ORLANDO, Fla. — It’s early December, Winter Meetings week in baseball, way too soon to know what the Yankees’ roster will look like when they open spring training in February.

This is not the time to judge or criticize offseason moves made by GM Brian Cashman. There’s still a couple months to make the Yankees better through free agency and trades, regardless of whether owner Hal Steinbrenner orders a payroll drop from around $304 million in 2025 to somewhere in the high $200 millions for 2026, which he called “ideal” just two weeks ago.

But for fun, let’s look at the offseason Yankees’ scorecard so far and what could be on the offseason horizon.

And let’s also peek at how the Yankees now compare on paper to their Canadian rivals, the club that beat them up all season, dethroned them as AL East champs and then knocked them out of the playoffs.

So far, the Blue Jays’ roster is better than what they had in October when they lost Game 7 of the World Series to the Dodgers in 11 innings. Their starting pitching is much better with two free agent signings, 2022 AL Cy Young runner-up Dylan Cease and Korean baseball star Cody Ponce, who was 17-1 with a 1.89 ERA in 29 KBO starts this year.

Also, the Blue Jays’ loaded lineup is expected either to spend big to re-sign Bo Bichette for the middle infield or spend really big to sign right fielder Kyle Tucker. They’re also interested in signing incoming Japanese slugger Kazuma Okamoto to play third base and adding free agent All-Star closer Robert Suarez to their bullpen.

Toronto definitely is willing to add many millions to its payroll, which ranked fifth last year at $255 million, according to Spotrac.

The Yankees?

They’ve only picked up the club option for lefty reliever Tim Hill, re-signed free agent swingman Ryan Yarbrough and brought back center fielder Trent Grisham for a one year at $22.25 million, which is a lot more than what he’d have received annually if he hadn’t passed up free agency.

They’d like to re-sign Cody Bellinger, but it’s doubtful they’re all in on a return that would put left fielder Jasson Dominguez on the bench and center-field prospect Spencer Jones back in Scranton after a 35-homer, 29-steal season playing Double-A and Triple-A.

What else?

Cashman wants to bring in a couple high-leverage relievers to replace free agents Devin Williams and Luke Weaver. He has to retool the bench, too.

The one and only big addition might be Gerrit Cole returning in May or June from Tommy John surgery to bolster a rotation that was very strong this year without the 2023 AL Cy Young winner.

How would the Yankees feel about their division and pennant chances next season if the winter shakes out this way for them and the Blue Jays?

For what it’s worth, Yankees manager Aaron Boone certainly doesn’t think there’s much separation between his club and the Blue Jays.

“Well, we ended with identical records last year,” Boone said Monday during his Winter Meetings media availability. “I don’t want to discount that they kicked our ass last year. Don’t take it out of context. I would say the gap is small. Exact same record.”

A lot of that is true, maybe all of it

Both teams did finish tied atop the American League East with 94-68 records, but because the Blue Jays owned the tiebreaker, they won the season series 8-5. That made Toronto division champs and brought a first-round playoff bye.

The Yankees ended up playing the Red Sox in a Wild Card Series. After winning in three, they drew the Blue Jays, who had home-field advantage for a best-of-five Division Series.

The first two playoff games at Rodgers Centre were more lopsided in the Blue Jays’ favor than when Toronto swept the Yankees four games there in the summer. They won the opener 10-1, then romped 13-7 in Game 2. The series was over in four.

“They obviously were a great team last year and an eyelash away from winning a world championship,” Boone said. “So they certainly proved to be the better team this year and hopefully we can close that gap and pass them and others this year.”

Pass the Blue Jays by basically fielding the same core plus Cole?

Pass them with the same core with Cole but no Bellinger?

Boone would like the Yankees’ chances.

“Look, obviously the end of our season this year was frankly as hard a one for me,” he said. “I felt like we were really good and healthy and peaking at the right time, and we got beat in a series against a team that we obviously struggled with last year. So it was hard. So you want to take stock in that.

“You’re always trying to improve your club, but also pause and say, ‘Hey, we’re pretty good here. And we’ve got a lot of really good players and a lot of really good young core players that emerged on different levels last year that we need to continue to grow in their big-league journey.’”

Boone envisions the Yankees being a better ballclub next season because he thinks right-handers Cam Schlittler and Will Warren will improve upon their rookie seasons. He thinks starting first baseman/No. 2 catcher Ben Rice, a breakout star in 2025, could be even better in his second full season. He’s expecting more from Austin Wells, who brought solid receiving plus 21 homers and 71 RBIs in his second full year.

“You’re always looking to get better, and that looks different every year,” Boone said. “We went and got Juan Soto a couple years ago to kind of really hammer a strength. And last year we were able to go plug more holes. So it just depends.

“We could always use more fortification and better players in certain areas, but I don’t know where the winter takes us.

“But we’re also counting on a lot of our young players … Warren taking another step, Schlittler taking another step, Rice and Wells and (Dominguez) kind of going to another level in their development as big-league players.”

Could all of that close a gap on the Blue Jays that Boone labeled small?

“Playing better against them is the real simple answer,” Boone said. “At the end of the day we ended up knotted with them, but in the head-to-head they kicked our butt, especially in those summer months, in that stretch where we were scuffling a little bit. They beat us up, including a four-game sweep up there (in Toronto). And that obviously ended up really hurting us.

“We got them two out of three at home late in the year when we were in a better place, and then obviously they were on fire against us in the playoffs.

“So it comes down to execution, performance, game plan — all that — because the margin is thin against other great teams.”

The margin, at least on paper, seemingly will be a lot bigger if the Blue Jays land Bichette or Tucker. There’s been speculation they’ll sign Tucker and trade for Diamondbacks star Ketel Marte to replace Bichette. Okamoto and Suarez could be in play, too.

“All I care about is improving what I’ve got,” Cashman said. “I’m here (at the Winter Meetings) enjoying conversations, or not enjoying them. But I’m going to have conversations that, essentially, if I can run into some things that we think makes this roster better in a small way or in a big way, then that’s what I’m looking forward to trying to run into.

“(The Blue Jays) are really good and they have already gotten better. We know our work is cut out for us. We also know we have a really strong roster of quality, talented players. But the job is to try to add to it.”