select 
    d.pf_code as CODE,
    p.pf_name as NAME,
    round(cast(sum(iif(category_code='120',amt,0)) as real)/cast(sum(iif(category_code='110',amt,0)) as real)*100,1) as PERCENTAGE 
from DRINK_HABITS as d 
inner join prefecture as p
on d.pf_code=p.pf_code 
where GENDER_CODE not in ('1') 
group by d.pf_code 
order by percentage desc,code desc;