REPORT  zzzzz.
PARAMETERS p_matnr TYPE mara-matnr. "или STPO-IDNRK?

START-OF-SELECTION.
  DATA kolcomp TYPE i.
  SELECT COUNT(*) FROM stpo INTO kolcomp WHERE stpo~idnrk = p_matnr.
  WRITE: p_matnr, kolcomp.

  select distinct matnr stlnr
  into table gt_bom
  from mast
    where matnr in so_matnr
      and werks = p_werks
      and stlan = '1'  " Здесь ставьте свои значения
      and stlal = '01' " по бизнесу
  .
  sort gt_bom.

  LOOP AT gt_bom.

    clear: KOLCOMP.

    SELECT COUNT( DISTINCT idnrk )
    INTO KOLCOMP
    FROM stpo
    WHERE stlnr = gt_bom-num
      AND stlty = 'M'
    .
  ENDLOOP.

data: begin of gt_bom occurs 10,
matnr type mara-matnr,
idlnr type mast-idlnr,
kolkomp type i,
end of gt_bom.

select distinct matnr stlnr
  into table gt_bom
  from mast
    where matnr in so_matnr
      and werks = p_werks
      and stlan = '1'  " Здесь ставьте свои значения
      and stlal = '01' " по бизнесу
  .
  sort gt_bom.

data: tabix type sy-tabix.

  LOOP AT gt_bom.

    tabix = sy-tabix

    SELECT COUNT( DISTINCT idnrk )
    INTO gt_bom-KOLCOMP
    FROM stpo
    WHERE stlnr = gt_bom-num
      AND stlty = 'M'
    .

modify gt_bom index tabix.

  ENDLOOP.

SELECT
  mast~matnr
  stpo~idnrk
  COUNT( stpo~idnrk ) AS KOLKOMP
FROM
  mast
    INNER JOIN
      stko              ON mast~stlnr   = stko~stlnr   AND
                           mast~stlal   = stko~stlal
    INNER JOIN
      stas              ON stko~stlty   = stas~stlty   AND
                           stko~stlnr   = stas~stlnr   AND
                           stko~stlal   = stas~stlal
    INNER JOIN
      stpo              ON stas~stlty   = stpo~stlty   AND
                           stas~stlnr   = stpo~stlnr   AND
                           stas~stlkn   = stpo~stlkn
INTO CORRESPONDING FIELDS OF TABLE it_data
GROUP BY
    mast~matnr
    stpo~idnrk