SELECT
    PREFECTURE.PF_CODE AS CODE
    ,PREFECTURE.PF_NAME AS NAME
    ,ROUND(
        CAST(MAX(CASE WHEN DRINK_HABITS.CATEGORY_CODE = "120" THEN AMT END) AS REAL)
        / MAX(CASE WHEN DRINK_HABITS.CATEGORY_CODE = "110" THEN AMT END) * 100
    , 1) AS PERCENTAGE
FROM
    PREFECTURE
LEFT JOIN DRINK_HABITS ON PREFECTURE.PF_CODE = DRINK_HABITS.PF_CODE
WHERE
    GENDER_CODE IN ("2", "3")
GROUP BY PREFECTURE.PF_CODE
ORDER BY PERCENTAGE DESC, CODE DESC