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.

12. Parramatta Eels: B-

2023 gains: Daejarn Asi (New Zealand Warriors, 2024), Matt Doorey (Canterbury-Bankstown Bulldogs, 2024), Josh Hodgson (Canberra Raiders, 2024), J'maine Hopgood (Penrith Panthers, 2024), Samuel Loizou (2023), Isaac Lumelume (Canterbury-Bankstown Bulldogs, 2023), Jirah Momoisea (Newcastle Knights, 2024), Jack Murchie (New Zealand Warriors, 2024)

2023 losses: Oregon Kaufusi (Cronulla Sharks), Reed Mahoney (Canterbury-Bankstown Bulldogs), Marata Niukore (New Zealand Warriors), Tom Opacic (Hull Kingston Rovers), Isaiah Papali'i (Wests Tigers), Hayze Perham (Canterbury-Bankstown Bulldogs), Ray Stone (The Dolphins)

Re-signed: Jakob Arthur (2024), Dylan Brown (2031), Reagan Campbell-Gillard (2025), Haze Dunster (2025), Wiremu Greig (2023), Clinton Gutherson (2025), Shaun Lane (2026), Makahesi Makatoa (2024), Ryan Matterson (2026), Junior Paulo (2026), Mitch Rein (2023), Ky Rodwell (2024), Sean Russell (2024), Maika Sivo (2025)

The grand finalists have major outgoings for the 2023 season with Isaiah Papali'i and Reed Mahoney being huge losses, with both players highly influential to the Eels playing style.

With the new signings, the Eels have again gone for players who can develop at the club hoping to continue the trend of significant player development as seen with the likes of Shaun Lane and Isaiah Papali'i in recent history.

The Eels have lost key stars but have also locked in key stars with the re-signings of Dylan Brown (2031), Reagan Campbell-Gillard (2025), Clinton Gutherson (2025), Shaun Lane (2026), Junior Paulo (2026), Ryan Matterson (2026), and Maika Sivo (2023).