-- 결과 기준이면 'B'가 -2000 이 맞겠네요. 
WITH tbl AS (
	select 1 as vRow, 'A' as vCol1, '202306' as vCOl2, 5000 as vCol3 from Dual union all 
	select 2 as vRow, 'B' as vCol1, '202306' as vCOl2, -2000 as vCol3 from Dual union all 
	select 3 as vRow, 'C' as vCol1, '202306' as vCOl2, 50 as vCol3 from Dual 
)
SELECT  
	ROW_NUMBER() over(ORDER BY A.vRow, B.vRow) AS colRow
	, CASE WHEN A.vRow IN (1) THEN B.vCol1
		WHEN ROW_NUMBER() over(ORDER BY A.vRow, B.vRow) = 4 THEN 'A+B'
		WHEN ROW_NUMBER() over(ORDER BY A.vRow, B.vRow) = 5 THEN '(A+B)/A'
		WHEN ROW_NUMBER() over(ORDER BY A.vRow, B.vRow) = 6 THEN 'C/A'
		END col1
	, B.vCOl2 col2
	, CASE WHEN A.vRow IN (1) THEN TO_CHAR(B.vCol3)
		WHEN ROW_NUMBER() over(ORDER BY A.vRow, B.vRow) = 4 THEN TO_CHAR(B.vCol3 + A.vCol3)
		WHEN ROW_NUMBER() over(ORDER BY A.vRow, B.vRow) = 5 THEN TO_CHAR((B.vCol3 + lag(B.vCol3) over(ORDER BY A.vRow, B.vRow))/lag(B.vCol3) over(ORDER BY A.vRow, B.vRow)*100)||'%'
		WHEN ROW_NUMBER() over(ORDER BY A.vRow, B.vRow) = 6 THEN TO_CHAR((A.vCol3 / B.vCol3)*100)||'%'
		END Col3
FROM tbl A, tbl B 
WHERE A.vRow IN (1) OR ( A.vCol1 = 'B' AND B.vCol1 IN ('A', 'B') ) OR (A.vCol1 = 'C' AND B.vCol1  = 'A') 

각 월마다 A,B,C는 반드시 존재한다는 가정하에...

WITH LST AS (
  SELECT 1 RN, 'A' COL1, '202306' COL2, 5000 COL3 FROM DUAL UNION ALL
  SELECT 2 RN, 'B' COL1, '202306' COL2, 2000 COL3 FROM DUAL UNION ALL
  SELECT 3 RN, 'C' COL1, '202306' COL2, 50 COL3 FROM DUAL UNION ALL
  SELECT 1 RN, 'A' COL1, '202307' COL2, 1000 COL3 FROM DUAL UNION ALL
  SELECT 2 RN, 'B' COL1, '202307' COL2, 2000 COL3 FROM DUAL UNION ALL
  SELECT 3 RN, 'C' COL1, '202307' COL2, 50 COL3 FROM DUAL
), SUM_AB AS (
  SELECT COL2, SUM(COL3) AS SUM_AB
  FROM LST
  WHERE COL1 IN ('A', 'B')
  GROUP BY COL2
), A_DATA AS (
  SELECT COL2, COL3
  FROM LST
  WHERE COL1 = 'A'
), C_DATA AS (
  SELECT COL2, COL3
  FROM LST
  WHERE COL1 = 'C'
)
SELECT * FROM LST
UNION ALL
SELECT
  4 RN,
  'A+B' COL1,
  LST.COL2,
  SUM_AB.SUM_AB AS COL3
FROM LST
JOIN SUM_AB ON LST.COL2 = SUM_AB.COL2
WHERE LST.COL1 = 'A'
UNION ALL
SELECT
  5 RN,
  '(A+B)/A' COL1,
  LST.COL2,
  CASE
    WHEN A_DATA.COL3 = 0 THEN NULL
    ELSE SUM_AB.SUM_AB / A_DATA.COL3
  END COL3
FROM LST
JOIN SUM_AB ON LST.COL2 = SUM_AB.COL2
JOIN A_DATA ON LST.COL2 = A_DATA.COL2
WHERE LST.COL1 = 'A'
UNION ALL
SELECT
  6 RN,
  'C/A' COL1,
  LST.COL2,
  CASE
    WHEN A_DATA.COL3 = 0 THEN NULL
    ELSE C_DATA.COL3 / A_DATA.COL3
  END COL3
FROM LST
JOIN A_DATA ON LST.COL2 = A_DATA.COL2
JOIN C_DATA ON LST.COL2 = C_DATA.COL2
WHERE LST.COL1 = 'A'
ORDER BY COL2, RN;

WITH t AS
(
SELECT 'A' gb, '202306' ym, 5000 v FROM dual
UNION ALL SELECT 'B', '202306', 2000 FROM dual
UNION ALL SELECT 'C', '202306',   50 FROM dual
)
SELECT ROW_NUMBER() OVER(PARTITION BY ym
       ORDER BY DECODE(gb, 'A-B', 'D', '(A-B)/A', 'E', 'C/A', 'F', gb)) rn
     , a.*
  FROM (SELECT ym
             , a   || '' a
             , b   || '' b
             , c   || '' c
             , a-b || '' "A-B"
             , ROUND((a - b) / a * 100, 2) || '%' "(A-B)/A"
             , ROUND(   c    / a * 100, 2) || '%' "C/A"
          FROM (SELECT *
                  FROM t
                 PIVOT (MIN(v) FOR gb IN ('A' a, 'B' b, 'C' c))
                )
        )
 UNPIVOT (v FOR gb IN (a, b, c, "A-B", "(A-B)/A", "C/A")) a
;

WITH t AS
(
SELECT 'A' gb, '202306' ym, 5000 v FROM dual
UNION ALL SELECT 'B', '202306', 2000 FROM dual
UNION ALL SELECT 'C', '202306',   50 FROM dual
)
SELECT ROW_NUMBER() OVER(PARTITION BY ym
       ORDER BY DECODE(gb, 'A-B', 'D', '(A-B)/A', 'E', 'C/A', 'F', gb)) rn
     , a.*
  FROM (SELECT *
          FROM t
         MODEL
         PARTITION BY (ym)
         DIMENSION BY (CAST(gb AS VARCHAR2(10)) gb)
         MEASURES (CAST(v AS VARCHAR2(10)) v)
         RULES ( v['A-B'] = v['A'] - v['B']
               , v['(A-B)/A'] = ROUND((v['A'] - v['B']) / v['A'] * 100, 2) || '%'
               , v['C/A']     = ROUND( v['c']           / v['A'] * 100, 2) || '%'
               )
        ) a
;