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Capital One Financial Corporation Financial Statements FY2024-FY2026Q3

Capital One's income statement and balance sheet, FY2024 through FY2026Q3, as a public, auditable plain-text Beancount ledger — reconstructed line by line from the company's own Form 10-K and 10-Q filings and version-controlled in git. P… 账本备注

财务状况

净资产及其组成账户

净值
过去 12 个月的资产与负债之和
109,656 MUSD
-3,960 MUSD较上月
账户
当前资产和负债账户余额

资金流动

按账户类别显示每月收入和支出

2026年9月
资金流入
2026年9月
+16,344 MUSD
主要来源
最多前 3 个期间的平均值
—
查看全部
资金流出
2026年9月
-12,805 MUSD
主要支出
最多前 3 个期间的平均值
—
查看全部

近期活动

考虑分录的账本活动

交易记录
符合当前筛选条件的最新交易

收入与支出

收入与支出
在选定时期内每个区间的总收入和支出对比的柱状图。
各期间数据
期间收入开支净利润
2024-12-3139,112 MUSD34,362 MUSD4,750 MUSD
2025-01-310 MUSD0 MUSD0 MUSD
2025-02-280 MUSD0 MUSD0 MUSD
2025-03-310 MUSD0 MUSD0 MUSD
2025-04-300 MUSD0 MUSD0 MUSD
2025-05-310 MUSD0 MUSD0 MUSD
2025-06-300 MUSD0 MUSD0 MUSD
2025-07-310 MUSD0 MUSD0 MUSD
2025-08-310 MUSD0 MUSD0 MUSD
2025-09-300 MUSD0 MUSD0 MUSD
2025-10-310 MUSD0 MUSD0 MUSD
2025-11-300 MUSD0 MUSD0 MUSD
2025-12-3153,434 MUSD50,981 MUSD2,453 MUSD
2026-01-310 MUSD0 MUSD0 MUSD
2026-02-280 MUSD0 MUSD0 MUSD
2026-03-310 MUSD0 MUSD0 MUSD
2026-04-300 MUSD0 MUSD0 MUSD
2026-05-310 MUSD0 MUSD0 MUSD
2026-06-300 MUSD0 MUSD0 MUSD
2026-07-310 MUSD0 MUSD0 MUSD
2026-08-310 MUSD0 MUSD0 MUSD
2026-09-3016,344 MUSD12,805 MUSD3,539 MUSD

资产负债表

资产分布
Capital One Financial Corporation Financial Statements FY2024-FY2026Q3资产构成的可视化表示
明细
账户金额绝对值总额占比
Assets:NonCurrent:Loans462,530 MUSD64.39%
Assets:NonCurrent:InvestmentSecurities89,771 MUSD12.5%
Assets:Current:ShortTermInvestments43,939 MUSD6.12%
Assets:NonCurrent:Other36,836 MUSD5.13%
Assets:NonCurrent:Goodwill31,880 MUSD4.44%
Assets:NonCurrent:LoanAllowance-22,739 MUSD3.17%
Assets:NonCurrent:IntangibleAssets15,569 MUSD2.17%
其他15,081 MUSD2.1%
负债分布
Capital One Financial Corporation Financial Statements FY2024-FY2026Q3负债构成的可视化表示
明细
账户金额总额占比
Liabilities:NonCurrent:LongTermDebt36,347 MUSD6.45%
Liabilities:Current:FundingDebt11,280 MUSD2%
Liabilities:Current:Deposits480,697 MUSD85.35%
Liabilities:Current:AccountsPayable32,740 MUSD5.81%
其他2,147 MUSD0.38%

现金流

现金流
资金从收入来源流向支出和投资

正在加载账户角色…

README.md

Capital One Financial Corporation (COF) Financial Statements in Beancount — Open Ledger

Capital One's income statement and balance sheet, FY2024 through FY2026Q3, as a public, auditable plain-text Beancount ledger — reconstructed line by line from the company's own Form 10-K and 10-Q filings and version-controlled in git. Part of the Open Ledger project on beancount.io.

