Efficiency of fuel cell is $\eta=-\frac{ nFE _{\text {cell }}}{\Delta H } \times 100$.
The thermodynamic efficiency of the fuel cell is the ratio of the electrical free energy to the enthalpy change of the reaction.
$\eta=\frac{\Delta G }{\Delta H } \times 100$
Also, $\Delta G =- nFE _{\text {cell }}$