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.

7. Manly Sea Eagles: C

2023 gains: Ben Condonย (North Queensland Cowboys, 2025),ย Samuela Fainuย (2023),ย Viliami Fifitaย (2024),ย Raymond Tuaimalo Vaegaย (2023),ย Kelma Tuilagiย (Wests Tigers, 2025)

2023 losses:ย Andrew Daveyย (Canterbury-Bankstown Bulldogs),ย Sione Fainuย (Wests Tigers),ย Kieran Foranย (Gold Coast Titans),ย Jorge Taufuaย (Wakefield Trinity),ย Martin Taupauย (Brisbane Broncos),ย Dylan Walkerย (New Zealand Warriors)

Re-signed:ย Josh Aloiaiย (2025),ย Morgan Boyleย (2023),ย Daly Cherry-Evansย (2025),ย Zac Fultonย (2024),ย Sean Keppieย (2026),ย Tolutau Koulaย (2024),ย Karl Lawtonย (2024),ย Haumole Olakau'atuย (2025),ย Jason Saabย (2026),ย Ben Trbojevicย (2023),ย Kaeo Weekesย (2023)

The Sea Eagles business has been quite quiet.

Some key re-signings have been Josh Aloiai (2025), Daly Cherry-Evans (2025), Tolutau Koula (2024), Haumole Olakau'atu (2025) and Jason Saab (2026).

The side has a solid foundation but only Kelma Tuilagi is likely to make the top 17. The addition of Ben Condon is one to watch for 2023 and could develop into a player who regularly features for the Sea Eagles.