
Tier 1 leverage ratio11.8
Tangible common equity ratio10.210.3
Supplementary leverage ratio10.1
Segment results
Credit card
Total net revenue11,765,000,0009,095,000,000
Provision for credit losses2,474,000,00011,098,000,000
Income from continuing operations net of tax2,411,000,000-4,917,000,000
Loans held for investment275,408,000,000269,709,000,000
Deposits00
Consumer banking
Total net revenue3,209,000,0002,556,000,000
Provision for credit losses444,000,000252,000,000
Income from continuing operations net of tax486,000,000450,000,000
Loans held for investment90,467,000,00081,233,000,000
Deposits435,221,000,000414,044,000,000
Commercial banking
Total net revenue850,000,000937,000,000
Provision for credit losses71,000,00081,000,000
Income from continuing operations net of tax239,000,000280,000,000
Loans held for investment91,293,000,00088,355,000,000
Deposits30,841,000,00029,245,000,000
Other
Total net revenue26,000,000-96,000,000
Provision for credit losses0-1,000,000
Income from continuing operations net of tax-116,000,000-76,000,000
Loans held for investment00
Deposits18,195,000,00024,821,000,000

COF year-to-date income statement and cash flow

Six months ended June 30, 2026
LabelSix months ended June 30, 2026
Period start2026-01-01
Period end2026-06-30
Period typesix months
Source accession0000927628-26-000089
Income statement
Total interest income32,616,000,000
Total interest expense8,097,000,000
Net interest income24,519,000,000
Provision for credit losses7,057,000,000
Total non interest income6,562,000,000
Marketing expense3,158,000,000
Total non interest expense17,507,000,000
Income from continuing operations before income taxes6,517,000,000
Income tax provision1,316,000,000
Income from continuing operations net of tax5,201,000,000
Income from discontinued operations net of tax-7,000,000
Net income5,194,000,000
Dividends and undistributed earnings allocated to participating securities-48,000,000
Preferred stock dividends-130,000,000
Net income available to common stockholders5,016,000,000
Basic EPS8.07
Diluted EPS8.07
Weighted average basic shares621,500,000
Weighted average diluted shares622,300,000
Total net revenue31,081,000,000
Operating expense14,349,000,000
Cash flow
Net cash from operating activities14,467,000,000
Net cash used in investing activities-16,466,000,000
Net cash from financing activities-4,213,000,000
Changes in premises and equipment-920,000,000
Dividends paid on common stock-1,002,000,000
Dividends paid on preferred stock-130,000,000
Purchases of treasury stock-5,540,000,000
Interest paid7,941,000,000
Income taxes paid742,000,000
Key metrics
Average loans held for investment448,469,000,000
Average interest earning assets617,378,000,000
Average total assets679,050,000,000
Average total deposits483,393,000,000
Average common equity109,130,000,000
Average total stockholders equity114,537,000,000
Purchase volume474,290,000,000
Net charge offs7,489,000,000
Total net revenue margin10.07
Net interest margin7.94
Return on average assets1.53
Return on average common equity9.21
Return on average tangible common equity15.05
Efficiency ratio56.33
Operating efficiency ratio46.17
Effective income tax rate continuing operations20.2
Dividends declared per common share1.6
Net charge off rate3.34
Global payment network volume363,944,000,000
Segment results
Credit card
Total net revenue23,154,000,000
Provision for credit losses5,885,000,000
Income from continuing operations net of tax4,280,000,000
Loans held for investment275,408,000,000
Deposits0
Consumer banking
Total net revenue6,121,000,000
Provision for credit losses963,000,000
Income from continuing operations net of tax784,000,000
Loans held for investment90,467,000,000
Deposits435,221,000,000
Commercial banking
Total net revenue1,759,000,000
Provision for credit losses209,000,000
Income from continuing operations net of tax445,000,000
Loans held for investment91,293,000,000
Deposits30,841,000,000
Other
Total net revenue47,000,000
Provision for credit losses0
Income from continuing operations net of tax-308,000,000
Loans held for investment0
Deposits18,195,000,000
Prior year comparative
LabelSix months ended June 30, 2025
Period start2025-01-01
Period end2025-06-30
Period typesix months
Source accession0000927628-26-000089
Income statement
Total interest income25,246,000,000
Total interest expense7,238,000,000
Net interest income18,008,000,000
Provision for credit losses13,799,000,000
Total non interest income4,484,000,000
Marketing expense2,547,000,000
Total non interest expense12,893,000,000
Income from continuing operations before income taxes-4,200,000,000
Income tax provision-1,341,000,000
Income from continuing operations net of tax-2,859,000,000
Income from discontinued operations net of tax-14,000,000
Net income-2,873,000,000
Dividends and undistributed earnings allocated to participating securities-9,000,000
Preferred stock dividends-122,000,000
Discount on redeemed preferred stock6,000,000
Net income available to common stockholders-2,998,000,000
Basic EPS-6.74
Diluted EPS-6.74
Weighted average basic shares444,700,000
Weighted average diluted shares444,700,000
Total net revenue22,492,000,000
Operating expense10,346,000,000
Cash flow
Net cash from operating activities10,733,000,000
Net cash used in investing activities17,316,000,000
Net cash from financing activities-10,142,000,000
Changes in premises and equipment-747,000,000
Dividends paid on common stock-622,000,000
Dividends paid on preferred stock-122,000,000
Purchases of treasury stock-542,000,000
Interest paid6,604,000,000
Income taxes paid221,000,000
Key metrics
Average loans held for investment350,425,000,000
Average interest earning assets494,022,000,000
Average total assets532,354,000,000
Average total deposits389,462,000,000
Average common equity69,546,000,000
Average total stockholders equity74,647,000,000
Purchase volume359,401,000,000
Net charge offs5,796,000,000
Total net revenue margin9.11
Net interest margin7.29
Return on average assets-1.07
Return on average common equity-8.58
Return on average tangible common equity-12.6
Efficiency ratio57.32
Operating efficiency ratio46.0
Effective income tax rate continuing operations31.9
Dividends declared per common share1.2
Net charge off rate3.31
Global payment network volume74,014,000,000
Segment results
Credit card
Total net revenue16,260,000,000
Provision for credit losses13,024,000,000
Income from continuing operations net of tax-3,698,000,000
Loans held for investment269,709,000,000
Deposits0
Consumer banking
Total net revenue4,682,000,000
Provision for credit losses553,000,000
Income from continuing operations net of tax636,000,000
Loans held for investment81,233,000,000
Deposits414,044,000,000
Commercial banking
Total net revenue1,821,000,000
Provision for credit losses223,000,000
Income from continuing operations net of tax475,000,000
Loans held for investment88,355,000,000
Deposits29,245,000,000
Other
Total net revenue-271,000,000
Provision for credit losses-1,000,000
Income from continuing operations net of tax-272,000,000
Loans held for investment0
Deposits24,821,000,000

