The season is finally here. Transfers for 2023 are all but complete, squads are full and it's time for the on-field action to finally take over again.

Some clubs will be happy with their results, others not so much, and others barely needed to be touched during the most recently completed off-season.

For this list, the grades have been ranked from A+ being perfect business, to E being the worst possible business. Taken into account is the gains and losses for the 2023 season, as well as contract re-signings and holding onto key talent.

11. North Queensland Cowboys: B+

2023 gains: Jake Bourke (2023), Tom Chester (2024), Jack Gosiewski (St George Illawarra Dragons, 2023), Jordan Lipp (2023), Riley Price (2023), Gehamat Shibasaki (2023), James Tamou (Wests Tigers, 2023)

2023 losses: Daejarn Asi (Parramatta Eels), Ben Condon (Manly Sea Eagles), Brendan Frei (Brisbane Broncos), Tom Gilbert (The Dolphins), Connelly Lemuelu (The Dolphins), Hamiso Tabuai-Fidow (The Dolphins)

Re-signed: Reuben Cotter (2025), Scott Drinkwater (2027), Mitchell Dunn (2023), Brendan Elliot (2023), Jake Granville (2023), Ben Hampton (2023), Heilum Luki (2025), Jordan McLean (2023), Jeremiah Nanai (2027), Griffin Neame (2025), Taniela Sadrugu (2023), Murray Taulagi (2026)

The Cowboys have not done any major business with only a few ins and outs.

They once again this season have a very good roster assembled that will likely see them challenge top four again. Their major business has been in re-signings, with the key players Reuben Cotter (2025), Scott Drinkwater (2027), Jordan McLean (2023), Jeremiah Nanai (2023), Griffin Neame (2025) and Murray Taulagi (2026) all re-signing.

This is the best contractual success in the NRL for this upcoming season. With that many top-quality players committing to the side, the Cowboys look in good shape.