SELECT
    P.PF_CODE AS CODE
    ,P.PF_NAME AS NAME
    ,ROUND(
    100.0*
    SUM(CASE CATEGORY_CODE WHEN '120' THEN AMT ELSE 0 END) / 
    SUM(CASE CATEGORY_CODE WHEN '110' THEN AMT ELSE 0 END)
    ,1)
     AS PERCENTAGE
FROM
    DRINK_HABITS AS D
    INNER JOIN  PREFECTURE AS P
        ON D.PF_CODE = P.PF_CODE
WHERE GENDER_CODE IN('2','3')
GROUP BY D.PF_CODE
ORDER BY PERCENTAGE DESC, CODE DESC