Test Data
DECLARE @Company TABLE(C_ID INT,NAME VARCHAR(10))
INSERT INTO @Company VALUES
(1,'Abc')
DECLARE @FINANCIAL TABLE
(ID INT,COMPANY_ID INT,INCOME1 INT,INCOME2 INT,COST1 INT,COST2 INT)
INSERT INTO @FINANCIAL VALUES
(1,1,200,NULL,NULL,NULL),
(2,1,NULL,50 ,NULL,NULL),
(3,1,NULL,NULL, 5,NULL),
(4,1,NULL,NULL, 3,NULL),
(5,1,NULL,NULL,NULL,40)
Query
SELECT *, INCOME1+INCOME2-COST1-COST2 AS CASH
FROM (
SELECT C.C_ID
,C.NAME
,SUM(F.INCOME1) AS INCOME1
,SUM(F.INCOME2) AS INCOME2
,SUM(F.COST1) AS COST1
,SUM(F.COST2) AS COST2
FROM @Company C INNER JOIN @FINANCIAL F
ON C.C_ID = F.COMPANY_ID
GROUP BY C.C_ID
,C.NAME
) Q
Result Set
╔══════╦══════╦═════════╦═════════╦═══════╦═══════╦══════╗
║ C_ID ║ NAME ║ INCOME1 ║ INCOME2 ║ COST1 ║ COST2 ║ CASH ║
╠══════╬══════╬═════════╬═════════╬═══════╬═══════╬══════╣
║ 1 ║ Abc ║ 200 ║ 50 ║ 8 ║ 40 ║ 202 ║
╚══════╩══════╩═════════╩═════════╩═══════╩═══════╩══════╝