windows – How to find difference of cells with respect to first cell, where first cells are different on two excels?

How to find difference of cells with respect to first cell, where first cells are different on two excels?

Table1

Table1

Table2

Table2

Table3

enter image description here

Below are the 2 excel sheets (table1 & table2) and I want to create a new sheet like below table3.

Table3 needs to only contain common value from table1 and table2 and needs result as given.