Non-Current Assets
Allowance for credit losses
Capital One Financial Allowance for credit losses increased by 0.9% to $23.63B in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 48.6%, from $15.90B to $23.63B. Over 5 years (FY 2020 to FY 2025), Allowance for credit losses shows an upward trend with a 8.5% CAGR.
Analysis
StatementBalance Sheet Statement
SectionNon-Current Assets
CategoryRisk
SignalContext dependent
VolatilityModerate
First reportedQ4 2014
Last reportedQ1 2026May 7, 2026
Parent metricNet loans
How to read this metric
An increase suggests management expects higher future defaults or a deteriorating economic environment, while a decrease suggests improved credit quality.
Detailed definition
This is a contra-asset account representing the company's best estimate of the portion of the loan portfolio that will n...
Peer comparison
Standard for all banks; peers are compared via the allowance-to-total-loans ratio to assess relative risk conservatism.
Metric ID:
bank_allowance_for_credit_lossesHistorical Data
20 periods
| Q2 '21 | Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $12.35B | $11.57B | $11.43B | $11.31B | $11.49B | $12.21B | $13.24B | $14.32B | $14.65B | $14.96B | $15.30B | $15.38B | $16.65B | $16.53B | $16.26B | $15.90B | $23.87B | $23.10B | $23.41B | $23.63B |
| QoQ Change | — | -6.3% | -1.2% | -1.1% | +1.6% | +6.2% | +8.4% | +8.1% | +2.3% | +2.1% | +2.3% | +0.5% | +8.3% | -0.7% | -1.7% | -2.2% | +50.2% | -3.2% | +1.3% | +0.9% |
| YoY Change | — | — | — | — | -6.9% | +5.5% | +15.8% | +26.6% | +27.5% | +22.5% | +15.5% | +7.4% | +13.7% | +10.6% | +6.3% | +3.4% | +43.4% | +39.7% | +44.0% | +48.6% |
Range$11.31B – $23.87B
CAGR+14.6%
Avg YoY Growth+20.2%
Median YoY Growth+15.7%
Current Streak2 quarters growth
Allowance for credit losses at Other Companies
Frequently Asked Questions
- What is Capital One Financial's allowance for credit losses?
- Capital One Financial (COF) reported allowance for credit losses of $23.63B in Q1 2026.
- How has Capital One Financial's allowance for credit losses changed year-over-year?
- Capital One Financial's allowance for credit losses increased by 48.6% year-over-year, from $15.90B to $23.63B.
- What is the long-term trend for Capital One Financial's allowance for credit losses?
- Over 5 years (2020 to 2025), Capital One Financial's allowance for credit losses has grown at a 8.5% compound annual growth rate (CAGR), from $15.56B to $23.41B.
- What does allowance for credit losses mean?
- The reserve set aside to cover potential losses from loans that may not be repaid.