WITH A AS (SELECT DISTINCT IDPROJECT, JOB, (REP_DATE+DAY-1) ANO, COUNT('X') HORAS FROM REP_LINES GROUP BY (IDPROJECT, JOB, (REP_DATE+DAY-1))),
	 B AS (SELECT DISTINCT A.IDPROJECT, SUM(COSTS.WAGE*A.HORAS) INGRESOS, SUM((COSTS.SALARY/160)*A.HORAS) GASTOS FROM A JOIN COSTS ON ( (A.JOB=COSTS.CAT_NUM)AND (TO_NUMBER(TO_CHAR(A.ANO,'YYYY'),'9999')=COSTS.YEAR) ) GROUP BY A.IDPROJECT),
	 D AS (SELECT DISTINCT PROJECTS.MANAGER,B.IDPROJECT FROM B JOIN PROJECTS ON(B.IDPROJECT=PROJECTS.IDPROJECT)),
	 E AS (SELECT DISTINCT D.MANAGER,SUM(B.INGRESOS)INGRESOS ,SUM(B.GASTOS) GASTOS,(SUM(B.INGRESOS)-SUM(B.GASTOS)) BENEFICIO FROM D JOIN B ON(B.IDPROJECT=D.IDPROJECT) GROUP BY D.MANAGER ORDER BY (SUM(B.INGRESOS)-SUM(B.GASTOS)) DESC)
	 SELECT * FROM E WHERE ROWNUM < 6;