Canon ELPH 300 HS has a
12.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor and features DIGIC 4 with iSAPS technology processor. On the other hand, Fujifilm S9400W has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CMOS sensor .
Below you can see the ELPH 300 HS and S9400W sensor size comparison.
Sensor Size and Resolution Comparison image of Canon ELPH 300 HS and Fujifilm S9400W Cameras
Canon ELPH 300 HS and Fujifilm S9400W have the same sensor sizes so they will provide same level of control over the depth of field when used with same focal length and aperture. On the other hand, since Canon ELPH 300 HS has 32% larger pixel area compared to Fujifilm S9400W, it has potential to collect more light on pixel level hence have less noise in low light / High ISO images.
Sensor size sets the circle of confusion, so it drives how much depth of field each
of these bodies gives you at a given aperture. You can calculate it exactly for the
Canon ELPH 300 HS
or the
Fujifilm S9400W ,
including hyperfocal distance.