Excel Question - Consolidating P&Ls

Not sure if this is the right place, but I have a question about the best way of adding and consolidating P&Ls.

I work in LMM PE and as a result, the P&Ls of the companies we look at most of the time do not line up.

What is the best way of consolidating monthly P&Ls that have some line items that match up and others that don't, i.e. some years have new line items and are missing line items from previous years

I have just been doing a = function to see if its true or false if they match and if they don't i'll just insert a new row for the missing line item, but it has been a very manual process

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