Find out differential value of two sheets based on criteria match

[kapilkafle]

Sheet 1

ABC	40
DEF	25
GHI	35
XYZ	20

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</tbody>

Sheet 2

ABC	45
DEF	20
GHI	10
PQR	18
XYZ	40

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</tbody>

I want changes in value in 3rd sheet based on name criteria match of both sheet and additional name and value of sheet 2. Could you please solve my issue.