Array structures based on the sum and difference co-arrays provide more degrees of freedom (DOF). However, since the growth of DOF is limited by a single case of sum and difference co-arrays, the paper aims to design a sparse linear array (SLA) with higher DOF via exploring different cases of second-order cumulants. We present a mathematical framework based on second-order cumulant to devise a second-order extended co-array (SO-ECA) and define the redundancy of SO-ECA. Based on SO-ECA, a novel array is proposed, namely low redundancy sum and difference array (LR-SDA), which can provide closed-form expressions for the sensor positions and enhance DOF in order to resolve more signal sources in the direction of arrival (DOA) estimation of non-circular (NC) signals. For LR-SDA, the maximum DOF under the given number of total physical sensors can be derived and the SO-ECA of LR-SDA is hole-free. Further, the corresponding necessary and sufficient conditions of signal reconstruction for LR-SDA are derived. Additionally, the redundancy and weight function of LR-SDA are defined, and the lower band of the redundancy for LR-SDA is derived. The proposed LR-SDA achieves higher DOF and lower redundancy than those of existing DCAs designed based on sum and difference co-arrays. Numerical simulations are conducted to verify the superiority of LR-SDA on DOA estimation performance and enhanced DOF over other existing DCAs.