Step 1: First we have to write polynomials in descending order.
$$ \begin{aligned} P(x) &= -5m+4 \\ Q(x) &= -5m+4 \\ \end{aligned} $$In this example we are multiplying two binomials so FOIL method can be used.
$$ \begin{aligned} \left( \color{blue}{ -5m+4}\right) \cdot \left( \color{orangered}{ -5m+4}\right) &= \underbrace{ \left( \color{blue}{-5m} \right) \cdot \left( \color{orangered}{-5m} \right) }_{\text{FIRST}} + \underbrace{ \left( \color{blue}{-5m} \right) \cdot \color{orangered}{4} }_{\text{OUTER}} + \underbrace{ \color{blue}{4} \cdot \left( \color{orangered}{-5m} \right) }_{\text{INNER}} + \underbrace{ \color{blue}{4} \cdot \color{orangered}{4} }_{\text{LAST}} = \\ &= 25m^2 + \left( -20m\right) + \left( -20m\right) + 16 = \\ &= 25m^2 + \left( -20m\right) + \left( -20m\right) + 16 = \\ &= 25m^2-40m+16; \end{aligned} $$