Both Canon SX260 HS and Casio EX-100 have 12.0 MP resolution sensors but Canon SX260 HS's sensor is 1/2.3-inch (6.17 x 4.55 mm ) and Casio EX-100's sensor is 1/1.7-inch (7.44 x 5.58 mm ).
Since Casio EX-100's has a larger sensor area with the same resolution, this means that it also has a larger pixel area hence better light collecting capacity for a given aperture compared to Canon SX260 HS.
Below you can see the SX260 HS and EX-100 sensor size comparison.
As seen above, Casio EX-100 has a 1.5x Larger sensor area than Canon SX260 HS. Larger sensors give photographer more control on the depth of field and blurry background compared to smaller sensor when shot in same focal length and aperture.