SELECT qry_union.Common, qry_union.Value, qry_union.year
INTO Ratio
FROM
(
select *
from
(SELECT "X" AS Common, [qry_A]![value1]-[qry_B]![value1] AS [Value], qry_A.year
FROM (qry_A INNER JOIN qry_B ON qry_A.year = qry_B.year) INNER JOIN qry_C ON qry_B.year = qry_C.year) qry_X
union all
select *
from
(SELECT "Y" AS Common, [qry_A]![value1]+[qry_B]![value1] AS [Value], qry_A.year
FROM (qry_A INNER JOIN qry_B ON qry_A.year = qry_B.year) INNER JOIN qry_C ON qry_B.year = qry_C.year) qry_Y
UNION ALL select *
from
(SELECT "Z" AS Common, [qry_A]![value1]+[qry_C]![value1] AS [Value], qry_A.year
FROM (qry_A INNER JOIN qry_B ON qry_A.year = qry_B.year) INNER JOIN qry_C ON qry_B.year = qry_C.year) qry_Z
)qry_union