select
    TBL1.PF_CODE as CODE,
    TBL2.PF_NAME as NAME,
    round((
        sum(case when TBL1.CATEGORY_CODE = '120' then cast(TBL1.AMT as REAL)
            else cast(0 as REAL)end)
        /
        sum(case when TBL1.CATEGORY_CODE = '110' then cast(TBL1.AMT as REAL)
            else cast(0 as REAL)end)
    )*100,2) as PERCENTAGE
from DRINK_HABITS as TBL1
left outer join PREFECTURE as TBL2 on TBL1.PF_CODE=TBL2.PF_CODE
where (TBL1.GENDER_CODE = '2' or TBL1.GENDER_CODE = '3') and TBL1.AMT <> 0
group by TBL1.PF_CODE,TBL2.PF_NAME
order by 3,1