import pandas as pd

file={}
file['home_sheet'] = {'code':['A01-03','A01-00','A01-03','A02-03'],
                    'sale':[100,200,400,500],
                    'dr_exp':[50,120,220,250]
                    }

file['ex_sheet']= {'code':['A01-02','A01-01','A02-03','A01-03','A01-02'],
                    'sale':[100,200,400,500,400],
                    'ex_exp':[50,120,220,250,300]
                    }

hm=pd.DataFrame(file['home_sheet'])
ex=pd.DataFrame(file['ex_sheet'])

hm['margin'] = hm['sale']-hm['dr_exp']
ex['margin'] = ex['sale']-ex['ex_exp']

rpt = pd.merge(hm,ex, how='outer')

d = rpt.groupby('code')
print(d.agg(['sum','mean']))

less_ex = rpt[rpt['dr_exp'].notna()]
less_hm = rpt[rpt['sale'].notna()]
print('----less ex----')
print(less_ex)
print('----less hm----')
print(less_hm)