set autotrace on
SELECT   t.ID AS "serial#",
         SUM (CASE
                 WHEN (SELECT MAX (g.test_date)
                         FROM label1 a LEFT JOIN label2 g ON g.ID = a.ID
                              ) IS NOT NULL
                    THEN 2
                 WHEN (SELECT MAX (g.test_date)
                         FROM label2 g) IS NOT NULL
                    THEN 1
                 ELSE 0
              END
             ) AS "labled",
         SUM (CASE
                 WHEN s.accepted_date IS NOT NULL
                    THEN 1
                 ELSE 0
              END) AS "Permission",
            ROUND
               (  CASE
                     WHEN (SUM (CASE
                                   WHEN s.accepted_date IS NOT NULL
                                      THEN 1
                                   ELSE 0
                                END)
                          ) = 0
                        THEN 0
                     ELSE (  SUM (CASE
                                     WHEN s.accepted_date IS NOT NULL
                                        THEN 1
                                     ELSE 0
                                  END
                                 )
                           * 100
                          )
                  END
                / COUNT (t.ID),
                0
               )
         || '%' AS "accepted Permission%",
         SUM (CASE
                 WHEN s.label_off IS NOT NULL
                    THEN 1
                 ELSE 0
              END) AS "label_off",
            ROUND
               (  CASE
                     WHEN (SUM (CASE
                                   WHEN s.label_off IS NOT NULL
                                      THEN 1
                                   ELSE 0
                                END)) = 0
                        THEN 0
                     ELSE (  SUM (CASE
                                     WHEN s.label_off IS NOT NULL
                                        THEN 1
                                     ELSE 0
                                  END)
                           * 100
                          )
                  END
                / COUNT (t.ID),
                0
               )
         || '%' AS "label_off%"
    FROM TEST t LEFT JOIN testserver s ON s.ID = t.ID
GROUP BY t.ID;

Execution Plan
----------------------------------------------------------

--------------------------------------------------------------------------------
----------
| Id  | Operation                        | Name                  | Rows  | Bytes
 | Cost  |
--------------------------------------------------------------------------------
----------
|   0 | SELECT STATEMENT                 |                       |   173 | 84078
 |   821 |
|   1 |  SORT AGGREGATE                  |                       |     1 |    55
 |       |
|   2 |   FILTER                         |                       |       |
 |       |
|   3 |    NESTED LOOPS                  |                       |       |
 |       |
|   4 |     NESTED LOOPS                 |                       |    15 |   825
 |    21 |
|   5 |      TABLE ACCESS FULL           | LABEL1 |    15 |   450
 |     6 |
|   6 |      INDEX UNIQUE SCAN           | LABEL2_ID_PK       |     1 |
 |     0 |
|   7 |     TABLE ACCESS BY INDEX ROWID  | LABEL2             |     1 |    25
 |     1 |
|   8 |  SORT AGGREGATE                  |                       |     1 |    25
 |       |
|   9 |   FILTER                         |                       |       |
 |       |
|  10 |    TABLE ACCESS FULL             | LABEL2             |   239 |  5975
 |   211 |
|  11 |  HASH GROUP BY                   |                       |   173 | 84078
 |   821 |
|  12 |   HASH JOIN RIGHT OUTER          |                       |   173 | 84078
 |   820 |

|  23 |       TABLE ACCESS BY INDEX ROWID| TEST              |     4 |   332
 |     4 |
|  24 |      TABLE ACCESS FULL           | TESTSERVER                | 80468 |  2436
K|   334 |
--------------------------------------------------------------------------------
----------

Note
-----
   - 'PLAN_TABLE' is old version


Statistics
----------------------------------------------------------
         28  recursive calls
          0  db block gets
    1513855  consistent gets
          0  physical reads
        260  redo size
       7659  bytes sent via SQL*Net to client
       2263  bytes received via SQL*Net from client
          9  SQL*Net roundtrips to/from client
          0  sorts (memory)
          0  sorts (disk)
        116  rows processed

SQL>