Oracle 18c

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CREATE TABLE TEST01(A VARCHAR2(10),B VARCHAR2(40),C VARCHAR2(40),QTY number(10));
INSERT INTO TEST01(A,B,C,QTY) VALUES('A1','B1','C1',10);
1 rows affected

INSERT INTO TEST01(A,B,C,QTY) VALUES('A1','B1','C1',30);
1 rows affected

INSERT INTO TEST01(A,B,C,QTY) VALUES('A1','B2','C1',20);
1 rows affected

INSERT INTO TEST01(A,B,C,QTY) VALUES('A1','B2','C2',15);
1 rows affected

INSERT INTO TEST01(A,B,C,QTY) VALUES('A1','B3','C1',10);
1 rows affected

INSERT INTO TEST01(A,B,C,QTY) VALUES('A1','B3','C4',5);
1 rows affected

INSERT INTO TEST01(A,B,C,QTY) VALUES('A2','B2','C1',40);
1 rows affected

INSERT INTO TEST01(A,B,C,QTY) VALUES('A2','B3','C1',10);
1 rows affected

INSERT INTO TEST01(A,B,C,QTY) VALUES('A2','B3','C4',5);
1 rows affected

SELECT *
FROM TEST01 ;


A
B
C
QTY


A1
B1
C1
10

A1
B1
C1
30

A1
B2
C1
20

A1
B2
C2
15

A1
B3
C1
10

A1
B3
C4
5

A2
B2
C1
40

A2
B3
C1
10

A2
B3
C4
5


SELECT 
CASE WHEN AORDER=1 THEN A ELSE '' END AS A,
CASE WHEN BORDER=1 THEN B ELSE '' END AS B,C,QTY1 AS QTY,
A AS ATEMP,AORDER,
B AS BTEMP,BORDER
FROM (
SELECT A,B,C,SUM(QTY) AS QTY1,
ROW_NUMBER() OVER(PARTITION BY A ORDER BY A,B) AS AORDER,
ROW_NUMBER() OVER(PARTITION BY A,B ORDER BY A,B,C) AS BORDER
FROM TEST01 
WHERE 1=1
GROUP BY A,B,C
) "TEMP1"
WHERE 1=1
--
UNION
SELECT A,'' AS B,'' AS C,SUM(QTY) AS QTY1,
A AS ATEMP,COUNT(1)+1 AORDER,
'' AS BTEMP,
0 AS BORDER
FROM TEST01 
WHERE 1=1
GROUP BY A
ORDER BY ATEMP,AORDER,BTEMP,BORDER,C


A
B
C
QTY
ATEMP
AORDER
BTEMP
BORDER


A1
B1
C1
40
A1
1
B1
1

null
B2
C1
20
A1
2
B2
1

null
null
C2
15
A1
3
B2
2

null
B3
C1
10
A1
4
B3
1

null
null
C4
5
A1
5
B3
2

A1
null
null
90
A1
7
null
0

A2
B2
C1
40
A2
1
B2
1

null
B3
C1
10
A2
2
B3
1

null
null
C4
5
A2
3
B3
2

A2
null
null
55
A2
4
null
0

A	B	C	QTY
A1	B1	C1	10
A1	B1	C1	30
A1	B2	C1	20
A1	B2	C2	15
A1	B3	C1	10
A1	B3	C4	5
A2	B2	C1	40
A2	B3	C1	10
A2	B3	C4	5

A	B	C	QTY	ATEMP	AORDER	BTEMP	BORDER
A1	B1	C1	40	A1	1	B1	1
null	B2	C1	20	A1	2	B2	1
null	null	C2	15	A1	3	B2	2
null	B3	C1	10	A1	4	B3	1
null	null	C4	5	A1	5	B3	2
A1	null	null	90	A1	7	null	0
A2	B2	C1	40	A2	1	B2	1
null	B3	C1	10	A2	2	B3	1
null	null	C4	5	A2	3	B3	2
A2	null	null	55	A2	4	null	0

A	B	C	QTY
A1	B1	C1	10
A1	B1	C1	30
A1	B2	C1	20
A1	B2	C2	15
A1	B3	C1	10
A1	B3	C4	5
A2	B2	C1	40
A2	B3	C1	10
A2	B3	C4	5

A	B	C	QTY
A1	B1	C1	10
A1	B1	C1	30
A1	B2	C1	20
A1	B2	C2	15
A1	B3	C1	10
A1	B3	C4	5
A2	B2	C1	40
A2	B3	C1	10
A2	B3	C4	5