Ok.. Now I got your requirement.

Try below shell script..

#! /bin/ksh
#set -vx
INFILE1=$1
INFILE2=$2
OUTFILE=/tmp/outfil.dat
cat $INFILE1 | while read line
do
cat $INFILE2 | while read line1
do
echo $line
wrd=`echo $line1 | cut -c1-24`
if [ $line = $wrd ]; then
echo $line1 >> $OUTFILE
fi
done
done

======================================================
$cat f1.dat
QWERTYUI098765432112345
QWIUYTUI098765432112345
CDXRTYUI098765432112345

$cat f2.dat
QWERTYUI098765432112345 abc@soft.com 2007-09-260012275.80 0000924 00245.00 2007-
10-25ASDFRESS,POIU S 000000000000015.52 000000000000000.00 CBB00010000000906
QWERTYUI098765432112345 abc@soft.com 2007-09-260012275.80 0000924 00245.00 2007-
10-25ASDFRESS,POIU S 000000000000015.52 000000000000000.00 CBB00010000000906
QWERTYUI098765432112345 abc@soft.com 2007-09-260012275.80 0000924 00245.00 2007-
10-25ASDFRESS,POIU S 000000000000015.52 000000000000000.00 CBB00010000000906
AAQAAAAAAAAAAAAAAAAAAAA abc@soft.com 2007-09-260012275.80 0000924 00245.00 2007-
10-25ASDFRESS,POIU S 000000000000015.52 000000000000000.00 CBB00010000000906
$

$comp.ksh f1.dat f2.dat

$view /tmp/outfil.dat
QWERTYUI098765432112345 abc@soft.com 2007-09-260012275.80 0000924 00245.00 2007-
10-25ASDFRESS,POIU S 000000000000015.52 000000000000000.00 CBB00010000000906
QWERTYUI098765432112345 abc@soft.com 2007-09-260012275.80 0000924 00245.00 2007-
10-25ASDFRESS,POIU S 000000000000015.52 000000000000000.00 CBB00010000000906
QWERTYUI098765432112345 abc@soft.com 2007-09-260012275.80 0000924 00245.00 2007-
10-25ASDFRESS,POIU S 000000000000015.52 000000000000000.00 CBB00010000000906

Hope this solves your problem