Abstract: A photovoltaic (PV) cell device comprises a first semiconductor substrate; a second semiconductor substrate bonded to the first semiconductor substrate; an insulating layer provided between the first and second substrates to electrically isolate the first substrate from the second substrate; a plurality of PV cells defined on the first substrate, each PV cell including a n-type region and a p-type region; a plurality of vertical trenches provided in the first substrate to separated the PV cells, the vertical trenches terminating at the insulating layer; a plurality of isolation structures provided within the vertical trenches, each isolation structure including a first isolation layer including oxide and a second isolation layer including polysilicon; and an interconnect layer patterned to connect the PV cells to provide X number of PV cells in series and Y number of PV cells in parallel.