SELECt
    dh.PF_CODE AS CODE
    , pf.PF_NAME AS NAME 
    , ROUND(CAST(SUM(IIF(dh.CATEGORY_CODE = '120', dh.AMT, 0)) AS REAL) / SUM(IIF(dh.CATEGORY_CODE = '110', dh.AMT, 0)) * 100, 1) AS PERCENTAGE
FROM
    DRINK_HABITS AS dh
INNER JOIN
    PREFECTURE AS pf
ON
    dh.PF_CODE = pf.PF_CODE
WHERE
    dh.CATEGORY_CODE IN ('110', '120')
    AND dh.GENDER_CODE IN ('2', '3')
GROUP BY
    dh.PF_CODE
ORDER BY
    PERCENTAGE DESC, CODE DESC
;