Select sub1.yarn_code, sum(sub3.rmqty) mqty, SUB5.CONS, sub3.rmqty*sub5.cons/100 net  from 

(select y.yarn_code, y.balance Opn from yarn y group by y.yarn_code, y.balance) sub1,
 
(select p.ppno ppno, p.subpp subpp, p.req_date ETD, p.fabric_code, sum(s.req_kgs) RmQTY, p.b_code
 from  program p, sub_program s 
 where s.jobno = p.jobno  
--  and req_date not between :dd and :dd1
  group by p.ppno, p.subpp, p.b_code, p.fabric_code, req_date) sub3,

 (select l.fabric_code fabric_code, sl.yarn_code yarn_code, sum(sl.cons) cons
 from link l, sub_link sl
 where sl.jobno= l.jobno
 group by l.fabric_code, sl.yarn_code, sl.cons) sub5

where sub3.fabric_code = sub5.fabric_code (+)
and sub5.yarn_code = sub1.yarn_code (+)
and sub1.yarn_code = 100001
group by sub1.yarn_code, sub3.rmqty , sub5.cons