select
    PF_CODE as CODE
    , PF_NAME as NAME
    , round(
        sum(case when CATEGORY_CODE = '120' then AMT else 0 end) * 100.0
        / sum(case when CATEGORY_CODE = '110' then AMT else 0 end)
        , 1) as PERCENTAGE

from
    DRINK_HABITS
    inner join PREFECTURE
    using(PF_CODE)

where
    GENDER_CODE in ('2', '3')
    
group by 1, 2
ORDER BY
    PERCENTAGE DESC
    , CODE DESC