Casio EX-ZR15 has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CMOS sensor and features Exilim Engine 5.0 processor. On the other hand, Panasonic ZS40 has a
18.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CMOS sensor and features Venus Engine processor.
Below you can see the EX-ZR15 and ZS40 sensor size comparison.
Sensor Size and Resolution Comparison image of Casio EX-ZR15 and Panasonic ZS40 Cameras
Casio EX-ZR15 and Panasonic ZS40 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.
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
Casio EX-ZR15
or the
Panasonic ZS40 ,
including hyperfocal distance.