SELECT
    DH.PF_CODE AS CODE
    , PF.PF_NAME AS NAME
    , ROUND(
            SUM( CASE DH.CATEGORY_CODE WHEN 120 THEN CAST(DH.AMT AS REAL) ELSE 0 END) 
            / SUM ( CASE DH.CATEGORY_CODE WHEN 110 THEN CAST(DH.AMT AS REAL) ELSE 0 END)
            * 100 , 1) AS PERCENTAGE
FROM
    DRINK_HABITS AS DH
    INNER JOIN
        PREFECTURE AS PF
        ON DH.PF_CODE = PF.PF_CODE
WHERE
    DH.GENDER_CODE != 1
GROUP BY
    DH.PF_CODE
ORDER BY
    PERCENTAGE DESC
    , CODE DESC