Sub test()
Dim i As Long
Dim ii As Long
Set shis = Sheets("Исходный файл")
Set shdab = Sheets("Добавление")
Set shrez = Sheets("Результат")
shis.Columns(1).Copy shrez.Columns(1)
For i = 1 To shdab.Cells(Rows.Count, 1).End(xlUp).Row
   If shdab.Cells(i, 1) <> "" Then
    For ii = 1 To shis.Cells(Rows.Count, 1).End(xlUp).Row
         If shis.Cells(ii, 1) <> "" Then
            If shis.Cells(ii, 1) = shdab.Cells(i, 1) Then
            shis.Cells(ii, 1).Interior.ColorIndex = 4
            shdab.Cells(i, 1).Interior.ColorIndex = 4
          shrez.Rows(ii).Delete
            GoTo maska
            End If
         End If
    Next
     shrez.Cells(shrez.Cells(Rows.Count, 1).End(xlUp).Row + 1, 1) = shdab.Cells(i, 1)
   End If
maska:
Next
End Sub