update tb_item_emp set
	vl_luc = vl_prc_vnd - vl_cst_rep, 
	vl_perc_luc = case when vl_cst_rep <> 0 then
		(vl_prc_vnd - vl_cst_rep) * 100 / vl_cst_rep
		when vl_prc_vnd <> 0 then 100 
	else 0 end