Ningbo Institute of Materials Technology and Engineering under the Chinese Academy of Sciences led a research team that reported a 26.6% power conversion efficiency for industrial TOPCon solar cells. The results were published in Nature Energy. Crystalline silicon cells dominate the PV industry with TOPCon expanding due to cost and manufacturing compatibility. Industrial TOPCon efficiency has remained below its theoretical limit because of electrical performance constraints. The work was carried out with Zhejiang Jinko Solar Co., Ltd., Soochow University, and China Jiliang University. The approach was implemented on a 313.3 cm2 M10 wafer. The front side applied high-sheet-resistance boron emitters and optimized grid designs. The rear incorporated a double-layer tunnel oxide and polysilicon structure to reduce metallization effects. The cell achieved 744.6 mV open-circuit voltage, 85.57% fill factor, 88.3% bifaciality, and 83.8% of the theoretical efficiency limit.