Looking for records here are a few I found

https://www.solarpowerportal.co.uk/oxford_pv_sets_new_world_record_for_commercial_sized_solar_cell_efficiency/

Solar cell developer Oxford PV has set a 'new world record' for the efficiency of a commercial-sized solar cell, it said.

The record-breaking solar cell converted 28.6% of the sun’s energy into electricity, as independently certified by Fraunhofer ISE. This is a major breakthrough for the wider solar industry and could help create more efficient solar panels

https://www.independent.co.uk/tech/solar-cells-panels-perovskite-longi-b2567425.html
Researchers at Longi, the world’s biggest solar panel manufacturer, achieved a 34.6 per cent power conversion efficiency using a tandem perovskite-silicon solar cell, beating the previous record by 0.7 per cent.

https://www.longi.com/en/news/is-m6-wafer-silicon-perovskite-tandem-cells-new-efficiency-record/
Munich (Germany) 19th June —The world-leading solar technology company, LONGi Green Energy Technology Co., Ltd. (hereafter as "LONGi"), officially announced the new world record efficiency of 30.1% for the commercial M6 size wafer-level silicon-perovskite tandem solar cell on June 19, 2024 at the 2024 InterSolar Europe in Munich, Germany.

I am a bit puzzled by independent report one day later giving 34.6 while the supplier claims 30.1%

I also see this referring to
commercial M6 size wafer-level silicon-perovskite tandem solar cell

which rather begs the question whether 'commercial sized' is different from saying "commercial solar cells".

@casualPhysicsEnjoyer Any comments on whether this qualifies?