Updated version published 17 December 2021. We require all water companies to publish information relevant to their financial performance and financial position in their Annual Performance Reports (APRs). Companies are responsible for the accurate reporting in their APRs; this report captures and presents financial data reported by companies for the year ending 31 March 2021 (2020-21). For 2020-21, we are trialing a dashboard of key metrics alongside our overall messages on financial resilience. We also provide an overview of our assessment of companies' dividend policies and long term viability statements against our expectations. All information in this report uses data submitted by companies, together with other publicly available information, including from statutory accounts and reports from the credit rating agencies. The supporting data underpinning the charts in this report has also been published on our website.