I solved my problem.
Here is my code now.
SELECT Sumo_Stocks.ID, Sumo_Stocks.Description, Sumo_Stocks.Unit,
(ISNULL((SELECT SUM(QTY) AS [IN QTY] FROM Sumo_In WHERE Material_ID=Sumo_Stocks.ID),0)) AS [In Qty],
(ISNULL((SELECT SUM(QTY) AS [OUT QTY] FROM Sumo_Out WHERE Material_ID=Sumo_Stocks.ID),0)) AS [Out Qty],
(ISNULL((SELECT SUM(QTY) AS [IN QTY] FROM Sumo_In WHERE Material_ID=Sumo_Stocks.ID),0))-(ISNULL((SELECT SUM(QTY) AS [OUT QTY] FROM Sumo_Out WHERE Material_ID=Sumo_Stocks.ID),0))
AS [Actual Qty]
FROM Sumo_Stocks