To access the live webcast of the call, please go to the investor section of Capital One's website at capitalone.com. A copy of the earnings presentation, press release, and financial supplement can also be found in the investor section of Capital One's website, capitalone.com, by selecting Financials and then Quarterly Earnings Release. Information regarding Capital One's financial performance and any forward-looking statements contained in today's discussion and the materials speak only as of the particular date or dates indicated in the materials. Capital One does not undertake any obligation to update or revise any of this information, whether as a result of new information, future events, or otherwise.

In the fourth quarter, Capital One earned $2.1 billion, or $3.26 per diluted common share. For the full year, Capital One earned $2.5 billion, or $4.03 per share. Net of the home loan sales and the other adjusting items, fourth quarter earnings per share were $3.86. Relative to the prior quarter, fourth quarter revenue increased about 1%, and non-interest expense increased 13%.

Our provision for credit losses was $4.1 billion in the quarter, an increase of about $1.4 billion relative to the third quarter. The increase was driven by an allowance build of $302 million in the quarter versus last quarter's release, as well as a $360 million increase in net charge-off. Our total portfolio coverage ratio decreased five basis points and now stands at 5.16%. I'll cover the drivers of the changes in allowance and coverage ratio by segment on slide five.

What went well
  • Announced a definitive agreement to acquire Brex for a combination of stock and cash totaling $5.15 billion, a step change toward Capital One's integrated business-payments destination, with management expecting no impact on the Discover integration or expected synergies.
  • Domestic card credit continued to strengthen, with the charge-off rate down 113 basis points year-over-year to 4.93% and the delinquency rate down 54 basis points year-over-year to 3.99%, as metrics appeared to settle out after almost a year of steady improvement.
  • Capped a seminal 2025 in which Capital One completed the Discover acquisition, delivering full-year adjusted earnings per share of $19.61 (GAAP $4.03).
  • Continuing capital generation and a strong balance sheet powered $2.5 billion of share repurchases in the quarter and a 33% dividend increase to $0.80 per share.
  • Auto credit remained strong and stable, with the charge-off rate down 50 basis points year-over-year to 1.82% and delinquencies improving 72 basis points year-over-year.
  • Consumer banking deposits grew about 33% year-over-year and ending loans rose $6.7 billion, or about 9%, with the digital-first national bank continuing to gain traction.
What went wrong
  • Pre-provision earnings declined 12% sequentially (down 10% net of adjustments) as non-interest expense increased 13% while revenue rose only about 1%.
  • Provision for credit losses increased about $1.4 billion sequentially to $4.1 billion, driven by a $302 million allowance build (versus a release the prior quarter) plus a $360 million increase in net charge-offs.
  • Net interest margin declined 10 basis points to 8.26%, as lower asset yields and a higher cash balance from the Discover Home Loans sale more than offset the typical seasonal decline in cash.
  • The CET1 ratio declined about 10 basis points to 14.3%, as quarterly earnings were more than offset by $2.5 billion of repurchases and higher risk-weighted assets.
  • Auto originations growth slowed to 8% year-over-year as increased competitor activity weighed on originations.

Guidance Changes

MetricPeriodCurrent guidance
CET1 ratio impact from Brexat close (Q2 2026)Brex will take down capital by a little more than 40 basis points; total consideration ~3.5% of market cap, so it does not change the expected pace or magnitude of quarterly repurchases (new)
Brex earnings/tangible book impactinitial vs. over timeearnings dilutive initially as Capital One buys a business growing at multiples of industry rates; expected to lead to significant accretion over time (80% of purchase price allocated to goodwill) (new)
Quarterly share repurchase pacenear termBrex not altering the approach; ~$14 billion of remaining authorization and flexibility under SCB; pace to weigh capital, growth, economy, and regulation (unchanged approach)
Net interest margin (seasonal)Q1 2026two seasonal headwinds: about 18 basis points from two fewer days, plus higher levels of lower-yielding cash including home-loan sale proceeds that are unlikely to fully come down immediately; tax effect a wild card (seasonal pressure expected)
Total Discover synergiesby mid-2027$2.5 billion; on track, with Brex expected to have no impact on the Discover integration or synergies (unchanged)
Tax refunds as a credit tailwind2026higher tax refunds and lower withholdings in 2026 (from the retroactive tax bill) likely a good guy for consumer credit, but expected to be a one-time benefit that does not repeat in 2027 (new)
Earnings power on the other side of Discover integrationpost-integrationstill consistent with what was expected at the Discover deal announcement, inclusive of Brex (reaffirmed)