COF trailing twelve month income statement and cash flow

Twelve months ended June 30, 2026
LabelTwelve months ended June 30, 2026
Period start2025-07-01
Period end2026-06-30
Period typetrailing twelve months
Source accession0000927628-26-000089
Derived from accessions0000927628-26-000089; 0000927628-26-000024
DerivationFiscal year 2025, as reported in the 10-K (accession 0000927628-26-000024), plus the six months ended June 30, 2026 less the six months ended June 30, 2025, both as reported in the 10-Q (accession 0000927628-26-000089). Only figures that add across periods are shown: no per-share amount or weighted-average share count is given, because those do not sum.
Income statement
Total interest income66,066,000,000
Total interest expense16,677,000,000
Net interest income49,389,000,000
Provision for credit losses13,913,000,000
Total non interest income12,634,000,000
Marketing expense6,495,000,000
Total non interest expense35,112,000,000
Income from continuing operations before income taxes12,998,000,000
Income tax provision2,850,000,000
Income from continuing operations net of tax10,148,000,000
Income from discontinued operations net of tax372,000,000
Net income10,520,000,000
Dividends and undistributed earnings allocated to participating securities-65,000,000
Preferred stock dividends-260,000,000
Net income available to common stockholders10,195,000,000
Total net revenue62,023,000,000
Operating expense28,617,000,000
Cash flow
Net cash from operating activities31,452,000,000
Net cash used in investing activities-34,226,000,000
Net cash from financing activities-2,923,000,000
Changes in premises and equipment-1,751,000,000
Dividends paid on common stock-1,896,000,000
Dividends paid on preferred stock-260,000,000
Purchases of treasury stock-9,097,000,000
Interest paid16,223,000,000
Income taxes paid1,327,000,000
Key metrics
Net charge offs14,795,000,000
Purchase volume943,356,000,000

Adjustments

Value
Splits appliednone
ADR ration/a
FXNone. Capital One reports in U.S. dollars, so no currency translation was applied.

