The water supply and sanitation (WSS) sector in India suffers from chronic inefficiencies, including limited coverage and poor service quality. To address these shortcomings, the focus of interventions in the sector has predominantly been directed at the supply-side factors, such as capital investments the creation of infrastructure. Benchmarking of WSS utilities is emerging as an important tool of performance improvement through regular monitoring and analyses. It can play a significant role in the sector as a vehicle for institutional strengthening. Sustained benchmarking can help utilities in identifying performance gaps and effecting improvements through the sharing of information and best practices, ultimately resulting in better water and sanitation services to people. This report discusses the approach towards Phase II of the benchmarking exercise, the results of data systems analysis, an inter-utility comparison and a profile of participating utilities using the benchmarking framework.