In the ongoing development of the global photovoltaic industry, two solar cell technologies – PERC (Passivated Emitter and Rear Cell) and Topcon (Tunnel Oxide Passivated Contact) – have been receiving significant attention. In contrast, Topcon technology introduces a novel cell architecture, altering the conventional structure with a thin tunnel oxide layer on the rear to improve electron collection efficiency and boost overall cell performance. In terms of performance and efficiency, the addition of an oxide layer to the rear of PERC cells enhances light absorption and electron collection, improving overall cell efficiency.