An efficient way of synthesizing a three port non-isolated converter from a single-ended primary inductor converter (SEPIC) is proposed in this paper. The primary SEPIC converter is split into a source cell and a load cell. Two such source cells are integrated through direct current (DC) link capacitors with a common load cell to generate a three-port SEPIC converter. The derived converter features single-stage power conversion with reduced structural complexity and bidirectional power flow capability. For bidirectional power flow, it incorporates a battery along with an auxiliary photovoltaic source. Mathematical analyses were carried out to describe the operating principles and design considerations. Experiments were performed on an in-house-built prototype three-port unidirectional converter, and the results are presented to validate the feasibility of the designed converter.