SELECT DH.PF_CODE AS CODE, PF.PF_NAME AS NAME,
       ROUND(100.0 * SUM(CASE DH.CATEGORY_CODE WHEN '120' 
       THEN DH.AMT ELSE 0 END
       )/ SUM(CASE DH.CATEGORY_CODE WHEN '110' THEN DH.AMT ELSE 0 END)
       ,1) AS PERCENTAGE
FROM DRINK_HABITS AS DH
     JOIN PREFECTURE AS PF
      ON PF.PF_CODE = DH.PF_CODE
WHERE DH.GENDER_CODE IN ('2', '3')
GROUP BY DH.PF_CODE
ORDER BY PERCENTAGE DESC, DH.PF_CODE DESC;