with rec(pr.pid,cid,par_cid,name,incoming,outcoming,balance) as (
  select
    pr.pid,
    null as cid,
    pr.rcid as par_cid,
    pr.pname as name,
    sum(case when incoming = '1' then rec.quantity end) incoming,
    sum(case when incoming = '0' then rec.quantity end) outcoming,
    sum(case when incoming = '1' then 1 else -1 end * rec.quantity) balance
  from
    products pr
    inner join records rec on rec.rpid=pr.pid
  group by 
    pr.pid,
    pr.rcid,
    pr.pname
  union all select
    null,
    cat.cid,
    cat.par_cid,
    cat.rname,
    incoming,
    outcoming,
    balance
  from
    rec
    inner join catalog cat on cat.cid = rec.par_cid)
select
  pid,
  cid,
  name,
  sum(incoming),
  sum(outcoming),
  sum(balance)
from
  rec
group by
  pid,
  cid,
  name;