Nikon L24 has a
14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features Expeed C2 processor. On the other hand, Casio EX-FC100 has a
9.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CMOS sensor .
Nikon L24's sensor provides 5MP more than Casio EX-FC100's sensor, which gives a significant advantage in real life. You can print your images larger or crop more freely.
On the other hand, please keep in mind that Max sensor resolution is not the only determinant of resolving power. Factors such as the optical elements, low pass filter, pixel size and sensor technology also affects the final resolution of the captured image.
Below you can see the L24 and EX-FC100 sensor size comparison.
Sensor Size and Resolution Comparison image of Nikon L24 and Casio EX-FC100 Cameras
Nikon L24 and Casio EX-FC100 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 Casio EX-FC100 has 55% larger pixel area (3.13µm 2 vs 2.01µm 2 ) compared to Nikon L24, 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
Nikon L24
or the
Casio EX-FC100 ,
including hyperfocal distance.