SELECT P.PF_CODE CODE, P.PF_NAME 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) PERCENTAGE
FROM DRINK_HABITS D
INNER JOIN PREFECTURE 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;