SELECT stock.item_name,SUM(purchase.quantity) AS quantity1 ; FROM stock,purchase ; INTO CURSOR tmp1 ; WHERE stock.item_name=purchase.item_name ; GROUP by stock.item_name SELECT stock.item_name,SUM(sales.quantity) AS quantity2 ; FROM stock,sales ; INTO CURSOR tmp2 ; WHERE stock.item_name=sales.item_name; GROUP by stock.item_name; SELECT tmp1.*,tmp2.quantity2 ; FROM tmp1 FULL JOIN tmp2 ON tmp1.item_name=tmp2.item_name ; INTO CURSOR tmp3