Numerical analysis shows that the "perfect" single-layer solar cell should have a bandgap of 1.13 eV, almost exactly that of silicon. Such a cell can have a maximum theoretical power conversion efficiency of 33.7% – the solar power below red (in the infrared) is lost, and the extra energy of the higher colors is also lost. For a two layer cell, one layer should be tuned to 1.64 eV and the other at 0.94 eV, with a theoretical performance of 44%.