The Centigrade (Celsius) and Fahrenheit scales give the same reading at -40 degrees. This can be derived from the conversion formula F = (9/5)C + 32. Setting F = C gives C = (9/5)C + 32, which solves to C = -40. -32F is 0C (freezing point of water), -273C is absolute zero, and -100F is about -73C.