file1.txt

barra_id,cusip,tickers

CAN1234,00234q,ABH.C

CAN3245,0129ab,BCHD

CAN342a,02032a,ABB

[download]
file2.txt

bb_id,cusip,tickers

001E32,0129ab,BCHD

0023R2,00234q,ABH.C

023ER1,02032a,ABB

[download]
file3.txt

tsx_id,cusip,tickers

91237q,02032a,ABB

92023w,00234q,ABH.C

A12311,0129ab,BCHD

[download]
I want to compare all three files with respect to "cusip" and print tickers which compares "cusip", below is the example output, 
output.txt

cusip,file1_tickers,file2_tickers,file3_tickers

0129ab,BCHD,BCHD,BCHD

00234q,ABH.C,ABH.C,ABH.C

[download]

In reply to compare:file records by roc

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