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
        )) AS PERCENTAGE
FROM
    DRINK_HABITS AS DH
    INNER JOIN PREFECTURE AS PF
        ON DH.PF_CODE = PF.PF_CODE
WHERE
    DH.GENDER_CODE IN ('2', '3') 
GROUP BY
    DH.PF_CODE 
ORDER BY
    PERCENTAGE DESC
    , DH.PF_CODE DESC;