Use this code:
/******************************************/
$header = array(
array('data' => 'title', 'field' => 'title', 'sort' => 'ASC'),
array('data' => 'cal name 1', 'field' => 'field_order_value'),
array('data' => 'Cal name 2', 'field' => 'field_issue_value'),
);
// $result = db_query("SQL here");
$rpt_data = array();
foreach ($results as $key => $rpt_data1){
$rpt_data[$key][] = 'Result item';
$rpt_data[$key][] = $rpt_data1->product_title;
$rpt_data[$key][] = $rpt_data1->stock_value;
}
if (count($rpt_data) == 0) {
$output = t('<div class="no-data">Record not found.</div>');
} else {
$per_page = 20; // Initialize the pager
$current_page = pager_default_initialize(count($rpt_data), $per_page); // Split your list into page sized chunks
$chunks = array_chunk($rpt_data, $per_page, TRUE); // Show the appropriate items from the list
$output = theme('table', array('header' => $header, 'rows' => $chunks[$current_page])); // Show the pager
$output.= theme('pager', array('quantity',count($rpt_data)));
}