hi this is wht i did and worked fine:

just try increasing the size of variable and check the table structure (column size)

v_sk number(3);
v_errm varchar2(100);



19:18:46 SQL> create table sk(a number);

Table created.

Elapsed: 00:00:00.02
19:18:57 SQL> create or replace procedure sk_test
19:19:09 2 as
19:19:09 3 v_sk number(3);
19:19:09 4 v_errm varchar2(100);
19:19:09 5 begin
19:19:09 6 select 5/0 into v_sk from dual;
19:19:09 7 insert into sk values(v_sk);
19:19:09 8 commit;
19:19:09 9 exception
19:19:09 10 when zero_divide then
19:19:09 11 begin
19:19:09 12 v_sk:=0;
19:19:09 13 SELECT 5/1 into v_sk from user_objects ;
19:19:09 14 exception
19:19:09 15 when too_many_rows then
19:19:09 16 insert into sk values(0);
19:19:09 17 oommit;
19:19:09 18 end;
19:19:09 19 end;
19:19:09 20 .
19:19:11 SQL> ed
Wrote file afiedt.buf

1 create or replace procedure sk_test
2 as
3 v_sk number(3);
4 v_errm varchar2(100);
5 begin
6 select 5/0 into v_sk from dual;
7 insert into sk values(v_sk);
8 commit;
9 exception
10 when zero_divide then
11 begin
12 v_sk:=0;
13 SELECT 5/1 into v_sk from user_objects ;
14 exception
15 when too_many_rows then
16 insert into sk values(0);
17 commit;
18 end;
19* end;
19:19:18 SQL> /

Procedure created.

Elapsed: 00:00:00.03
19:19:18 SQL> exec sk_test

PL/SQL procedure successfully completed.

Elapsed: 00:00:00.00
19:19:32 SQL> select * from sk;

A
----------
0

Elapsed: 00:00:00.00