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 Asiย (New Zealand Warriors, 2024),ย Matt Dooreyย (Canterbury-Bankstown Bulldogs, 2024),ย Josh Hodgsonย (Canberra Raiders, 2024),ย J'maine Hopgoodย (Penrith Panthers, 2024),ย Samuel Loizouย (2023),ย Isaac Lumelumeย (Canterbury-Bankstown Bulldogs, 2023),ย Jirah Momoiseaย (Newcastle Knights, 2024),ย Jack Murchieย (New Zealand Warriors, 2024)

2023 losses:ย Oregon Kaufusiย (Cronulla Sharks),ย Reed Mahoneyย (Canterbury-Bankstown Bulldogs),ย Marata Niukoreย (New Zealand Warriors),ย Tom Opacicย (Hull Kingston Rovers),ย Isaiah Papali'iย (Wests Tigers),ย Hayze Perhamย (Canterbury-Bankstown Bulldogs),ย Ray Stoneย (The Dolphins)

Re-signed:ย Jakob Arthurย (2024),ย Dylan Brownย (2031),ย Reagan Campbell-Gillardย (2025),ย Haze Dunsterย (2025),ย Wiremu Greigย (2023),ย Clinton Guthersonย (2025),ย Shaun Laneย (2026),ย Makahesi Makatoaย (2024),ย Ryan Mattersonย (2026),ย Junior Pauloย (2026),ย Mitch Reinย (2023),ย Ky Rodwellย (2024),ย Sean Russellย (2024),ย Maika Sivoย (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).