SELECT MIN(DECODE(x, 2, z)) "2단"
     , MIN(DECODE(x, 3, z)) "3단"
     , MIN(DECODE(x, 4, z)) "4단"
     , MIN(DECODE(x, 5, z)) "5단"
     , MIN(DECODE(x, 6, z)) "6단"
     , MIN(DECODE(x, 7, z)) "7단"
     , MIN(DECODE(x, 8, z)) "8단"
     , MIN(DECODE(x, 9, z)) "9단"
  FROM (SELECT x
             , y
             , x ||' * '|| y ||' = '|| (x * y) z
          FROM (SELECT LEVEL+1 x FROM dual CONNECT BY LEVEL <= 8) a
             , (SELECT LEVEL   y FROM dual CONNECT BY LEVEL <= 9) b
        )
 GROUP BY y
 ORDER BY y
;

WITH a1 AS
(
SELECT 'A' id FROM dual
UNION ALL SELECT 'G' FROM dual
)
, b2 AS
(
SELECT 'A' id FROM dual
UNION ALL SELECT 'B' FROM dual
)
, c3 AS
(
SELECT 'A' id FROM dual
UNION ALL SELECT 'B' FROM dual
UNION ALL SELECT 'C' FROM dual
)
, d4 AS
(
SELECT 'A' id FROM dual
UNION ALL SELECT 'B' FROM dual
UNION ALL SELECT 'C' FROM dual
UNION ALL SELECT 'D' FROM dual
)
, e5 AS
(
SELECT 'A' id FROM dual
UNION ALL SELECT 'B' FROM dual
UNION ALL SELECT 'C' FROM dual
UNION ALL SELECT 'D' FROM dual
UNION ALL SELECT 'E' FROM dual
)
, f6 AS
(
SELECT 'A' id FROM dual
UNION ALL SELECT 'B' FROM dual
UNION ALL SELECT 'C' FROM dual
UNION ALL SELECT 'D' FROM dual
UNION ALL SELECT 'E' FROM dual
UNION ALL SELECT 'F' FROM dual
)
SELECT gb
     , MIN(DECODE(id, 'A', '#', '*')) a
     , MIN(DECODE(id, 'B', '#', '*')) b
     , MIN(DECODE(id, 'C', '#', '*')) c
     , MIN(DECODE(id, 'D', '#', '*')) d
     , MIN(DECODE(id, 'E', '#', '*')) e
     , MIN(DECODE(id, 'F', '#', '*')) f
  FROM (SELECT 'A1' gb, id FROM a1
        UNION ALL SELECT 'B2', id FROM b2
        UNION ALL SELECT 'C3', id FROM c3
        UNION ALL SELECT 'D4', id FROM d4
        UNION ALL SELECT 'E5', id FROM e5
        UNION ALL SELECT 'F6', id FROM f6
        )
 GROUP BY gb
 ORDER BY gb
;