We report on an industrial large area, screen-printed, double-side contacted cell with polysilicon on oxide (POLO) junctions on both sides and an energy conversion efficiency of 22.3% ( A = 244.15 cm 2, V oc = 714 mV, FF = 81.1%, J sc = 38.5 mA/cm2, measured in-house). This cell shows an extraordinarily low series resistance below 0.05 Ω cm2. This confirms the low specific junction resistance observed recently for POLO junctions. The present cell suffers from 1) low short-circuit current due to parasitic absorption in the rather thick poly-Si (30 nm), as well as in the indium tin oxide, 2) deterioration of the recombination behavior upon sputter deposition of a transparent conductive oxide (TCO), and 3) shunts near the edge due to nonadapted TCO edge exclusion. We address all of these limitations experimentally. In particular, we developed a plasma-enhanced chemical vapor deposition process for ZnO:Al, which does not compromise the passivation of the POLO junctions underneath. An estimation of the efficiency potential (based on the two-diode model and the assumption that all these building blocks can be successfully combined on a cell level) shows that 25.3% can be achieved with this cell concept. We also look into potential cost advantages of the POLO junction scheme for this cell structure, such as the usage of p-type Cz-Si material and the omission of Ag fingers.