@@ -0,0 +1,118 @@
+import { GUIDE_MESSAGES } from '../constants/messages.js';
+import {
+  RESULT_BENEFIT_TITLES,
+  RESULT_ITEM_TITLES,
+} from '../constants/resultTitles.js';
+import { SEPARATORS } from '../constants/separators.js';
+import { UNITS } from '../constants/units.js';
+import { GIFT_MENUS } from '../constants/gifts.js';
+import { SIGNS } from '../constants/signs.js';
+import { BADGES } from '../constants/badges.js';
+
+export const generateResultStartMessageFormat = (visitDate) =>
+  `12${UNITS.MONTH} ${visitDate}${UNITS.DATE}에 ${GUIDE_MESSAGES.SHOW_RESULT}`;
+
+export const generateOrderedMenusFormat = (orderedMenus) => {
+  return `${RESULT_ITEM_TITLES.ORDERED_MENUS}${
+    SEPARATORS.LINE_BREAK_SEPARATOR
+  }${Object.entries(orderedMenus)
+    .map((orderedMenu) => {
+      const [orderedMenuName, orderedMenuCount] = orderedMenu;
+      return `${orderedMenuName} ${orderedMenuCount}${UNITS.COUNT}`;
+    })
+    .join(SEPARATORS.LINE_BREAK_SEPARATOR)}`;
+};
+
+export const generateNumberWithCommasFormat = (number) =>
+  number.toLocaleString();
+
+export const generateTotalOrderAmountFormat = (totalOrderAmount) => {
+  return `${RESULT_ITEM_TITLES.TOTAL_ORDER_AMOUNT}${
+    SEPARATORS.LINE_BREAK_SEPARATOR
+  }${generateNumberWithCommasFormat(totalOrderAmount)}${UNITS.WON}`;
+};
+
+export const generateGiftMenuFormat = (giftAmount) => {
+  return `${RESULT_ITEM_TITLES.GIFT_MENU}${SEPARATORS.LINE_BREAK_SEPARATOR}${
+    giftAmount
+      ? `${GIFT_MENUS.GIFT_MENU} 1${UNITS.COUNT}`
+      : GUIDE_MESSAGES.NOT_EXSIT_MATCHED_RESULT
+  }`;
+};
+
+export const generateDetailFormat = (benefitTitle, benefitAmount) => {
+  return benefitAmount
+    ? `${benefitTitle}: ${SIGNS.MINUS}${generateNumberWithCommasFormat(
+        benefitAmount
+      )}${UNITS.WON}`
+    : '';
+};
+
+export const generateDetailsFormat = ({ tbA, cddA, wddA, wedA, sdA, gA }) => {
+  const benefitDetailsTitle = `${RESULT_ITEM_TITLES.BENEFIT_DETAILS}${SEPARATORS.LINE_BREAK_SEPARATOR}`;
+  if (tbA === 0)
+    return `${benefitDetailsTitle}${GUIDE_MESSAGES.NOT_EXSIT_MATCHED_RESULT}`;
+  const benefitDetails = [];
+  benefitDetails.push(generateDetailFormat(RESULT_BENEFIT_TITLES.CDD, cddA));
+  benefitDetails.push(generateDetailFormat(RESULT_BENEFIT_TITLES.WDD, wddA));
+  benefitDetails.push(generateDetailFormat(RESULT_BENEFIT_TITLES.WED, wedA));
+  benefitDetails.push(generateDetailFormat(RESULT_BENEFIT_TITLES.SD, sdA));
+  benefitDetails.push(generateDetailFormat(RESULT_BENEFIT_TITLES.G, gA));
+  return `${benefitDetailsTitle}${benefitDetails
+    .filter((benefitDetail) => benefitDetail.length)
+    .join(SEPARATORS.LINE_BREAK_SEPARATOR)}`;
+};
+
+export const generateTotalBenefitAmountFormat = (totalBenefitAmount) => {
+  return `${RESULT_ITEM_TITLES.TOTAL_BENEFIT_AMOUNT}${
+    SEPARATORS.LINE_BREAK_SEPARATOR
+  }${
+    totalBenefitAmount
+      ? `${SIGNS.MINUS}${generateNumberWithCommasFormat(totalBenefitAmount)}`
+      : 0
+  }${UNITS.WON}`;
+};
+
+export const generatePaymentAmountFormat = (paymentAmount) => {
+  return `${RESULT_ITEM_TITLES.PAYMENT_AMOUNT}${
+    SEPARATORS.LINE_BREAK_SEPARATOR
+  }${generateNumberWithCommasFormat(paymentAmount)}${UNITS.WON}`;
+};
+
+export const generateEventBadgeFormat = (eventBadge) => {
+  return `${RESULT_ITEM_TITLES.EVENT_BADGE}${SEPARATORS.LINE_BREAK_SEPARATOR}${
+    eventBadge === BADGES.NOT_MATCHED_BADGE
+      ? GUIDE_MESSAGES.NOT_EXSIT_MATCHED_RESULT
+      : eventBadge
+  }`;
+};
+
+export const generateResultFormat = (params) => {
+  return [
+    generateResultStartMessageFormat(params.visitDate),
+    generateOrderedMenusFormat(params.orderedMenus),
+    generateTotalOrderAmountFormat(params.totalOrderAmount),
+    generateGiftMenuFormat(params.giftAmount),
+    generateDetailsFormat({
+      tbA: params.totalBenefitAmount,
+      ...params.benefitAmounts,
+    }),
+    generateTotalBenefitAmountFormat(params.totalBenefitAmount),
+    generatePaymentAmountFormat(params.paymentAmount),
+    generateEventBadgeFormat(params.eventBadge),
+  ].join(SEPARATORS.RESULT_ITEM_SEOARATOR);
+};
+
+export const formatter = {
+  generateResultStartMessageFormat,
+  generateOrderedMenusFormat,
+  generateNumberWithCommasFormat,
+  generateTotalOrderAmountFormat,
+  generateGiftMenuFormat,
+  generateDetailFormat,
+  generateDetailsFormat,
+  generateTotalBenefitAmountFormat,
+  generatePaymentAmountFormat,
+  generateEventBadgeFormat,
+  generateResultFormat,
+};

리뷰: 여기 삼항 연산자 의미 없는 것 같아서 없애도 되지 않을까요??
```
if(benefitAmount) 
return ``${benefitTitle}: ${SIGNS.MINUS}${generateNumberWithCommasFormat(
        benefitAmount
      )}${UNITS.WON}``
```

[코드컨벤션](https://github.com/ParkSB/javascript-style-guide#comparison--unneeded-ternary)