Notes

  • Capital One is a bank holding company, so this record uses a banking presentation: net interest income, the provision for credit losses, non-interest income and expense, loans, deposits, book value per share and regulatory capital ratios. Revenue, cost of revenue and capital expenditure are the wrong frame for a lender and are not reported here.
  • Periods reported are exactly those the two filings put on their face. The FY2025 10-K (accession 0000927628-26-000024, filed February 19, 2026) presents statements of income and cash flows for the years ended December 31, 2025, 2024 and 2023 and balance sheets as of December 31, 2025 and 2024. The Q2 2026 10-Q (accession 0000927628-26-000089, filed July 28, 2026) presents the three and six months ended June 30, 2026 and 2025, and balance sheets as of June 30, 2026 and December 31, 2025.
  • Capital One acquired Discover Financial Services on May 18, 2025, so the fiscal 2025 and second-quarter 2025 figures include Discover only from that date and are not like-for-like with 2024 and 2023. Immediately after closing, in the second quarter of 2025, the company recorded an initial allowance for credit losses of $8.8 billion on the acquired loans that were not purchased credit-deteriorated, through the provision for credit losses. That charge sits inside both the $11.4 billion provision reported for the three months ended June 30, 2025 and the $20.7 billion provision reported for fiscal 2025, which is why those provisions, and the earnings below them, are so far above the surrounding periods.
  • Income from discontinued operations is the Discover Home Loans business acquired in the Discover transaction and sold on November 24, 2025. Fiscal 2025 income from discontinued operations of $365 million was driven mainly by a $483 million pre-tax gain on that sale, and the cash flow statement shows $8.8 billion of proceeds from it in investing activities.
  • Capital One completed its acquisition of Brex Inc. on April 7, 2026 for total consideration of approximately $4.5 billion ($2.6 billion of cash and 10.6 million shares with a fair value of $1.9 billion), recognising about $5.8 billion of assets including $3.1 billion of goodwill. Brex is reported within Domestic Card, part of the Credit Card segment, from the second quarter of 2026, which is the main reason goodwill rises from $28.5 billion at December 31, 2025 to $31.9 billion at June 30, 2026.
  • The FY2023 balance sheet is partial by necessity: the 10-K's balance sheet presents only December 31, 2025 and 2024. The December 31, 2023 period-end amounts reported here (total assets, loans held for investment, deposits, borrowings, stockholders' equity, common equity, allowance for credit losses, tangible common equity, book value and tangible book value per share, shares outstanding) are the figures the 10-K prints in its Three-Year Summary of Selected Financial Data and its non-GAAP reconciliation table. No December 31, 2023 total-liabilities figure is printed in this 10-K, so none is reported.
  • Book value per common share is as the 10-K prints it, which is total stockholders' equity divided by period-end common shares outstanding. The 10-Q does not print a book value per common share, so the quarterly entries carry only tangible book value per common share, which both filings print. Tangible book value per common share and the tangible common equity figures are the company's own non-GAAP measures: tangible common equity is common equity less goodwill and other intangible assets, inclusive of related deferred taxes.
  • Investment securities held to maturity appear only in the second-quarter 2026 balance sheet, at $2.7 billion: Capital One held none at December 31, 2025 (the 10-Q prints a dash in that comparative column) and the 10-K's balance sheet shows a single securities-available-for-sale line for 2025 and 2024. So for the annual periods securities available for sale is the whole investment securities portfolio.
  • Share counts are exact where a filing prints them exactly: 625,102,271 shares outstanding at December 31, 2025 and 381,230,343 at December 31, 2024 (from the 10-K balance sheet), and 613,484,836 at June 30, 2026 (from the 10-Q balance sheet). For December 31, 2023 and June 30, 2025 the only counts these filings print are rounded to the nearest hundred thousand (380.4 million and 639.5 million), and that is what is reported.
  • The 10-Q presents cash flows for the six months ended June 30, 2026 and 2025 only, with no three-month column, so no discrete quarterly cash flow figures are reported. The six-month cash flows are in the year-to-date block.
  • The year-to-date block covers the six months ended June 30, 2026, with the six months ended June 30, 2025 held inside it as a comparative. It carries no balance sheet or capital ratios of its own because those are point-in-time amounts as of June 30, 2026 and are already reported in the second-quarter 2026 entry.
  • The trailing-twelve-month block is derived, not filed: fiscal 2025 plus the six months ended June 30, 2026 less the six months ended June 30, 2025. Only figures that add across periods are shown there. No trailing-twelve-month earnings per share or share count is given, because weighted-average share counts are not additive and Capital One's share count changed substantially over the period.
  • Margins, returns, efficiency ratios and charge-off rates are the percentages the filings print. The interim ones are annualized by the company, as its own tables state, so a quarterly return on equity is comparable with an annual one rather than being one quarter of it.
  • Signs follow the statements. Preferred stock dividends and the cash flow lines for dividends paid, treasury stock purchases and premises and equipment are negative, because the filings print them as deductions. The allowance for credit losses is reported as a positive amount, as the company's selected-data and credit-quality tables print it, rather than as the deduction shown on the face of the balance sheet.
  • Segment results are the company's three reportable segments (Credit Card, Consumer Banking, Commercial Banking) plus the Other category, which is a reconciling category holding unallocated items and the residual tax effect and therefore often carries negative revenue. Segment loans held for investment and deposits are point-in-time balances at the period end. Commercial Banking revenue is presented on a taxable-equivalent basis with an offsetting reduction in Other, as the segment note states.
  • Total borrowings equals securitized debt obligations plus total other debt on the balance sheet, which is how the filings' selected-data tables present it: $45.4 billion at June 30, 2026 and $51.0 billion at December 31, 2025.
  • Every figure in this record is taken from the printed financial statements and supporting tables of the two filings named above: the FY2025 10-K (accession 0000927628-26-000024) and the second-quarter 2026 10-Q (accession 0000927628-26-000089).
  • No split, currency or depositary-share adjustment applies. Capital One has had no stock split in this record's period, reports in U.S. dollars, and is a domestic filer rather than an ADR issuer.

