Compare and find differences

DATA (2).zip (43.5 KB)
i want to compare the 2 excel file data and find the differences. What i mean by differences is 1 file is anual data and another file is quarterly data, the same person from both files have other columns with different data from anual file compared to quarterly file. that is the difference i want to find and place it to another variable.

now the column names are the same but the rows do not match in the 2 excel files. There are some data which are different that is what i want to find and place it in another variable.

it would be great if any of you can send me the entire file solution.

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