The hot-and-cold form from the North Queensland Cowboys continued as the Parramatta Eels claimed a 32-30 victory on Saturday night.

It was the ninth game for the Cowboys this season where they have conceded 30 points or more. It was the second time against the Eels in 2026.

The result in Round 10 was almost the same score as Round 24, with the Eels defeating the Cowboys 33-30 in Townsville in May.

On Saturday night, the game went back and forth, and it was decided when Tom Chester was penalized after hitting Mitch Moses head-high on the last tackle.

The biggest call of the night was originally ruled a knock-on by referee Todd Smith. Moses used his captains' challenge to overturn the call.

Senior Review Official Adam Gee reviewed the sequence and found the head high from Chester, making the incident a priority despite Moses losing the ball when he went to the ground on the play.

Cowboys coach Todd Payten is not using the decision as an excuse for his side, owning up to the fact that his side lost the game in different areas.

NRL Rd 13 – Cowboys v Wests Tigers
TOWNSVILLE, AUSTRALIA - MAY 31: Cowboys coach Todd Payten looks on before the start of the round 13 NRL match between North Queensland Cowboys and Wests Tigers at Queensland Country Bank Stadium on May 31, 2025, in Townsville, Australia. (Photo by Ian Hitchcock/Getty Images)

However, Payten believes the decision was harsh given what happened prior to the head-high in the play.

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“It's our own fault,” he said.

“But I would hate for a big game to be decided by that call.

“The fact that (Moses) had actually dropped the ball and that play was essentially dead or over, and for the Bunker to intervene like that, it's hard to cop.

“Mitch is on the ground, but we had several chances to ice the game. You get what you deserve.”

Moses understands Payten's frustration from the call and insists the Eels are playing the game by how it is being ruled.

“If you get hit in the head, you get hit in the head. I can't really say anything else here,” he told the media.

“Obviously, I'm very low, I understand (that), but I got hit in the head. I am just playing (by) the rules.”

Jason Ryles echoed this sentiment as his captain.

“We don't make the rules, we just play by (them),” Ryles added.

Heading to Suncorp to play the Dolphins in Round 25, Ryles stated his side "got some more lessons" following the two-point win.

Ryles believes a win is a win, making this comment at the beginning of the press conference: "It doesn't matter how you win."

The Cowboys have their last bye of the season before playing the Wests Tigers and the Canberra Raiders to conclude the regular season before the finals.