7. Capital One Financial Shares of Capital One Financial of McLean, Va., closed at $56.10 Friday, returning 33% year-to-date, following a flat return during 2011. The shares trade for 1.4 times tangible book value, and for 8.1 times the consensus 2013 EPS estimate of 6.93. The consensus 2012 EPS estimate is $6.21. The company on July 18 reported second-quarter earnings of $92 million, or 16 cents a share, declining from $1.4 billion, or $2.72 a share, in the first quarter, and $911 million, or $1.97 a share, during the second quarter of 2011. The second-quarter results were hit by $210 million in customer refunds and fines related to credit card settlements with the Consumer Financial Protection Bureau and the Office of the Comptroller of the Currency, which were also announced on July 18. Capital One was force to pay the refunds and fines because of inadequate monitoring of third-party contractors' sales efforts for credit protection and credit monitoring products, to credit card customers. Second-quarter results also included expenses of $174 million to establish reserves and loan premium amortization charges of $63 million related to the company's second-quarter purchase of HSBC's ( HBC) $27.6 million credit card portfolio. The first-quarter results included a bargain purchase gain of $594 million on the purchase of ING Direct (USA) from ING Groep ( ING). No doubt analysts are looking forward to a "cleaner" third quarter for Capital One's financial reporting. Mosby rates Capital One a "Buy," with a $67 price target, estimating the company will earn $6.10 a share for all of 2012, followed by EPS of $7.25 in 2013. The analyst said on Friday that his price target "is based on our detailed analysis that ties returns on tangible common equity to a relative premium to tangible book value and growth in tangible book value." The $67 price target "would be 52% above our estimate of COF's 2013 year-end tangible book value per share," he said. COF data by YCharts Interested in more on Capital One Financial? See TheStreet Ratings' report card for this stock.