If the report is taking time to fetch data from the database
server we have to make sure that there is an optimized
"query". In order to have an optimized query we need to
write an optimized "where" conditions. That's database part.

Coming to the Programming part. 

Say example. Our program has the usage of 95% and the
database usage of 5 % then we have to see the program's
performance. Try to reduce the number of LOOP's in a program
and also try to use the logical operators where ever
necessary to reduce the size of the program . that could
solve the problem.