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The starting point is that 0 Celsius equals 32 Fahrenheit. One degree Celsius is of higher value than one degree Fahrenheit. So, going less than zero on centigrade, the rate of decrease on Celsius is less than the rate of dgress of Fahrenheit until it comes the point of -40 degrees Celsius when both scales match together.

Mathematically,

F = C x 9/5 +32

Where F is degrees Fahrenheit and C degrees Celsius


Accordingly,

-40 degrees Celsius = 32 - 40 x 9/5 = -40 degrees Fahrenheit
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