SELECT
    tbl_D.PF_CODE AS CODE
    ,PF_NAME AS NAME
    ,ROUND(SUM(CASE WHEN CATEGORY_CODE = '120' THEN AMT ELSE 0 END)*100.0 / SUM(CASE WHEN CATEGORY_CODE = '110' THEN AMT ELSE 0 END),1) AS 'PERCENTAGE'
FROM
    DRINK_HABITS tbl_D
INNER JOIN 
    PREFECTURE tbl_P
ON 
    tbl_D.PF_CODE = tbl_P.PF_CODE
WHERE 
    GENDER_CODE != '1'
GROUP BY
    PF_NAME
ORDER BY
    PERCENTAGE DESC
    ,tbl_D.PF_CODE DESC