select 
    pf.PF_CODE as CODE
,   pf.PF_NAME as NAME
,   ROUND(
        SUM(CASE dh.CATEGORY_CODE WHEN '120' THEN cast(dh.AMT as real) ELSE 0 END)
    /   SUM(CASE dh.CATEGORY_CODE WHEN '110' THEN cast(dh.AMT as real) ELSE 0 END)
    * 100.0
    ,   1)     as PERCENTAGE
from
    DRINK_HABITS dh
inner join
    PREFECTURE pf
on 
    dh.PF_CODE = pf.PF_CODE
where
    dh.GENDER_CODE in ('2', '3')
group by
    pf.PF_CODE
,   pf.PF_NAME
order by
    PERCENTAGE desc
,   CODE       desc