SELECT
    D.PF_CODE AS CODE,
    P.PF_NAME AS NAME,
    ROUND(
    100.0 *
    SUM(CASE CATEGORY_CODE WHEN  '120' THEN AMT ELSE 0 END)  / 
    SUM(CASE CATEGORY_CODE WHEN  '110' THEN AMT ELSE 0 END) 
    ,1) AS PERCENTAGE
FROM
    DRINK_HABITS AS D
INNER JOIN
    PREFECTURE AS P
ON
    D.PF_CODE = P.PF_CODE
WHERE
    GENDER_CODE IN ('2','3')
GROUP BY 
    D.PF_CODE
ORDER BY
    PERCENTAGE DESC,
    D.PF_CODE DESC