Если бы я вас правильно понял, это было бы (внешнее?) Объединение этих двух таблиц:
SQL> alter session set nls_date_format ='dd.mm.yyyy';
Session altered.
SQL> with
2 a (ref_no, shipment_loc, shipment_date, shipment_qty) as
3 (select 1234, 'MNL', date '2020-03-05', 100 from dual),
4 b (ref_no, received_loc, received_date, received_qty) as
5 (Select 1234, 'MNL', date '2020-03-06', 90 from dual)
6 select b.received_loc,
7 a.shipment_date,
8 b.received_date,
9 a.shipment_qty,
10 b.received_qty
11 from a left join b on a.ref_no = b.ref_no;
REC SHIPMENT_D RECEIVED_D SHIPMENT_QTY RECEIVED_QTY
--- ---------- ---------- ------------ ------------
MNL 05.03.2020 06.03.2020 100 90
SQL>