import pandas as pd
df1 = pd.DataFrame({'id': [24, 75, 32, 89]})
df2 = pd.DataFrame({'id': [4, 87, 145, 99, 146],
'lst': [[24, 56, 78], [24, 32, 89, 54, 127], [67], [78, 89, 34], [12, 45]]})
f1 = set(df1['id'])
df22 = df2.set_index('id')
for ident in df22.index:
f2 = set(df22['lst'][ident])
result = list(f1&f2)
if len(result):
print(ident, list(result))