SELECT tbl_Products.IE, tbl_Products.Gemi, tbl_Products.UrunKod, tbl_Products.Miktar,
    IIF((SELECT SUM(s.Sevk) FROM tbl_Sales s WHERE s.isEmri = tbl_Products.IE) IS NULL, 0, (SELECT SUM(s.Sevk) FROM tbl_Sales s WHERE s.isEmri = tbl_Products.IE)) AS TotalSalesSevk,
    IIF((SELECT SUM(l.Sevk) FROM tbl_logistic l WHERE l.tedIE = tbl_Products.IE) IS NULL, 0, (SELECT SUM(l.Sevk) FROM tbl_logistic l WHERE l.tedIE = tbl_Products.IE)) AS TotalLogisticsSevk
FROM tbl_Products;