SELECT c.item, c.subcategories_id,
COUNT(c.au) AS orders,
SUM(a.quantity) as quantity,
SUM(c.costs) as costs,
SUM(c.material) as material,
(SUM(c.sales) - SUM(c.credit) - SUM(c.discount)) as sales,
SUM(c.result) as result
FROM calculation c
JOIN amount a ON c.au = a.au
JOIN customer cu ON c.au = cu.au
WHERE cu.au != ''
AND c.subcategories_id != 0
AND c.month BETWEEN '' AND ''
GROUP BY c.subcategories_id
ORDER BY (SUM(c.sales) - SUM(c.credit) - SUM(c.discount)) DESC