Try!
select sn.seller_id,
sn.count,
allcount.cnt,
round(sn.cnt * 100 / allCount.cnt, 2) rate
from (select count(id) count,
sn.seller_id
from TPMS_Pur_RegSn sn
where status = 2
and sn_source = 3
group by sn.seller_id) sn,
(select count(sfsn.serial_number) cnt,
decode(ph_type, 113, ph.zg_id, 115, tmp.parent_zg_id) seller_ids
from TPMS_Stock_FlowSn sfsn,
TPMS_Pur_PhPdt ppp,
TPMS_Pur_Ph ph,
TPMS_Cust_Info ci,
TPMS_Zg_Info tmp
where sfsn.OUT_FLOW_ID = ppp.list_id
and ph.ph_id = PPP.PH_ID
and ci.cust_id = ph.cust_id
and ph.SECOND_ZG_ID = tmp.zg_id(+)
and ph_type in (113, 115)
group by decode(ph_type, 113, ph.zg_id, 115, tmp.parent_zg_id)) allCount
where sn.seller_id = allCount.seller_id;