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 XP50 has a
14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CMOS sensor .
Below you can see the ELPH 300 HS and XP50 sensor size comparison.
Sensor Size and Resolution Comparison image of Canon ELPH 300 HS and Fujifilm XP50 Cameras
Canon ELPH 300 HS and Fujifilm XP50 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 18% larger pixel area compared to Fujifilm XP50, 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 XP50 ,
including hyperfocal distance.