select
d.PF_CODE as CODE,
p.PF_NAME as NAME,
round(
sum(case  d.CATEGORY_CODE when '120' THEN cast(d.amt as REAL) else 0 end)  /
sum(case  d.CATEGORY_CODE when '110' THEN cast(d.amt as REAL) else 0 end) 
* 100
,1) as PERCENTAGE
from
DRINK_HABITS as d
join
PREFECTURE as p
on d.PF_CODE = p.PF_CODE
where d.GENDER_CODE in ('2','3')
group by d.pf_code
order by PERCENTAGE desc ,CODE desc