결과내역만 있네요? 원본도 보여주세요.
 - 0 건의 자료도 존재하는지? (예 : 5/1 판매)
 - 입고나 판매가 하루 한건만 들어오는지? 여러건 가능한지?
 - d_day 의 자료형과 저장 형태는?
 - 결과표의 sales 는 어떤 항목?

WITH pad_st AS
(
SELECT '신발' product, '20170501' d_day, '판매' state, 0 q_qty FROM dual
UNION ALL SELECT '신발', '20170501', '입고',  82   FROM dual
UNION ALL SELECT '신발', '20170502', '판매',  29.5 FROM dual
UNION ALL SELECT '신발', '20170502', '입고', 122   FROM dual
UNION ALL SELECT '신발', '20170503', '판매', 147.5 FROM dual
UNION ALL SELECT '신발', '20170503', '입고',  79   FROM dual
UNION ALL SELECT '신발', '20170504', '판매', 147.5 FROM dual
UNION ALL SELECT '신발', '20170504', '입고', 116   FROM dual
UNION ALL SELECT '신발', '20170505', '판매',   0   FROM dual
UNION ALL SELECT '신발', '20170505', '입고', 139   FROM dual
UNION ALL SELECT '신발', '20170506', '판매', 147   FROM dual
UNION ALL SELECT '신발', '20170506', '입고', 125   FROM dual
UNION ALL SELECT '가방', '20170501', '판매',  50   FROM dual
UNION ALL SELECT '가방', '20170501', '입고',   0   FROM dual
UNION ALL SELECT '가방', '20170502', '판매',   0   FROM dual
UNION ALL SELECT '가방', '20170502', '입고',  50   FROM dual
UNION ALL SELECT '가방', '20170503', '판매',   0   FROM dual
UNION ALL SELECT '가방', '20170503', '입고', 100   FROM dual
UNION ALL SELECT '가방', '20170504', '판매', 200   FROM dual
UNION ALL SELECT '가방', '20170504', '입고',  50   FROM dual
UNION ALL SELECT '가방', '20170505', '판매',  30   FROM dual
UNION ALL SELECT '가방', '20170505', '입고',  20   FROM dual
UNION ALL SELECT '가방', '20170506', '판매',  30   FROM dual
UNION ALL SELECT '가방', '20170506', '입고', 100   FROM dual
)
SELECT *
  FROM (SELECT product
             , dd
             , 입고
             , 판매
             , SUM(입고) OVER(PARTITION BY product ORDER BY dd) 누적입고
             , SUM(판매) OVER(PARTITION BY product ORDER BY dd) 누적판매
             , ROUND(        SUM(판매) OVER(PARTITION BY product ORDER BY dd)
                    / NULLIF(SUM(입고) OVER(PARTITION BY product ORDER BY dd), 0)
                    * 100, 3) sales
          FROM (SELECT product
                     , state
                     , TO_NUMBER(SUBSTR(d_day, 7, 2)) dd
                     , q_qty
                  FROM pad_st
                 WHERE d_day LIKE :v_yyyymm || '%'
                )
         PIVOT (MIN(q_qty) FOR state IN ('판매' 판매, '입고' 입고))
        )
 UNPIVOT (v FOR state IN (판매, 입고, sales, 누적입고, 누적판매))
 PIVOT (MIN(v) FOR dd IN (1, 2, 3, 4, 5, 6))
 ORDER BY product, DECODE(state, '판매', 1, '입고', 2, 'SALES', 3, '누적입고', 4, '누적판매', 5)
;