SELECT TO_CHAR(P.INVOICE_DATE,'MMYYYY'),
TO_CHAR(P.INVOICE_DATE,'MONTH-YYYY') AS MONTH_YEAR, ROUND(SUM(NVL(COST_AMOUNT_SUM,0)),3) AS COST_AMOUNT_SUM,
ROUND(SUM(NVL(SALE_AMOUNT,0)),3) AS SALE_AMOUNT_SUM, ROUND(SUM(NVL(ITEM_PROFIT,0)),3) AS PROFIT_SUM,
(SELECT (SUM(NVL(E.AMOUNT,0))) FROM INV.DAILY_EXPENSE_VIEW E WHERE TO_CHAR(E.EXPN_DATE,'MMYYYY') = TO_CHAR(P.INVOICE_DATE,'MMYYYY')
GROUP BY TO_CHAR(E.EXPN_DATE,'MMYYYY')
)AS EXPENSE_SUM_AMOUNT
FROM INV.ITEM_WISE_PROFIT P
WHERE TO_CHAR(P.INVOICE_DATE,'YYYY') = '2017'
GROUP BY TO_CHAR(P.INVOICE_DATE,'MONTH-YYYY'), TO_CHAR(P.INVOICE_DATE,'MM'), TO_CHAR(P.INVOICE_DATE,'MMYYYY')
ORDER BY TO_CHAR(P.INVOICE_DATE,'MM');