Hi,
The attached contains the following macro.
I know you said you'd prefer not to have a macro but to be honest it's far simpler than creating formulae to work out where there are differences and only list the differences.
If you don't want the macro then personally I'd just copy the O1:R1 formulae down sheet2 and to see the differences only just filter sheet2 for "Y" in column R
Add the afternoon data to Sheet2 A:N. If you're copying from a file you you might consider building that step into this macro.
Click the blue button to run the macro which will automatically add the formulae in columns O:R and populate sheet3 with the differences which will be columns P:Q
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