Uncertainties

  • The second quarter of 2025 has no full balance sheet, because this 10-Q's balance sheet presents June 30, 2026 and December 31, 2025. What is reported at June 30, 2025 is only what the 10-Q prints elsewhere: total assets, total stockholders' equity, and tangible common equity and the tangible common equity ratio from the non-GAAP reconciliation table, loans held for investment and deposits from the consolidated total column of the segment note, and shares outstanding and tangible book value per share. Cash, securities, liabilities and the allowance at that date are not reported because this filing does not print them.
  • The regulatory capital ratios at June 30, 2025 - common equity Tier 1, Tier 1, total capital, Tier 1 leverage and supplementary leverage - are not reported: the 10-Q's regulatory capital table presents June 30, 2026 and December 31, 2025 only. The tangible common equity ratio at June 30, 2025 is reported, because the 10-Q's non-GAAP reconciliation prints it. Likewise the allowance coverage ratio, the delinquency rates and the period-end employee count are reported for June 30, 2026 but not for June 30, 2025, which the filing does not print.
  • Trailing-twelve-month figures are arithmetic from three filed periods rather than amounts any filing states. They span the Discover acquisition and the sale of the Discover Home Loans business, so they mix periods of different scope.
  • The December 31, 2023 and June 30, 2025 share counts, and therefore any per-share comparison using them, are rounded to the nearest hundred thousand, because that is the precision the filings print for those dates.
  • Capital One's Global Payment Network volume, purchase volume and average balances are management measures from the selected-data tables rather than audited statement lines; they are reported as printed.

