The selected angles are at different corresponding positions. For θ, the opposite leg is 9 and the hypotenuse is 41.
sinθ=419.
For ϕ at E, the adjacent leg is EF, so
cosϕ=12327.
Reducing gives the same 9/41. In contrast, sinϕ and cosθ are 40/41, and the two tangents are 9/40 and 40/9.