SELECT P.PF_CODE AS CODE, P.PF_NAME AS NAME, 
ROUND(
SUM(CASE D.CATEGORY_CODE WHEN '120' THEN D.AMT ELSE 0 END) * 100.0 /
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 
WHERE D.GENDER_CODE = '2' OR D.GENDER_CODE = '3'
GROUP BY D.PF_CODE
ORDER BY PERCENTAGE DESC, CODE DESC;