Find out differential value of two sheets based on criteria match

[kapilkafle]

Sheet 1

[TABLE="width: 500"]
<tbody>[TR]
[TD]ABC[/TD]
[TD]40[/TD]
[/TR]
[TR]
[TD]DEF[/TD]
[TD]25[/TD]
[/TR]
[TR]
[TD]GHI[/TD]
[TD]35[/TD]
[/TR]
[TR]
[TD]XYZ[/TD]
[TD]20[/TD]
[/TR]
</tbody>[/TABLE]

Sheet 2

[TABLE="width: 500"]
<tbody>[TR]
[TD]ABC[/TD]
[TD]45[/TD]
[/TR]
[TR]
[TD]DEF[/TD]
[TD]20[/TD]
[/TR]
[TR]
[TD]GHI[/TD]
[TD]10[/TD]
[/TR]
[TR]
[TD]PQR[/TD]
[TD]18[/TD]
[/TR]
[TR]
[TD]XYZ[/TD]
[TD]40[/TD]
[/TR]
</tbody>[/TABLE]

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.