Macro for looking for new rows in import files and then adding them in master sheet

Spreadsheet attached.


Hello. I have to update financial statements every month. I usually use vlookup to import the date. Unfortunately, line items are occassionally added and deleted (I want to keep the added but I do NOT want to delete anything that has been deleted) so my main tab doesn't have all the line items. I have two questions.

1) Ideally what I would like to get to is a macro that compares the list for each month and ADDS a row for the new items. For example in February, Sales 7 is added after Sales 3. I would like the previous row to be the reference point for where the new item is added.