Calculation based on 2 fact tables (plan/actual comparison)

Question

I have to link TWO tables (Planning vs Executed) that have: date, shift, SKU and Quantity to calculate the match between planned and executed (in %).
In other words, I need to create a comparison of two tables using 3 fields as reference (Date, Shift, SKU) and the comparison will use Programmed vs Executed production.

The tables I have are like these:

Planning Table

DateProg	Shift	SKU	QtyProg
2022/12/01	1	ABC	12
2022/12/01	2	ABC	24
2022/12/01	1	JKL	35
2022/12/01	2	JKL	20
2022/12/02	1	ABC	15
2022/12/02	2	ABC	15
2022/12/02	1	JKL	33
2022/12/02	2	JKL	22

Production Table

DateProduction	Shift	SKU
2022/12/01	1	ABC
2022/12/01	1	ABC
2022/12/01	1	JKL
2022/12/01	1	JKL
2022/12/01	2	JKL
2022/12/01	2	JKL
2022/12/01	2	JKL
2022/12/01	2	ABC
2022/12/01	2	ABC
2022/12/01	2	JKL
2022/12/02	1	JKL
2022/12/02	1	JKL
2022/12/02	1	JKL
2022/12/02	2	ABC
2022/12/02	2	JKL
2022/12/02	2	JKL

For this sample data, my end result must be like this

DateProg	SHIFT	SKU	QtyProg	QtyExecuted	%Adherency
2022/12/01	1	ABC	12	2	=2/12
2022/12/01	2	ABC	24	2	=2/24
2022/12/01	1	JKL	35	4	=4/35
2022/12/01	2	JKL	20	2	=2/20
2022/12/02	1	ABC	15	0	=0
2022/12/02	2	ABC	15	1	=1/15
2022/12/02	1	JKL	33	3	=3/33
2022/12/02	2	JKL	22	2	=2/22

I think it will take some steps to solve the complete problem.
But I will appreciate any help.

I tried to use DAX in a number of different ways. And up to now, none of a good result.

Answer 1

1. I understand that every row in the Production Table stands for 1 Qty executed, so add a column

QtyExecuted  = 1

2. Add a Key column to the Production Table

Key = 'Production Table'[DateProduction] & 'Production Table'[SKU] & 'Production Table'[Shift]

3. Add a similar Key column to the Planning Table

Key = 'Planning Table'[DateProg] & 'Planning Table'[SKU] & 'Planning Table'[Shift]

4. Create a one-to-many relationship between 'Planning Table'[Key] and 'Production Table'[Key]
5. Add QtyExecuted to the Planning Table

QtyExecuted = SUMX(RELATEDTABLE('Production Table'), 'Production Table'[QtyExecuted])

6. Add %Adherency to the Planning Table

% Adherency = DIVIDE('Planning Table'[QtyExecuted], 'Planning Table'[QtyProg])

The resulting table should look like this:

Note that your expected data is wrong with regards to the JKL production on 2022/12/01.