make a formula : detail_formula_phy:-
Whileprintingrecords;
numbervar physcore;
if {subject} = 'PHY' then physcore := {score} else physcore:= physcore;
and another for sciscore. Put these in the detail line
Group on Emp_no
make more formulae : footer_formula_phy
Whileprintingrecords;
numbervar physcore;
and also for sciscore.
One more formula : reset
In the group footer, put Emp_no, and these two footer formulae, (and any other fields you want belonging to Emp_no)
In the group header, put reset.
Suppress the detail line and the group header and voila!