select
    t1.PF_CODE as CODE,
    t2.PF_NAME as NAME,
    sum(case when CATEGORY_CODE = '120' then AMT else 0 end) / sum(case when CATEGORY_CODE = '110' then AMT else 0 end) as PERCENTAGE
from
    DRINK_HABITS t1
inner join
    PREFECTURE t2
    on t1.PF_CODE = t2.PF_CODE
group by 1,2
order by 3 desc, 1;