awk -F\| '
BEGIN           {print "<<Analysis Report >>\n\nSrc & tgt Count Validation"}

                {for (i=1; i<=NF; i++) TMP[i]=$i
                 if (getline < FN == 1) {SCNT++
                                         for (i=1; i<=NF; i++)
                                                {if (TMP[i] != $i) MMArr[++MMCNT]= $1 "\t" i "\t" TMP[i] "\t" $i}
                                        }
                }
END             {while (getline < FN == 1) SCNT++
                 printf "Source Count : %d\nTarget Count : %d\n\nField lebel Src & Tgt Mismatches\nNo of Mismatches : %d\n\n", SCNT, NR, MMCNT
                 printf "Mismatch Details :\nKey Column Value\tColumn Name\tSource Data\tTarget Data\n"
                 for (i=1; i<=MMCNT; i++) print MMArr[i]
                }
' FN="file1" file2
<<Analysis Report >>

Src & tgt Count Validation
Source Count : 8
Target Count : 4

Field lebel Src & Tgt Mismatches
No of Mismatches : 4

Mismatch Details :
Key Column Value    Column Name    Source Data    Target Data
000101    6    123455     123456
000102    8    24    23
000103    2    000004         3
000104    6    3401       3400