Browse it live: beancount.io/ledger/open_ledger/capital-one

Latest analysis: Capital One Q3 2026 Earnings: $5.61 EPS ($6.69 Adjusted) as the Discover Deal Starts Paying

Key Figures

PeriodPeriod endRevenueNet income
FY20242024-12-3139,1124,750
FY20252025-12-3153,4342,453
FY2026Q32026-09-3016,3443,539

Amounts in MUSD (millions of US dollars), exactly as the ledger records them.

What's Inside

PeriodFileSource
FY2024FY2024/FY2024.beanFY2024 Form 10-K
FY2025FY2025/FY2025.beanFY2025 Form 10-K
FY2026Q3FY2026/FY2026Q3.beanQ3 2026 financial supplement, 8-K Ex. 99.2

Fiscal years end December 31 (SEC CIK 927628; NYSE: COF). FY2024–FY2025 come from Form 10-K filings and FY2026Q3 is the three months to September 30, 2026, from the 8-K earnings-release financial supplement, Exhibit 99.2 (unaudited; no 10-Q was filed). The chart follows the fleet's money-center-bank mapping: all revenue is booked in Income:Revenue, the provision for credit losses in Expenses:CostOfRevenue and total noninterest expense in Expenses:OperatingExpenses, with restricted cash, investment securities, loans and the loan-loss allowance, goodwill and intangibles, deposits, securitized funding debt, repurchase agreements and discontinued operations in their own accounts. Capital One reports no noncontrolling interests in any period here, so net income is the consolidated amount with no NCI deduction. The $8.8B Day-1 allowance on acquired Discover loans (FY2025), the Discover integration expenses ($234M in FY2024, $1.1B in FY2025) and the Q3 2026 adjusting items ($483M acquisition amortization, $338M Discover integration, $47M Brex integration) are isolated as their own postings; the FY2024 ($35M) and Q3 2026 ($40M) net securities losses sit inside the single revenue posting. The defining comparability break is the Discover acquisition, closed May 18, 2025: FY2024 is Capital One standalone, FY2025 includes Discover only from the closing date, and FY2026Q3 is the combined company including Brex from April 7, 2026 — see the Comparability note in main.bean.

Quick Start

bash
uvx --from beancount bean-check main.bean
uvx --from beanquery bean-query main.bean \
  "SELECT year, sum(position) WHERE account ~ '^Income:Revenue' GROUP BY year ORDER BY year"

Zero output from bean-check means the ledger is internally consistent: every
income statement sums to zero and every balance-sheet snapshot reconciles to
the filed totals. The query prints revenue by calendar year; income is a
credit, so it shows as a negative number. Open main.bean in Fava
or import it into beancount.io to explore it visually.

Methodology

  • Balance sheet — pad / balance directives assert each period-end
    figure against the filing named in that period file's source banner.
  • Income statement — one zero-sum transaction per period: Income
    negative (credit), Expenses positive (debit), with the arithmetic check in
    a comment directly above it.
  • Unit — MUSD; 16,344 MUSD means 16,344 million US dollars.
  • Additional accounts — Assets:Current:RestrictedCash,
    Assets:NonCurrent:InvestmentSecurities, Assets:NonCurrent:Loans,
    Assets:NonCurrent:LoanAllowance, Liabilities:Current:Deposits,
    Liabilities:Current:FundingDebt, Liabilities:Current:RepurchaseAgreements,
    Expenses:OperatingExpenses, Expenses:DiscontinuedOperations, opened beyond
    the standard chart (see each account's open line in main.bean).

Analysis

Corrections

Found a figure that does not match the filing? Email
[email protected] with the period, the account
and the filing page. Corrections are committed with the source cited.

About Open Ledger

Open Ledger is a growing library of public-company financial statements
published as plain-text accounting at
beancount.io/ledger — git-versioned, diffable
across companies, and auditable against primary filings. Read the analysis
behind the numbers on the beancount.io blog.

Disclaimer

This ledger is an independent reconstruction of Capital One Financial Corporation's publicly filed
financial statements, provided for educational and informational purposes
only. It is not investment, financial, legal, tax, or accounting advice, and
is not an offer or recommendation to buy or sell any security. Beancount.io is
not affiliated with, endorsed by, or sponsored by Capital One Financial Corporation; all trademarks
belong to their respective owners. Figures may contain errors, omissions, or
simplifications and may lag the latest filings — the company's own regulatory
filings are the authoritative source. Provided "as is" without warranty of any
kind; use at your own risk.