Chapter: 366 (DBZ 172), P3.5
Context: after Goku recovers from his illness
Goku: “The way I am now, I definitely can’t beat the androids or this ‘Cell’ guy.”
Imperfect Cell (Pre Humans) > SSjin Vegeta >/~ SSjin Goku.
Chapter: 370 (DBZ 176), P10.1-2
Context: after Cell is hit by Piccolo’s powerful ki blast
No.18: “He did it!”
No.16: “No, he didn’t. [Cell] has hardly taken any damage.”
That might be one of the greatest feats in the series. Imperfect Cell (Post Humans) tanks Piccolo's Light Grenade which should be 3.5X amplified. That puts Imperfect Cell (Post Humans) 5X stronger than Piccolo at the least. Piccolo was equal to Android 17.
Imperfect Cell (Post Humans) >> Piccolo's Light Grenade >>> Piccolo ~ Android 17.
Semi Perfect Cell
Chapter: 372 (DBZ 178), P14.1
Goku: “Cell’s ki just swelled up extraordinarily…Th-this is bad…Looks like he’s absorbed either No.17 or No.18…”
Semi Perfect Cell >>> Imperfect Cell.
Tanking a punch from Android 16 suggests a 2X gap. Android 16 was about equal to Imperfect Cell.
Perfect Cell vs Vegeta
Initial Perfect Cell Tanks USSjin Vegeta's FP kick which is more impressive than tanking a punch. That suggets a 2X Gap at minimum.
Cell tanks USSjin Vegeta's Final Flash which only destroys his arm but Cell quickly regenerates himself. The Final Flash should be should be 4X amplified at minimum
Cell goes through USSjin Vegeta's blasts.
Initial Perfect Cell >>> USSjin Trunks.
Cell beats USSjin Vegeta with one elbow which makes Vegeta go back to base because he fainted.
Perfect Cell vs Goku
Chapter: 399 (DBZ 205), P14.4
Context: after circling behind Goku
Cell: “I’m confident in my speed too. Even if I can’t Teleport.”
Goku can't see Cell's movements as he is too fast for him.
Chapter: 401 (DBZ 207), P9.2
Context: after blowing the top of Cell’s body off
Goku: “What is this?...Despite being in that condition, he still has a lot of ki left…”
Cell's upper body gets blown away by FPSSjin Goku's Kamehameha but he still has most of his power intact and can regenerate himself.
Chapter: 402 (DBZ 208), P10.5
Context: when Goku refuses to eat a senzu
Cell: “What’s the matter? Is your pride preventing you from eating a senzu? I’ve lost quite a lot of stamina now. If you regain your full power, the chance of you being able to win will increase just a little bit. I want to have even more fun…!”
Cell wants Goku to eat a senzu beam so he can amuse him even more. Cell is not taking Goku seriously and can beat his FPSSjin state even when he is worn out which suggests a big gap. Remember, Cell was also suppressed.
Chapter: 398 (DBZ 204), P14.4-5
Context: after Goku fights Cell at full power for a bit
Cell: “Excellent, Son Goku! This is it! Battles aren’t interesting unless [the fighters’] true power is close to a certain extent like this.”
Goku: “Yeah…I think so too.”
Chapter: 402 (DBZ 208), P10.1
Vegeta: “It drives me crazy, but I’ll admit it…Despite doing all that special training, I didn’t surpass Kakarot…Th-that bastard’s a genius…But Cell is 1 or 2 steps above even him…”
Vegeta says Cell is still 1 or 2 steps ahead of FPSSjin Goku which once again suggests a big gap.
Trunks wants to give Goku a Senzu so they would all fight this weakened suppressed Cell then maybe they can win which suggests that without Goku they all would get their asses kicked by a weakened suppressed Cell.
Powered Up Perfect Cell >/~ FPSSjin Goku.
Perfect Cell vs Gohan
Chapter: 404 (DBZ 210), P6.4
Context: after fighting Gohan a little
Cell: “You’re a quick little brat…! How about I go all-out, in speed at least?”
Cell easily beat FPSSjin Kid Gohan who is stronger than FPSSjin Goku by just using his full suppressed speed.
Powered Up Suppression Cell > FPSSjin Kid Gohan.
Chapter: 409 (DBZ 215), P3.5
Context: after Gohan says he can beat Cell
Cell: “Well then, I’ll show you…! My fearsome true power…!”
Cell is still confident he can beat SSjin 2 Kid Gohan by using his full power despite the fact he saw how he one shotted the Cell Juniors who are somewhat stronger than Cell Games SSjin Vegeta who is stronger than 50% MSSjin Goku. That means Full Power Perfect Cell can one shot the Cell Jrs as well. The Cell Jrs are 70% of FPSSjin Goku IMO. That already proves how Full Power Perfect Cell can easily beat the Z Fighters by using his full power.
Chapter: 409 (DBZ 215), P8.2-4
Context: after Cell powers up
Goku: “S-so we finally get to see Cell fight at full power”
Kuririn: “This ki is so astounding, it’s like the entire Earth is shaking.”
Gohan: “What’s the big deal?”
Cell then powers up to his full power which took him a pretty good time which proves Cell was holding back a lot of his power vs Goku and Gohan which means Full Power Perfect Cell should be way stronger than FPSSjin Goku and Gohan. Cell's power up trembled the Earth and amazed the Z Fighters who could not even stand on the ground.
Full Power Perfect Cell >>> FPSSjin Kid Gohan > FPSSjin Goku.
I have Full Power Perfect Cell 2.875X stronger than FPSSjin Goku and 2.395X stronger than FPSSjin Kid Gohan.
Super Perfect Cell
Chapter: 413 (DBZ 219), P10.1, P11.3-4, P12.1
Context: after regenerating from his self-destruction
Cell: “There’s a small clump inside my head…This makes up my nucleus…As long as that clump isn’t destroyed, my body can continue regenerating…When I self-destructed, my nucleus fortunately remained uninjured…Quite frankly, I hadn’t calculated on being able to regenerate…I was lucky…And even more happily, my body regenerated as my perfect form, even without No.18…And it wasn’t merely my perfect form: I had vastly powered up like Son Gohan…This was probably done by the Saiyan cells, which greatly increase in power when they are saved from the brink of death…And I even managed to learn Son Goku’s Teleportation…So in short, I was able to return here, having become even more perfect. It seems that rather than defeat me, Son Goku has given me several presents.”
Cell states he had powered up like Gohan and has lightning surrounding his aura which means he has power similar to SSjin 2 Kid Gohan and he is SSjin 2 tier.
Cell easily tanks all of SSjin Vegeta's blasts and beat him with just 1 slap.
Cell uses a small blast in order to beat SSjin Vegeta and Gohan got hurt by defending him. Gohan's arm got broken by Cell's uncharged blast which proves Super Perfect Cell rivals SSjin 2 Kid Gohan and was very close to his power.
SSjin 2 Kid Gohan >/~ Super Perfect Cell.
