LED lights and incandescent ~ energy-saving lamps in the end how the conversion of wattage
According to the light effect of 80 lumens / watt, then the LED should be 400/80 = 5W
If the 40W incandescent light flux is 400 lumens
The same 10W LED lights, some 800 lumens, some more than 900 lumens.
First of all you have to understand, LED lights and incandescent replacement is not simply measured by the number of W