select
 a.PF_CODE as CODE,
 a.PF_NAME as NAME,
 ROUND(CAST(coalesce(d.damt,0) AS REAL) / CAST(coalesce(f.famt,0) AS REAL) * 100,2) as PERCENTAGE
 from PREFECTURE a
LEFT OUTER join
   (select c.PF_CODE,SUM(c.AMT) as damt from DRINK_HABITS c where c.CATEGORY_CODE = '120' and c.GENDER_CODE IN('2','3') group by c.PF_CODE) d
   on a.PF_CODE = d.PF_CODE
LEFT OUTER join
   (select e.PF_CODE,SUM(e.AMT) as famt from DRINK_HABITS e WHERE e.CATEGORY_CODE = '110' and e.GENDER_CODE IN('2','3') group by e.PF_CODE) f
   on a.PF_CODE = f.PF_CODE
group by CODE,NAME
ORDER BY PERCENTAGE DESC,CODE DESC