select 
df.PF_CODE as [CODE],
p.PF_NAME as [NAME],
round((cast(sum(case when df.CATEGORY_CODE='120' then df.AMT else 0 end) as real) /
cast(sum(case when df.CATEGORY_CODE='110' then df.AMT else 0 end) as real)) * 100, 2) as [PERCENTAGE]
from
 DRINK_HABITS as df
 left outer join PREFECTURE as p
  on df.PF_CODE	= p.PF_CODE
  
where
 df.GENDER_CODE in ('2', '3')
group by
 df.pf_code, p.pf_name
 
 order by PERCENTAGE desc, df.pf_code desc