There is a difference in screen size (40 Inch (102 cm) vs 43 Inch (109.22 cm)), and a larger screen generally provides a more immersive viewing experience. Both TVs provide standard built-in audio performance suitable for regular usage, though external speakers can enhance the experience. Both TVs come with smart platforms that support popular streaming apps and voice control features. In general, both TVs cater to modern entertainment needs, including streaming, gaming, and everyday viewing. Both TVs offer adequate brightness levels suitable for most indoor lighting conditions. Samsung EB40D and Lloyd 43PS850E differ in resolution (1366 x 768 vs 4K 3840 x 2160), which can affect overall clarity and sharpness of the display. Samsung EB40D and Lloyd 43PS850E offer different motion rates (50 Hz vs 60 Hz), which can impact smoothness during fast-moving scenes like sports and gaming. Samsung EB40D and Lloyd 43PS850E are two competitive smart TVs offering a mix of display performance, smart features, and overall value for different types of users.

Verdict: Both models offer good value, and the better option depends on your specific requirements and viewing preferences.