Performance Breakdown

MetricYoYNote
Diluted EPS Q4 earnings of $2.1 billion, or $3.26 per share ($3.86 adjusted); full-year $2.5 billion, or $4.03 ($19.61 adjusted), reflecting Discover purchase accounting and adjusting items.
Domestic card purchase volume +39% Primarily the addition of Discover purchase volume; excluding Discover, growth was about 6.2%.
Domestic card ending loans +69% Largely the addition of Discover card loans; excluding Discover, ending loans grew about 3.3%.
Domestic card revenue +58% Largely the addition of Discover revenue; excluding Discover, revenue grew about 6.2%; revenue margin steady at 17.3%.
Domestic card charge-off rate -113 bps to 4.93% Steady improvement over almost a year plus the addition of Discover; sequentially up 30 basis points in line with normal seasonality.
Domestic card delinquency rate -54 bps to 3.99% Continued improvement; sequentially up 10 basis points in line with normal seasonality, with metrics settling out.
Domestic card non-interest expense +60% A full quarter of combined operations and purchase accounting amortization; operating expense and marketing both increased.
Consumer banking revenue +36% Predominantly the full quarter of Discover operations, plus Discover revenue synergies and growth in auto loans.
Auto originations +8% Increased competitor activity drove a slowdown in originations growth.
Auto charge-off rate -50 bps to 1.82% Stable near pre-pandemic levels; sequentially up 28 basis points in line with expected seasonality.
Total company marketing expense +41% to ~$1.9 billion Addition of Discover marketing, higher media spend, and increased investment in premium benefits and differentiated customer experiences.

Earnings Call Themes & Trends

TopicPrevious mentionCurrent periodTrend
Brex acquisition and business paymentsNot yet announcedAnnounced $5.15 billion stock-and-cash acquisition of Brex, a pioneer in integrated business payments/spend management; ~3.5% of market cap, expected no impact on Discover integration or synergiesNew strategic move
Discover integrationDebit conversion underway; synergies rampingDebit conversion to the Discover network nearly complete with network synergies showing in results; ability to originate Capital One credit cards on the network by mid-2026 and move some existing cards early 2027Progressing
Discover card growth brownoutFlagged from prior credit-policy pullbacksLegacy Discover card loans continued to contract slightly with near-term headwinds from prior cutbacks and trimming of high-balance revolvers; growth expected to resume on the other side of the tech integrationOngoing near-term headwind
Investment agenda and efficiency ratioUpward pressure on efficiency ratio flaggedContinued lean-in across heavy spenders, national bank, network, AI, and now Brex; Brex partly offsets spending already earmarked for organic small-business build; near-term upward pressure on efficiency ratio, powered by revenue growth over timeElevated investment
Consumer health and credit outlookResilient consumer, elevated uncertaintyConsumer and macroeconomy remain resilient with low, stable layoffs and real wage growth, but elevated uncertainty (inflation above target, slower H2 job creation, ACA premium increases); 2026 tax refunds a likely one-time credit tailwindResilient with caution
Capital returnLong-term need 11%; buyback pace picking up$2.5 billion repurchased and dividend raised 33% to $0.80; ~$14 billion authorization remaining; Brex not altering repurchase approachAccelerating returns
Regulatory and policyOpposed a proposed 10% credit card rate cap (warned it would slash credit availability) and the Credit Card Competition Act, arguing interchange funds rewards and the ecosystem works wellActive advocacy

