Both Fujifilm XP150 and Pentax Efina have 1/2.3-inch sized 14.0 MP resolution sensors so sensor size and resolution is not a differentiator between these two cameras.
Below you can see the XP150 and Efina sensor size comparison.
Sensor Size and Resolution Comparison image of Fujifilm XP150 and Pentax Efina Cameras
Fujifilm XP150 and Pentax Efina 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 Pentax Efina has 3% larger pixel area (2.04µm 2 vs 1.98µm 2 ) compared to Fujifilm XP150, it has larger pixel area to collect light hence potential to 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
Fujifilm XP150
or the
Pentax Efina ,
including hyperfocal distance.