WITH t AS
(
SELECT 'A' grp, 'AA00' cd, '매출합계' nm, 0 gb, 0 amt FROM dual
UNION ALL SELECT 'A', 'AA01', '과자류'  , 1, 1000 FROM dual
UNION ALL SELECT 'A', 'AA02', '과일류'  , 1, 2000 FROM dual
UNION ALL SELECT 'A', 'AA03', '음료류'  , 1, 1000 FROM dual
UNION ALL SELECT 'B', 'BB00', '매출원가', 0,    0 FROM dual
UNION ALL SELECT 'B', 'BB01', '과자류'  , 1,  500 FROM dual
UNION ALL SELECT 'B', 'BB02', '과일류'  , 1, 1000 FROM dual
UNION ALL SELECT 'B', 'BB03', '음료류'  , 1,  500 FROM dual
UNION ALL SELECT 'C', 'CC00', '기타1'   , 1,  100 FROM dual
UNION ALL SELECT 'D', 'DD00', '기타2'   , 1,  200 FROM dual
)
SELECT grp
     , cd
     , NVL(nm, '이익금액') nm
     , CASE WHEN gb = 0 THEN SUM(SUM(amt)) OVER(PARTITION BY grp)
            WHEN GROUPING(grp) = 0 THEN SUM(amt)
            ELSE SUM(DECODE(grp, 'A', amt, 'B', -amt))
        END amt
  FROM t
 GROUP BY CASE WHEN grp IN ('A', 'B') THEN 1 ELSE 2 END
     , ROLLUP((grp, cd, nm, gb))
HAVING CASE WHEN grp IN ('A', 'B') THEN 1 ELSE 2 END = 1
    OR GROUPING(grp) = 0
 ORDER BY CASE WHEN grp IN ('A', 'B') THEN 1 ELSE 2 END, grp, cd
;