Please suggest - How to negotiate

I have received two job offers:

Company A: Startup and Pre-IPO

40 Lakh CTC 2 Lakh Joining Bonus 1.5 Lakh relocation Bonus 30,000 Stock Units for 4 years (25% vesting each year), with a predicted value of $4 per unit. So total = $4 * 30,000 units = $120,000 over 4 years

Company B: FAANG level Company and Public

36 Lakh CTC 3 Lakh Joining Bonus 1 Lakh relocation Bonus RSUs worth $52000 over 4 years (vesting: 40%, 30%, 20%,10%)

Both companies are good, but I am leaning towards the second offer. I would like to negotiate with company B with either a higher base salary or more RSUs but the Company A ESOP has no immediate value. Could you help me evaluate which offer is better and advise on how to approach this negotiation with company B?