In view of high catalytic activity and oxygen vacancy concentration, Ruddlesden−Popper (R-P) structure oxide has been widely used as the electrode material for solid oxide fuel cells (SOFCs). Herein, three R-P structure oxides, Pr 2−x Sr x Ni 0.2 Mn 0.8 O 4 (x = 1, 1.2, and 1.5), are used as the semiconductor materials of single-component cells. The materials for the oxygen side are hybrid oxides consisting of R-P structure oxide and perovskite oxide. The hydrogen side was exposed to the reduction atmosphere before the test, and the perovskite structure disappeared and the lattice parameters of the R-P structure changed, resulting in the formation of a new R-P structure and MnO 2 or NiMn alloy. In addition, Pr 0.5 Sr 1.5 Ni 0.2 Mn 0.8 O 4 and reduced Pr 0.5 Sr 1.5 Ni 0.2 Mn 0.8 O 4 exhibit the most content of oxygen vacancy. For a single-component fuel cell (SCFC), the cell performance increased with the decrease in Pr content. The SCFC composed of Pr 0.5 Sr 1.5 Ni 0.2 Mn 0.8 O 4 shows the highest maximum power densities (P max ), which reached 206.6 mW cm −2 at 700 °C. It is because the reduced Pr 0.5 Sr 1.5 Ni 0.2 Mn 0.8 O 4 has the highest catalytic activity for hydrogen oxidation reaction (HOR). Furthermore, the P max at 700 °C can reach a value of 198.1 mW cm −2 in SOFC mode, and in the case of SOEC mode, the current density at 700 °C is as high as −390.8 mA cm −2 with an applied electrolysis voltage of 1.3 V for the reversible single-component cell (RSCC) with Pr 0.5 Sr 1.5 Ni 0.2 Mn 0.8 O 4 as the semiconducting electrocatalyst.