Commercial Banking — Financing Receivable, Credit Loss, Expense (Reversal)
Capital One Financial Commercial Banking — Financing Receivable, Credit Loss, Expense (Reversal) increased by 150.9% to $138.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 2.8%, from $142.00M to $138.00M. Over 3 years (FY 2021 to FY 2025), Commercial Banking — Financing Receivable, Credit Loss, Expense (Reversal) shows an upward trend with a -17.9% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.
Analysis
How to read this metric
A high expense indicates deteriorating credit quality, while a reversal suggests improving portfolio health or conservative prior provisioning.
Detailed definition
The provision expense set aside to cover expected credit losses on the commercial loan portfolio, or the reversal of suc...
Peer comparison
Comparable to 'Provision for Credit Losses' at other banks.
cof_segment_commercial_banking_financing_receivable_credit_loss_expense_reversalHistorical Data
| 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 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | -$219.00M | -$53.00M | -$44.00M | $8.00M | $222.00M | $123.00M | $62.00M | $259.00M | $146.00M | $116.00M | $84.00M | -$2.00M | $34.00M | $48.00M | $142.00M | $81.00M | $9.00M | $55.00M | $138.00M |
| QoQ Change | — | +75.8% | +17.0% | +118.2% | >999% | -44.6% | -49.6% | +317.7% | -43.6% | -20.5% | -27.6% | -102.4% | >999% | +41.2% | +195.8% | -43.0% | -88.9% | +511.1% | +150.9% |
| YoY Change | — | — | — | — | +201.4% | +332.1% | +240.9% | >999% | -34.2% | -5.7% | +35.5% | -100.8% | -76.7% | -58.6% | >999% | +138.2% | -81.3% | — | -2.8% |
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Frequently Asked Questions
- What is Capital One Financial's commercial banking — financing receivable, credit loss, expense (reversal)?
- Capital One Financial (COF) reported commercial banking — financing receivable, credit loss, expense (reversal) of $138.00M in Q1 2026.
- How has Capital One Financial's commercial banking — financing receivable, credit loss, expense (reversal) changed year-over-year?
- Capital One Financial's commercial banking — financing receivable, credit loss, expense (reversal) decreased by 2.8% year-over-year, from $142.00M to $138.00M.
- What is the long-term trend for Capital One Financial's commercial banking — financing receivable, credit loss, expense (reversal)?
- Over 3 years (2021 to 2025), Capital One Financial's commercial banking — financing receivable, credit loss, expense (reversal) has grown at a -17.9% compound annual growth rate (CAGR), from -$519.00M to $287.00M.
- What does commercial banking — financing receivable, credit loss, expense (reversal) mean?
- The cost of expected loan defaults or the benefit from reversing previous loss estimates.