Company details

Value
NameCapital One Financial Corp
TickerCOF
CIK0000927628
ExchangeNYSE
StateVirginia
IncorporationDelaware
SIC6021
OfficeFinance
IndustryNational Commercial Banks

Fiscal period

FY2026
Fiscal year2026
Fiscal periodQ2
TagFY26Q2
Period end2026-06-30
Form10-Q
Accession0000927628-26-000089
Fiscal year end1231
Sourcefacts

Source filings

RoleCurrentFormFiscal yearFiscal periodTagPeriod endFiledAccessionUrlSource
annualno10-K2025FYFY252025-12-312026-02-190000927628-26-000024https://www.sec.gov/Archives/edgar/data/927628/000092762826000024/0000927628-26-000024-index.htmreported
quarterlyyes10-Q2026Q2FY26Q22026-06-302026-07-280000927628-26-000089https://www.sec.gov/Archives/edgar/data/927628/000092762826000089/0000927628-26-000089-index.htmfacts

FAQ · Capital One Financial financial statements

How much revenue did Capital One report in Q2 FY2026?

Capital One Financial Corporation reported total net revenue of $15.85 billion for Q2 FY2026, the quarter ended June 30, 2026. That is up 26.9% from $12.49 billion in the same quarter a year earlier, mainly reflecting the credit card and payment network businesses added with Discover Financial Services.

What was Capital One's net income in Q2 FY2026?

Capital One Financial Corporation earned net income of $3.02 billion in Q2 FY2026, the quarter ended June 30, 2026, or $4.73 per diluted common share. A year earlier Capital One posted a net loss of $4.28 billion, or a loss of $8.58 per share.

Why did Capital One swing back to a profit in Q2 FY2026?

Capital One Financial Corporation's provision for credit losses was $2.99 billion in Q2 FY2026, down from $11.43 billion a year earlier, when it recorded the initial allowance for credit losses on loans acquired in the Discover Financial Services transaction. The absence of that charge, together with higher net interest income and fee income from a larger credit card book, moved Capital One from a net loss of $4.28 billion to net income of $3.02 billion.

What was Capital One's net interest margin in Q2 FY2026?

Capital One Financial Corporation's net interest margin was 8.0% in Q2 FY2026, the quarter ended June 30, 2026, up 0.4 points from 7.6% a year earlier. Capital One attributes the higher net interest income behind it to higher average credit card loan balances, largely from the Discover Financial Services acquisition.

Where can I get Capital One Financial Corporation (COF) financial data in machine-readable form?

Ticker Scout publishes Capital One Financial Corporation's financial statements as JSON at https://tickerscout.ai/cof/financials.json, free, with no API key and no signup. The 10-K and 10-Q narrative and the 8-K events digest are published as Markdown at https://tickerscout.ai/cof/narrative.md and https://tickerscout.ai/cof/events.md. Capital One Financial Corporation's SEC CIK is 0000927628. Every figure cites the SEC accession number it came from, so it can be checked against sec.gov.

When does Capital One Financial Corporation (COF) next file with the SEC?

Capital One Financial Corporation (COF) is expected to file its next Form 10-Q with the SEC on or around November 2, 2026. That date is a projection rather than a company-announced date: it is derived from Capital One Financial Corporation's own filing history with the SEC, by taking the date the company filed the same fiscal period a year earlier and adding 52 weeks. The most recent periodic report on file is the 10-Q for Q2 FY2026, the period ended 2026-06-30, SEC accession 0000927628-26-000089.

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How this page was built

This page was built from two of Capital One Financial Corporation's own filings with the SEC, read one at a time. Nothing on it is taken from a pre-tagged dataset, a data vendor or another website. The figures are on the company's own fiscal calendar and in actual dollars, as the filings report them. Where the filings do not support a figure, the record says so instead of reporting a zero; this period names five such gaps.

A single company files thousands of pages with the SEC in a year, and no two companies file them the same way, so the reading and the assembly here are done by AI rather than by rules that break on the differences. Every pass is then audited back against the filings it came from before the page is published, and anything the filings do not support is left out and named rather than filled in. AI can still make mistakes. That is why the accession numbers are printed: the filing is the authority, and this page is a route to it.

Published by Ticker Scout, an independent publisher of company filings data. About Ticker Scout · Disclaimer

Built from Capital One Financial Corporation's SEC filings by Ticker Scout; accession numbers are cited throughout so every figure can be checked against sec.gov. Free to cite with attribution: Ticker Scout (tickerscout.ai). Not investment advice, see the Disclaimer.