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)
        , 1
    ) 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
    , CODE DESC