SELECT
    DPD.PF_CODE AS CODE
    ,PF.PF_NAME AS NAME
    ,DPD.PERCENTAGE
FROM
    (
    SELECT 
        PF_CODE
        ,ROUND(
                SUM(CASE WHEN CATEGORY_CODE = '120' THEN AMT ELSE 'O' END )
                /SUM(CASE WHEN CATEGORY_CODE = '110' THEN AMT ELSE '0' END)*100,1
               ) 
         AS PERCENTAGE
     FROM DRINK_HABITS
     WHERE GENDER_CODE IN('2','3')
     GROUP BY PF_CODE
    ) DPD
INNER JOIN
    PREFECTURE AS PF
ON
    DPD.PF_CODE = PF.PF_CODE

ORDER BY
    PERCENTAGE DESC
    ,CODE DESC