SELECT D.PF_CODE AS CODE,
    P.PF_NAME AS NAME,
    ROUND(
        100.0 * SUM(CASE WHEN CATEGORY_CODE = 120 AND GENDER_CODE <> 1 THEN AMT END) /
        SUM(CASE WHEN CATEGORY_CODE = 110 THEN AMT END), 1
    ) AS PERCENTAGE
FROM DRINK_HABITS AS D INNER JOIN PREFECTURE AS P ON D.PF_CODE = P.PF_CODE
GROUP BY D.PF_CODE
ORDER BY PERCENTAGE DESC, CODE DESC