SELECT
     SUB.CODE
    ,SUB.NAME
    ,ROUND((SUB.SUMBUNSI/SUB.SUMBUNBO) * 100,1) PERCENTAGE
FROM 
(
SELECT
     DRINK.PF_CODE  AS  CODE
    ,PRE.PF_NAME    AS  NAME
    ,CAST(SUM(CASE WHEN CATEGORY_CODE = '110' THEN AMT ELSE 0 END) AS REAL) AS SUMBUNBO
    ,CAST(SUM(CASE WHEN CATEGORY_CODE = '120' THEN AMT ELSE 0 END) AS REAL) AS SUMBUNSI
FROM DRINK_HABITS DRINK
LEFT JOIN PREFECTURE PRE
ON  DRINK.PF_CODE = PRE.PF_CODE
WHERE DRINK.GENDER_CODE IN('2','3')
GROUP BY DRINK.PF_CODE
        ,PRE.PF_NAME 
) SUB
ORDER BY ROUND((SUB.SUMBUNSI/SUB.SUMBUNBO) * 100,1) DESC
        ,SUB.CODE DESC