{"schema_version":"secwatch.filing_event.v1","accession":"0000927628-24-000008","form_type":"8-K","ticker":"COF","cik":"0000927628","company_name":"CAPITAL ONE FINANCIAL CORP","filed_at":"2024-01-25T23:59:59+00:00","discovered_at":"2026-05-14T18:03:27.323744+00:00","generated_at":"2026-06-06T18:54:41.592937+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Capital One Q4 net income $706M ($1.67 EPS); adjusted EPS $2.24; revenue $9.5B","bullets":["Net income of $706M ($1.67 diluted EPS) vs Q3 $1.8B ($4.45) and Q4 2022 $1.2B ($3.03).","Adjusted net income $2.24 per share; FDIC special assessment of $289M pre-tax ($0.57 EPS).","Total net revenue up 1% QoQ to $9.5B; pre-provision earnings down 16% to $3.8B.","Provision for credit losses rose $573M to $2.9B; net charge-offs $2.5B; loan reserve build $326M.","Period-end loans $320.5B; CET1 ratio 12.9%; period-end deposits $348.4B."],"urls":{"canonical":"https://secwatch.observer/filing/0000927628-24-000008","json":"https://secwatch.observer/filing/0000927628-24-000008.json","markdown":"https://secwatch.observer/filing/0000927628-24-000008.md","text":"https://secwatch.observer/filing/0000927628-24-000008.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/927628/000092762824000008/0000927628-24-000008-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/927628/000092762824000008/cof-20240125.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T18:54:41.592937+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"87f34c66f059f94b4ac875675c6a44ff116f79a7","claim":"CAPITAL ONE FINANCIAL CORP reported the fourth quarter ended December 31, 2023 results: revenue $9.5 billion, net income $706 million, EPS $1.67 per diluted common share.","evidence_excerpt":"fourth quarter of 2023 compared with the third quarter of 2023 unless otherwise noted. Fourth Quarter 2023 Income Statement Summary: • Total net revenue increased 1 percent to $9.5 billion. • Total non-interest expense increased 18 percent to $5.7 billion: ◦ 29 percent increase in marketing. ◦ 15 percent increase in operating expenses. • Pre-provision earnings (2)","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/927628/000092762824000008/0000927628-24-000008-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the fourth quarter ended December 31, 2023"},{"label":"Revenue","value":"$9.5 billion"},{"label":"Net income","value":"$706 million"},{"label":"EPS","value":"$1.67 per diluted common share"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}