Q&A Summary

Can you talk about the strategic value of adding Brex and how it comes together over time?
Brex accelerates a journey since Capital One's founding to build a banking-and-payments company. Brex pioneered in 2017 the integrated combination of business credit cards, spend-management software, and banking on a single, fully modern in-house tech stack, serving startups to large enterprises (60% of recent originations non-tech). The ~$2 trillion business card market is growing ~9% annually, and Brex is taking share; its modern platform is a foundation for AI agents and lifts Capital One's small-business card, small-business bank, treasury management, and travel businesses.
What is your view on the proposed 10% credit card interest-rate cap?
A price control would not make credit more affordable; it would make credit far less available up and down the spectrum, forcing the industry to slash lines, restrict accounts, and limit originations. With consumer spending ~70% of GDP and $6 trillion on cards, a material credit contraction could shock the economy and risk a recession, while also cutting off many consumers' primary access to credit history.
What could the consequences of the Credit Card Competition Act be, and where does increasing global network acceptance rank?
Interchange supports a well-established ecosystem where banks return much of it to consumers as rewards, stimulating spending; government intervention could have unintended consequences harming consumers. On the network, every strategic opportunity to leverage the Discover network shares the same path: raising international acceptance and building the network brand, which is why Capital One is leaning hard into that multi-year investment, sloping work toward where Americans travel.
Has the investment acceleration made its way into results, and can you manage around these expense levels?
Investment areas include Discover, international acceptance/network brand, premium heavy-spender cards, the organic national retail bank, AI, tech-stack businesses (Shopping, Auto Navigator, travel), and now Brex. Collectively these put upward pressure on the efficiency ratio in the near term; Brex adds investment but replaces dollars already set aside for pursuing the market organically, with some offset and tightening elsewhere. Earnings power on the other side of Discover remains consistent with the deal, inclusive of Brex.
How do you tie together year-over-year delinquency declines, tax-refund stimulus, the loan-growth brownout, and the consumer outlook?
The brownout stems from Discover's prior origination dial-backs (smaller vintages), Capital One's added trimming of high-balance revolvers, and will persist until card integration completes, after which growth resumes. The consumer and macroeconomy remain resilient (low stable layoffs, real wage growth) amid elevated uncertainty; higher 2026 tax refunds are a likely one-time credit tailwind. Card credit is settling out after almost a year of improvement, and auto remains strong and stable.
Can you share Brex tangible book dilution, earnings accretion, and earn-back, and why pursue the deal now during the Discover integration?
Given Brex's relative size, Capital One does not intend to provide additional metrics beyond purchase price, balance-sheet marks, and integration costs, with revised marks after close. On timing, the business areas affected differ from those in the Discover integration (consumer vs. business), so the two can proceed in parallel; Brex offsets some spending already planned, and the earnings-power view out the other side of Discover is unchanged.
Will the efficiency ratio improve because you grow revenues into it or because expenses peak and recede?
First and foremost through revenue growth rather than tight expense management; Capital One's efficiency journey is powered by identifying structurally good opportunities and acquiring growth platforms like Brex. All the investments are in service of future revenue growth, which is the engine for efficiency improvement and value creation over the long term.
How is the debit transition to Discover going, any learnings, and could Brex cards move to Discover?
Debit migration began in August and is nearly complete, with network synergies starting to show; on credit, testing will allow originating Capital One credit cards on the network by mid-2026 and moving some existing cards early 2027. The conversion has gone as well or a little better than expected; longer term, building international acceptance and network brand will open the door to moving more business over.
Can you size the small-business card, small-business bank, and travel revenues affected by Brex?
Those are not metrics Capital One breaks out. Generally, its small-business card franchise is number three in personal-liability purchase volume, and its small-business bank is still mostly local (built on acquired local banks, ~18% of the U.S.); Brex provides the business tech platform and scale to accelerate a national digital-first small-business bank.
Is the deal EPS and tangible-book dilutive initially given goodwill and transaction costs?
In isolation, Brex will be earnings dilutive initially because Capital One is buying a business growing at multiples of industry growth rates; that growth dynamic is expected to lead to significant accretion over time. Brex takes down capital by a little more than 40 basis points but is not enough to influence near-term repurchases; the ~$2.5 billion quarterly pace and capital approach are unchanged, with ~$14 billion of authorization remaining.

More on Capital One Financial Corp

Reported 2026-01-22 · figures from the Capital One Financial Corp Q4 2025 earnings call.

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