with t as (
  select PF_CODE, CATEGORY_CODE, SUM(AMT) as sum_amt
  from DRINK_HABITS
  where GENDER_CODE in ('2', '3')
  and CATEGORY_CODE in ('110', '120')
  group by PF_CODE, CATEGORY_CODE
)
, piv as (
  SELECT
    PF_CODE AS CODE,
    PF_NAME AS NAME,
    ROUND(MAX(CASE WHEN CATEGORY_CODE = '120' THEN sum_amt END) * 1.0 / MAX(CASE WHEN CATEGORY_CODE = '110' THEN sum_amt END) * 100, 1) as PERCENTAGE
  FROM t INNER JOIN PREFECTURE USING(PF_CODE)
  GROUP BY PF_CODE
)
select * from piv order by PERCENTAGE desc, CODE desc