Every recorded result
shownOne Punch Man · ch. 51, pp. 4-11Confirms the ladder
Saitama beat Garou in One Punch Man.
Garou strikes first, taking a stranger on the street for a hero sent after him, and is knocked out by the same chop thrown back at him; Saitama was out buying a wig, not hunting the Hero Hunter.
shownOne Punch Man · ch. 88, pp. 29-35Confirms the ladder
Saitama beat Garou in One Punch Man.
Let off with a warning over an unpaid meal, Garou goes for Saitama anyway and is knocked out by a single, accidental punch.
shownOne Punch Man · ch. 173Confirms the ladder
Saitama beat Garou in One Punch Man.
Fought to a finish against Cosmic Fear Mode, ending back on Earth with the copied form broken and Garou beaten. That timeline is then unwound. In the present, an unseen punch Saitama throws on arriving floors Garou a second time, a surprise blow rather than a fight.
What each of them is ranked on
3 wins · Saitama · rank 1
Caped Baldy — Hero Association register
Aced every physical test at the certification exam and scored 71 out of a pass mark of 70, which put him at the bottom of the lowest class in the organisation. Punched apart the meteor falling on Z-City, killed the Deep Sea King in one blow in front of the heroes it had already gone through, and met a beam aimed at the Earth's surface with a Serious Punch whose shockwave parted cloud cover across the planet.
statedOne Punch Man · ch. 16, pp. 1-8
The certification exam awards him 71 points against a pass mark of 70 and a C-class designation.
shownOne Punch Man · ch. 16, pp. 1-8
Takes the physical tests at the exam centre in front of examiners and rival candidates.
statedOne Punch Man · ch. 17
Genos, reading the registry, says the two of them have been placed at the lowest rank of S-class and of C-class respectively.
All 11 citations
statedOne Punch Man · ch. 21, pp. 1-4
Genos tells him he has been moved from C-class rank 388 to rank 342.
shownOne Punch Man · ch. 21
Punches through the meteor falling on Z-City and walks away.
shownOne Punch Man · ch. 28
Kills the Deep Sea King with a single blow.
shownOne Punch Man · ch. 36
Repels Boros's Collapsing Star Roaring Cannon with a Serious Punch.
shownOne Punch Man · ch. 36, pp. 54-57 & 62-63
The shockwave off that punch parts the cloud cover across the whole planet.
statedOne Punch Man · ch. 36, pp. 68-69
Boros tells him he had strength to spare and was still holding back.
statedOne Punch Man · ch. 177, p. 37
Is promoted to A-class rank 39 after the Monster Association incident.
statedOne Punch Man · webcomic ch. 96, p. 16
The webcomic gives the same A-class rank 39 placement.
0 wins · Garou · rank 2
Hero Hunter
Put down the S-class hero Tanktop Master, and had Metal Bat bleeding and broken and about to be finished when the hero's sister walked in and stopped it — both while still an unenhanced human, having been thrown out of his master's dojo months earlier for hospitalising the rest of the students. After contact with "God" he copied Saitama's striking power outright, and the pair of them had to be moved off the planet before their fists met, with the released energy pushed away from Earth by four people afterwards.
shownOne Punch Man · ch. 47, pp. 11-14
Beats the S-class hero Tanktop Master after a barrage of punches.
shownOne Punch Man · ch. 58, pp. 32-40
Dodges and deflects everything the S-class hero Metal Bat throws, moving faster than Metal Bat can follow.
statedOne Punch Man · ch. 30, p. 5
Bang says he beat Garou and expelled him from the dojo after Garou disabled the other students.
All 10 citations
statedOne Punch Man · ch. 81, p. 17
Tells the heroes ambushing him that he has beaten close to a hundred of them.
shownOne Punch Man · ch. 77, pp. 17-20
Watchdog Man beats him and drives him out of Q-City.
shownOne Punch Man · ch. 169, pp. 53-55
Takes on Cosmic Fear Mode after contact with "God".
shownOne Punch Man · ch. 173
Withstands repeated Serious Punches and keeps fighting until Saitama's output outgrows him.
shownOne Punch Man · ch. 172, pp. 3-10
His Serious Punch collides with Saitama's, and Blast and three others divert the released energy away from Earth.
statedOne Punch Man · ch. 171
Blast warns him that in this state anything he does could end life on Earth, and he is unbothered.
statedOne Punch Man · webcomic ch. 55, p. 1
The webcomic also rates him a Dragon-level threat.
What this does not settle
3 results, each cited, and the tally counts every one of them the same. That is its rough edge: a win at one side's lowest weighs as much as a win at its peak, which is why a level score goes to the latest result rather than to a judgement about which fight mattered. It is a record of meetings, not a ranking of its own.
The ladder above it is argued from everything either of them has been shown doing; this page is argued from these 3 citations.
Where the two disagree, the disagreement is the point, and it stays visible rather than being resolved by whichever of them happens to be on this page.