Granola (Greatest Warrior) (DB) It was said they are roughly the same level, as in, Piccolo is relevant again after a long period of being sidelined.
Gohan and Goku spar in Chapter 102-103, and they were on par with each other.
We know Beast Gohan > Cell Max > Orange Piccolo from that whole storyline.
Also, Granolah = Strongest in the Universe outside of the gods > Broly = hypothetical completed Cell Max > the Cell Max we actually saw > Orange Piccolo
Gohan and Goku spar in Chapter 102-103, and they were on par with each other.
We know Beast Gohan > Cell Max > Orange Piccolo from that whole storyline.
Also, Granolah = Strongest in the Universe outside of the gods > Broly = hypothetical completed Cell Max > the Cell Max we actually saw > Orange Piccolo