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.

5. Dolphins: D

2023 gains: Jayden Berrell (2023), Blayke Brailey (2026), Jesse Colquhoun (2024), Kade Dykes (2024), Wade Graham (2023), Braden Hamlin-Uele (2024), Thomas Hazelton (2025), Mawene Hiroti (2023), Royce Hunt (2024), Kayal Iro (2024), Matt Moylan (2024), Ronaldo Mulitalo (2025), Briton Nikora (2025), Jack Williams (2024)

2023 losses: N/A

Re-signed: N/A

The newcomers have added some very experienced NRL talent to their roster with the Bromwich's, the Lee's and the likes of Euan Aitken, Felise Kaufusi, Jarrod Wallace and Tom Gilbert all new players. Hamiso Tabuai-Fidow and Jeremy Marshall-King are two other great additions for the Dolphins.

But they get a D rating as they failed to deliver on so many of their top targets. Cameron Munster, Dylan Brown and Kalyn Ponga amongst other names all failed to become a Dolphin in 2023. They are in for a tough first season in the NRL.