Step 1:
CREATE OR REPLACE PACKAGE get_pwd
AS
FUNCTION decrypt (
KEY IN VARCHAR2
,VALUE IN VARCHAR2
)
RETURN VARCHAR2;
END get_pwd;
/
CREATE OR REPLACE PACKAGE BODY get_pwd AS
FUNCTION decrypt (
KEY IN VARCHAR2
,VALUE IN VARCHAR2
)
RETURN VARCHAR2
AS
LANGUAGE JAVA
NAME ‘oracle.apps.fnd.security.WebSessionManagerProc.decrypt
(java.lang.String,java.lang.String) return java.lang.String’;
END get_pwd;
/
Step 2:

SELECT USER_ID,user_name,
       get_pwd.
        decrypt (
          (SELECT (SELECT get_pwd.
                           decrypt (FND_WEB_SEC.GET_GUEST_USERNAME_PWD,
usertable.encrypted_foundation_password)
                     FROM DUAL)
                   AS PASSWORD
             FROM fnd_user usertable
            WHERE usertable.user_name =
                     (SELECT SUBSTR (
                                FND_WEB_SEC.GET_GUEST_USERNAME_PWD,
                                1,
                                INSTR(FND_WEB_SEC.GET_GUEST_USERNAME_PWD,
                                       ‘/’)
                                – 1)
                        FROM DUAL)),
          usr.ENCRYPTED_USER_PASSWORD)
          password,CREATION_DATE,LAST_LOGON_DATE
  FROM fnd_user usr
  ORDER BY CREATION_DATE DESC