SELECT CODE, NAME, PERCENTAGE FROM (
SELECT
  p.PF_CODE CODE,
  p.PF_NAME NAME,
  ROUND(
    total(CASE WHEN CATEGORY_CODE='120' THEN AMT ELSE 0 END) * 100
    / total(CASE WHEN CATEGORY_CODE='110' THEN AMT ELSE 0 END),
    1
  ) PERCENTAGE
FROM
  PREFECTURE p
  INNER JOIN DRINK_HABITS h
  ON p.PF_CODE = h.PF_CODE
GROUP BY p.PF_CODE
) t
ORDER BY PERCENTAGE DESC, CODE DESC;