Sub Demo()
Sheet3.UsedRange.Offset(1).Clear
Application.ScreenUpdating = False
L& = 1
With Sheet1.Cells(1).CurrentRegion
For R& = 2 To .Rows.Count
If .Cells(R, 4).Value & .Cells(R, 5).Value <> Sheet2.Cells(R, 4).Value & Sheet2.Cells(R, 5).Value Then
L = L + 1
.Cells(R, 1).Resize(, 4).Copy Sheet3.Cells(L, 1)
.Cells(R, 5).Copy Sheet3.Cells(L, 7)
With Sheet3
Sheet2.Cells(R, 4).Copy .Cells(L, 5)
Sheet2.Cells(R, 5).Copy .Cells(L, 8)
.Cells(L, 6).Value = .Cells(L, 4).Value - .Cells(L, 5).Value
If .Cells(L, 8).Value <> .Cells(L, 7).Value Then .Cells(L, 8).Font.ColorIndex = 3
End With
End If
Next
End With
Application.Goto Sheet3.Cells(1), True
End Sub