Gohan Beast is strongly implied to be stronger than Cell Max and potentially on par with, or even exceeding, Goku, Vegeta, and Broly.
While an exact power level comparison is absent, several factors contribute to this assessment:
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Cell Max as a Benchmark: Cell Max was designed to be stronger than Super Saiyan God Super Saiyan (SSGSS) Goku and Vegeta. The film Dragon Ball Super: Super Hero establishes Cell Max as an incredibly formidable foe.
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Gohan's Potential Unleashed: The Beast transformation is described as the pinnacle of Gohan's latent potential. This form allows Gohan to surpass his limitations and achieve a power level never before seen.
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Narrative Implications: The narrative strongly suggests that Gohan Beast represents a significant power leap, possibly rivaling or even surpassing the established powerhouses of the series (Goku, Vegeta, and Broly). This keeps Gohan relevant and elevates his status within the Dragon Ball hierarchy.
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Statements from the Creators: Although specific power levels remain ambiguous, interviews and official statements often hint at Gohan Beast's extraordinary power, further fueling the speculation that he is among the strongest characters.
In conclusion, while concrete numbers are lacking, all indications point to Gohan Beast being one of the strongest characters in the Dragon Ball universe, exceeding Cell Max and potentially rivaling Goku, Vegeta, and Broly.