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Please see these docs.
Script To List The Values Of A Profile Option At All Levels [ID 803587.1]
How to Search all of the Profile Options for a Specific Value [ID 282382.1]
How To Find All Users With A Particular Profile Option Set? [ID 367926.1]
How to Change Profile Option Value Without Forms? [ID 943710.1]
Also, please see old threads since this topic was discussed many times in the forum before -- https://forums.oracle.com/forums/search.jspa?threadID=&q=Profile+AND+Option+AND+List+AND+Query&objID=c3&dateRange=all&userID=&numResults=15&rankBy=10001