Capital One Financial Corporation

COF
Financial Analysis · Updated May 12, 2026 · Coverage 2026-Q2

Financial Snapshot


ticker: COF step: 04 generated: 2026-05-12 source: quick-research

Capital One Financial Corporation (COF) — Financial Snapshot

Income Statement Summary

Metric FY2023 FY2024 FY2025 YoY (FY25)
Net Revenue $36.8B $39.1B ~$48B+ +23% (Discover full-year contribution)
Net Interest Income $29.6B $30.7B ~$37B strong
Non-Interest Income $7.2B $8.4B ~$11B +Discover network fees
Net Interest Margin 6.71% 6.91% ~7.50% +Discover impact
Provision for Credit Losses $10.4B $11.5B ~$12B rising (cycle pressure)
Net Charge-off Rate ~2.5% ~3.0% ~3.2% rising
GAAP Net Income $4.9B $4.8B ~$8.5B+ Discover boost
Diluted EPS $11.95 $11.59 ~$16+ recovery + Discover

Q1 2026 Results

Metric Q1 2026
Net Interest Margin 7.87% (-39 bps sequential)
Consumer Auto Delinquency Rate 4.21% (-102 bps sequential, -72 bps YoY)
Charge-off rate seasonal in-line
EPS missed consensus

FY2026 Consensus Guidance

Metric 2026 Outlook
Full Year EPS ~$19.28 (analyst consensus)
Q2 2026 EPS $4.86
Q3 2026 EPS $5.61 (analyst estimate updated to $5.24)
Q4 2026 EPS $4.53
Discover Synergy Target $2.5B run-rate by H1 2027

Cash Flow & Capital Allocation (FY2025)

Metric Value
Loans Held for Investment (HFI) ~$400B+ (post-Discover)
Total Deposits $675B (post-Discover)
CET1 Capital Ratio ~13.0%
Tier 1 Leverage Ratio ~9.5%
Dividend (Quarterly) $0.60
Annual Dividend Per Share $2.40
Dividend Yield ~1.0%
Quarterly Share Repurchases Variable; pre-Discover deal Capital One had aggressive buyback
Tangible Common Equity ~$70B+ (post-Discover)

Key Ratios (approximate)

  • P/E: ~12x (FY26E EPS ~$19.28) | Price/TBV: ~2.0x | ROTCE: ~14%
  • Revenue Growth (FY25): +23% (Discover contribution)
  • Net Interest Margin: 7.87% (Q1 26) — highest among large banks
  • Charge-off rate: ~3.2% (cycle-elevated; normalizing)
  • Dividend Yield: ~1.0% | Buyback yield: variable
  • CET1 Ratio: ~13.0%

Growth Profile

FY25 was the integration year for Discover:

  • Net Revenue +23% on Discover full-year contribution (combined from May 18, 2025)
  • Net Interest Margin elevated by Discover's high-yield card portfolio
  • Discover acquisition closed May 18, 2025; integration ongoing through H1 2027
  • $2.5B synergy target (cost + revenue) by H1 2027

Q1 2026 setup:

  • EPS missed consensus (integration costs + Brex/Hopper + NIM compression)
  • Consumer credit delinquencies improving (auto -102 bps sequential)
  • NIM declined 39 bps sequentially; ~half mechanical (day count) + half rate-environment
  • Stock down 23% YTD 2026 reflecting near-term execution concerns

The defining 2026–27 narrative:

  1. Discover Network monetization — Capital One can capture both issuer + network economics on transactions routed through Discover (vs. Visa/MC interchange).
  2. Cost synergy realization — Technology consolidation, branch closures, marketing efficiency, contract renegotiations.
  3. Credit cycle normalization — Card + auto delinquencies starting to improve.

Forward Estimates

FY2026 Consensus:

  • Revenue: $50B (+4%)
  • EPS: $19.28 (full-year consensus)
  • NIM: 7.5–8.0% range
  • Charge-off rate: 3.0–3.3%

Bull case: Discover synergies exceed $2.5B target; Discover Network monetization expands; credit losses peak in 2026; NIM stabilizes; multiple expands to 14x P/E; stock could reach $240+ vs. ~$200 currently. Bear case: Discover integration delays; Brex/Hopper acquisitions don't pay off; credit cycle worsens; NIM compresses faster than expected; multiple stays at 10x; stock stays $170-190. Consensus targets ~$235–260 vs. trading ~$200–215 (~15–25% implied upside).

Deeper Financial Analysis

The fundamental tier adds 9 additional research dimensions for $COF.

Revenue Breakdown
Segment revenue, geographic mix, product-line contribution margins, and cohort dynamics.
Financial Trends
Quarter-over-quarter momentum, leading indicators, and inflection point analysis.
Balance Sheet
Debt structure, liquidity runway, dilution risk, and working capital dynamics.
Capital Allocation
Buyback cadence, M&A appetite, dividend policy, and reinvestment priorities.
Returns on Capital (ROIC)
Multi-year ROIC vs. WACC, marginal returns on reinvestment, sales-to-invested-capital efficiency, and moat spread.
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