SELECT
     DH.PF_CODE                AS CODE
    ,PR.PF_NAME                AS NAME
    ,ROUND(SUM(CASE WHEN DH.CATEGORY_CODE = '120' THEN 1.0*DH.AMT ELSE 0 END)
         / SUM(CASE WHEN DH.CATEGORY_CODE = '110' THEN 1.0*DH.AMT ELSE 0 END) * 100, 1) AS PERCENTAGE
FROM DRINK_HABITS DH
     INNER JOIN PREFECTURE PR
     ON DH.PF_CODE = PR.PF_CODE
WHERE DH.GENDER_CODE   IN ('2','3')
GROUP BY DH.PF_CODE, PR.PF_NAME
ORDER BY PERCENTAGE DESC, CODE DESC