select subject_name,
       to_number(subject_index) subject_index,
       case
         when data1 like '%年%' then
          data1
         else
          to_char(round(nvl(data1,0), 2), '999999990.99')
       end as data1,
       case
         when data2 like '%年%' then
          data2
         else
          to_char(round(nvl(data2,0), 2), '999999990.99')
       end as data2,
       case
         when data3 like '%年%' then
          data3
         else
          to_char(round(nvl(data3,0), 2), '999999990.99')
       end as data3
  from (select tabs.fina_sub_id fina_sub_id,
               fs.subject_name subject_name,
               fs.subject_code,
               fs.subject_index,
               fs.financial_table,
               tabs.datas,
               REGEXP_SUBSTR(datas, '[^,]+', 1, 1, 'i') data1,
               REGEXP_SUBSTR(datas, '[^,]+', 1, 2, 'i') data2,
               REGEXP_SUBSTR(datas, '[^,]+', 1, 3, 'i') data3
          from (select fina_sub_id, max(datas) datas
                  from (SELECT cust_id,
                               fina_sub_id,
                               WMSYS.WM_CONCAT(subject_data) OVER(PARTITION BY fina_sub_id ORDER BY financial_date) datas,
                               row_number() over(PARTITION BY fina_sub_id ORDER BY financial_date) rum
                          from financial_data
                         where cust_id = '4028808755e9357c0155fbc3fdb20628') tab
                 group by fina_sub_id) tabs
         inner join financial_subjects fs
            on tabs.fina_sub_id = fs.id
         order by fs.subject_index) finaltable order by subject_index