Roll Skia from 1ff92f879815 to 040d9f55de00 (1 revision) (#189131)

https://skia.googlesource.com/skia.git/+log/1ff92f879815..040d9f55de00

2026-07-08 kjlubick@google.com [bazel] Resolve external path instead of
hardcoding it

If this roll has caused a breakage, revert this CL and stop the roller
using the controls here:
https://autoroll.skia.org/r/skia-flutter-autoroll
Please CC bensonluk@google.com,egdaniel@google.com,kjlubick@google.com
on the revert to ensure that a human
is aware of the problem.

To file a bug in Skia: https://bugs.chromium.org/p/skia/issues/entry
To file a bug in Flutter:
https://github.com/flutter/flutter/issues/new/choose

To report a problem with the AutoRoller itself, please file a bug:
https://issues.skia.org/issues/new?component=1389291&template=1850622

Documentation for the AutoRoller is here:
https://skia.googlesource.com/buildbot/+doc/main/autoroll/README.md
diff --git a/DEPS b/DEPS
index 45731e4..e2d15e6 100644
--- a/DEPS
+++ b/DEPS
@@ -16,7 +16,7 @@
   'skia_git': 'https://skia.googlesource.com',
   'llvm_git': 'https://llvm.googlesource.com',
   'dart_ai_rev': '9c96bfe5f091c9451eff5b59c9bffeb2e806b875',
-  'skia_revision': '1ff92f8798156dd20a19e9cf6f4418890fa2839a',
+  'skia_revision': '040d9f55de00b049d32c807b91690f72c4ee5620',
 
   # Do not download the Emscripten SDK by default.
   # This prevents us from downloading the Emscripten toolchain for builds