seekingalpha.com/article/2261403-solar-cell-efficiency-matters
....Jinkosolar 18%
SunPower (SPWR) 25% (Maxeon) . SunPower's Maxeon solar cell currently holds the world record with up to 25% conversion efficiency. Panasonic's HIT solar cell, acquiring and rebranding from Sanyo, is the second leading efficient cell next to SunPower. The technologies of SunPower Maxeon and Panasonic HIT are unique, different from each other and distinct among other conventional solar cell processing technologies adopted widely by Chinese PV makers. .....