pls execute following code and let me know if u have any doubt on sy-tabix and sy-index.....
REPORT ztabix_index_dbcnt.
DATA: it_vbak TYPE TABLE OF vbak,
wa_vbak TYPE vbak.
SELECT * FROM vbak INTO TABLE it_vbak UP TO 10 ROWS.
WRITE:/'system varriables at initial'.
WRITE: /'sy-tabix',sy-tabix, 'sy-index',sy-index,'sy-dbcnt', sy-dbcnt.
WRITE:/'IN th loop without read statement' COLOR 1.
LOOP AT it_vbak INTO wa_vbak.
WRITE: /'sy-tabix',sy-tabix, 'sy-index',sy-index,'sy-dbcnt', sy-dbcnt.
ENDLOOP.
WRITE:/'IN th loop read statement' COLOR 2.
LOOP AT it_vbak INTO wa_vbak.
READ TABLE it_vbak INTO wa_vbak INDEX 5.
IF sy-subrc EQ 0.
WRITE: /'sy-tabix',sy-tabix, 'sy-index',sy-index,'sy-dbcnt', sy-dbcnt.
ENDIF.
ENDLOOP.
WRITE:/'Do statement' COLOR 3.
DO 10 TIMES.
READ TABLE it_vbak INTO wa_vbak INDEX 5. "WITH KEY vbeln = wa_vbak-vbeln.
WRITE: /'sy-tabix',sy-tabix, 'sy-index',sy-index,'sy-dbcnt', sy-dbcnt.
ENDDO.