Panasonic ZS40 has a 18.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CMOS sensor and features Venus Engine processor. On the other hand, Samsung EX2F has a 12.0MP 1/1.7-inch (7.44 x 5.58 mm ) sized BSI-CMOS sensor .
Panasonic ZS40's sensor provides 6MP more than Samsung EX2F'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 ZS40 and EX2F sensor size comparison.
![Panasonic ZS40 vs Samsung EX2F Sensor Size Comparison]()
Sensor Size and Resolution Comparison image of Panasonic ZS40 and Samsung EX2F Cameras
As seen above, Samsung EX2F has a 1.5x Larger sensor area than Panasonic ZS40. 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.