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It just happens that the conversion formula from Celsius to Fahrenheit (and vice versa) gives this result. Here is the conversion formula for -40 C to Fahrenheit:
-40 degrees Celsius is equal to -40 degrees Fahrenheit.
-40. This is the one temperature where Celsius and Fahrenheit are the same.
The point at which the Celsius and Fahrenheit scales meet is -40 degrees. -40 degrees Celsius is equal to -40 x 9 = -360 / 5 = -72 + 32 = -40 degrees Fahrenheit.
Minus 40.
40 degree Celsius = 104 degree Fahrenheit