Panasonic ZS99 has a
20.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor and features Venus Engine processor. On the other hand, Casio EX-Z400 has a
12.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor .
Panasonic ZS99's sensor provides 8MP more than Casio EX-Z400'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 ZS99 and EX-Z400 sensor size comparison.
Sensor Size and Resolution Comparison image of Panasonic ZS99 and Casio EX-Z400 Cameras
Panasonic ZS99 and Casio EX-Z400 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-Z400 has 68% larger pixel area (2.34µm 2 vs 1.39µm 2 ) compared to Panasonic ZS99, 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
Panasonic ZS99
or the
Casio EX-Z400 ,
including hyperfocal distance.