Analyze the relationship between 'Capital One' and 'Financial Services' within the context of the input sentence.
Options: distributed by, distribution format, director/manager, industry

UBS upgraded credit card companies American Express ( AXP.N ), Capital One Financial Corp ( COF.N ) and Discover Financial Services ( DFS.N ) to "neutral" from "sell," saying the stock valuations now largely reflect the difficult operating outlook But concerns about inflation continued to weigh on the market.
industry