select profit,title from ( select c.*,case when fe =0 then 0 else kfp/fe end dw from ( select b.*,case when ystotal>total then total else ystotal end as kfp from ( select a.* ,bqy + wfy as ystotal , bqy+ bqw + wfy + wfw as total from ( select sum(bqy)bqy , sum(bqw)bqw ,sum(wfy)wfy , sum(wfw) wfw ,sum(fe) fe from( select sum (decode(fkmh,'410301',ye,0)) bqy, sum (decode(fkmh,'410302',ye,0)) bqw, sum (decode(fkmh,'41040201',ye,0)) wfy, sum (decode(fkmh,'41040202',ye,0)) wfw, sum (decode(fkmh,'400101',ye,0)) fe from ( select t.ye ,t.fkmh from ( select fc.fjd,fc.fywdate, fc.fkmh, sum(fc.FBBal) + lb.FBStartBal as ye from A2015027FCWVCH fc left join A2015027LBALANCE lb on fc.fterm = lb.fmonth and lb.facctcode = fc.fkmh group by fc.fkmh, fc.fywdate, lb.FBStartBal,fc.fywdate,fc.fjd ) t where t.fjd = 'D' and t.fkmh in( '410301','410302','41040201','41040202','400101') and t.fywdate = date '2015-12-31' ) group by fkmh ) )a ) b) c ) unpivot ( profit for title in (wfy, wfw, bqy, bqw,ystotal ,total ,kfp ,fe ,dw) )