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