As a method of simple patterning of transparent conductive oxide (TCO) films deposited on flexible substrates, laser direct etching was carried out on TCO films sputtered on polycarbonate (PC) substrates. As a result of different binding energies in TCO films, indium tin oxide (ITO) and indium gallium zinc oxide (IGZO) were more easily etched than zinc oxide with different Nd: YVO4 laser beam conditions.

Zinc oxide(ZnO) was sputtered on various glass and flexible substrates such as polyethylene terephthalate(PET) and polycarbonate(PC). A Q-switched Nd:YVO4 laser with a wavelength of 1,064 nm was used for the direct etching of ZnO films. It was possible to obtain laser etched line patterns on the ZnO films on PC substrate at some specific laser beam conditions. In the flexible substrates, more thermal energy of laser beam is expected to be spreaded for the etching process.