SELECT
    pref.PF_CODE AS CODE
    , pref.PF_NAME AS NAME
    , ROUND(
        100.00 * MAX(CASE WHEN category_code = '120' THEN AMT ELSE NULL END) / MAX(CASE WHEN category_code = '110' THEN AMT ELSE NULL END)
    , 1) AS PERCENTAGE
FROM
    DRINK_HABITS AS dh
    INNER JOIN
        PREFECTURE AS pref
WHERE
    gender_code IN ('2', '3')
GROUP BY
    1, 2
ORDER BY
    3 DESC, 1 DESC