SELECT P.PF_CODE AS CODE, P.PF_NAME AS NAME, 
ROUND(
100.0 * SUM(CASE D.CATEGORY_CODE WHEN '120' THEN D.AMT ELSE 0 END) /
SUM(CASE D.CATEGORY_CODE WHEN '110' THEN D.AMT ELSE 0 END) , 1)
AS PERCENTAGE

FROM DRINK_HABITS  AS D

INNER JOIN PREFECTURE AS P 
ON P.PF_CODE = D.PF_CODE AND D.GENDER_CODE = '2' OR D.GENDER_CODE = '3'

GROUP BY D.PF_CODE

ORDER BY PERCENTAGE DESC, CODE DESC;