The same calculation can be used for any tire. Multiply the tire width (245) by the profile (.40) to get the mm height.
EX. 245 x .40 = 98 mm, 265 x .35 = 92.75 mm
The answer is yes, you would lose height going from a 245/40 to a 265/35
The offset doesn't matter since you are calculating the width/height of the wheel/tire combo. The offset comes into play whenever you start thinking about how you want them to fit under your fenders and potentially clear BBKs.
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