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Difficulty in writing this formula field

In a child object, I have monthly revenue records. These records are exclusive to different operating companies. For a user, home operating company remains the same. For eg, a user whose home country is GBR has the following records.
IND - active
USA - active
GBR - Inactive.

I want to write a logic where if home country record is not active I want a checkbox to be false. When, home country is active I want to include other active countries. Below is my logic:
IF((FBO_Home_Operating_Company__c = text(OP_Company__c)) && (Current_Month_Active__c = TRUE),TRUE,FALSE) 


IF((FBO_Home_Operating_Company__c != text(OP_Company__c)) && (Current_Month_Active__c = TRUE), TRUE,FALSE)

It works when my home country is not active but it doesnot work when my home country is also active.
What am I doing wrong.
Please help me sorting out this issue.

IF((FBO_Home_Operating_Company__c = text(Op_Company__c)) && (Current_Month_Active__c = TRUE),TRUE,
IF((FBO_Home_Operating_Company__c != text(Op_Company__c)) && (Current_Month_Active__c = TRUE), FALSE,FALSE))

Try this let me know if it works.