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This lecture covers advanced concepts in cell processing for photovoltaic devices, focusing on the PERL (Passivated Emitter, Rear Locally diffused) record cell. Topics include losses analysis, selective emitter design, backsurface passivation, metallization techniques, and market trends towards higher efficiency cell structures like PERC, PERT, and PERL. Practical examples and fabrication sequences are discussed, emphasizing the importance of reducing current losses and improving contact structures. The presentation also explores the principles of selective emitters, high sheet resistance effects, and the fabrication processes for high-efficiency cells. Recent trends in metallization, plating, and other innovative concepts in cell design are highlighted.