SELECT PF_CODE CODE,
    PF_NAME NAME,
    ROUND(100.0*(
        SELECT SUM(AMT)
        FROM DRINK_HABITS d
        WHERE CATEGORY_CODE= '120' AND d.PF_CODE = p.PF_CODE AND d.GENDER_CODE <> '1'
    ) /(
        SELECT SUM(AMT)
        FROM DRINK_HABITS d
        WHERE CATEGORY_CODE = '110' AND d.PF_CODE = p.PF_CODE AND d.GENDER_CODE <> '1'
    ),1) PERCENTAGE
FROM PREFECTURE p 
GROUP BY p.PF_CODE,
    PF_NAME
ORDER BY 3 DESC,
    1 DESC