COF — what changed in the latest 10-Q
A section-by-section comparison of COF's newest periodic SEC filing (10-K/10-Q) against the prior same-form filing: paragraphs added and removed per section, with verbatim excerpts. Purely a deterministic text diff — no similarity scores, no directional read, not investment advice.
Comparing 10-Q · 2026-07-28 vs the prior 10-Q · 2026-05-07
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +97 | −89 | ~124 | 273 |
| Controls & procedures | Text added/removed | 0 | 0 | ~2 | 2 |
| Legal proceedings | No paragraph-level changes | 0 | 0 | 0 | 1 |
| Other information | Text added/removed | 0 | −1 | ~4 | 1 |
Counts are paragraphs; added/removed means text added or removed vs the prior filing — no direction or judgement implied.
Not shown (absent or not faithfully extractable): Market risk (Item 3), Risk factors
Representative excerpts
Up to 5 excerpts of about 300 characters per section, quoted verbatim from the two SEC filings.
MD&A
Text added vs the prior filing · source: 10-Q · 2026-07-28
Dividends and undistributed earnings allocated to participating securities(28)(4)**(48)(9)**
(Dollars in millions, except per share data and as noted)20262025Change20262025
(Dollars in millions, except as noted)June 30, 2026December 31, 2025
(Dollars in millions, except as noted)June 30, 2026December 31, 2025
We reported net income of $3.0 billion ($4.73 per diluted common share) on total net revenue of $15.9 billion and net income of $5.2 billion ($8.07 per diluted common share) on total net revenue of $31.1 billion for the second quarter and first six months of 2026, respectively. In comparison, we rep…
Text removed vs the prior filing · source: 10-Q · 2026-05-07
Income from continuing operations before income taxes2,6991,72956
Dividends and undistributed earnings allocated to participating securities(20)(22)(9)
Common shares outstanding (period-end, in millions)615.9383.061
(Dollars in millions, except per share data and as noted)20262025
Effective income tax rate from continuing operations19.2 18.8 40
Other information
Text removed vs the prior filing · source: 10-Q · 2026-05-07
Sanjiv Yajnik, our President, Financial Services, entered into a pre-arranged stock trading plan on February 2, 2026. Mr. Yajnik’s plan provides for the associated sale of up to 55,949.997 shares of Capital One common stock in amounts and prices set forth in the plan and terminates on the earlier of…
How to read Risk Factors (Item 1A) in a 10-Q
A 10-Q risk-factor section usually takes one of three forms; this page classifies it as one of:
- Pointer — the filer states there have been no material changes and points back to the annual 10-K risk factors; there is no own risk text to compare this quarter.
- Partial update — the filer carves out specific updated risks ("except as set forth below"); the excerpts show exactly what is new this quarter.
- Restated in full — the quarter carries the complete risk-factor text. When the prior quarter was only a pointer there is no prior full text to diff against, so the page flags the section as restated instead.
This describes the filing structure only — it is never a judgement on whether risk went up or down.
Source: text-level diff of the two SEC EDGAR filings · deterministic (no AI-generated content) · for reference only · not investment advice