select
code,
name,
round(cast(sum(case when c_code ='120' then sum_amt else 0 end ) as real)/cast(sum(case when c_code ='110' then sum_amt else 0 end ) as real) *100,1) as PERCENTAGE
from(
select 
d.pf_code as CODE,
p.pf_name as NAME,
d.category_code as c_code,
sum(d.amt) as sum_amt
from drink_habits as d
inner join prefecture as p
on d.pf_code = p.pf_code
where d.gender_code in ('2','3')
group by
d.pf_code,d.category_code)
group by code,name
order by percentage desc,code desc