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