select
  t1.PF_CODE as CODE
  , t2.PF_NAME as NAME
  , ROUND((CAST(SUM(CASE WHEN CATEGORY_CODE = '120' THEN AMT ELSE 0 END) as REAL) / CAST(SUM(CASE WHEN CATEGORY_CODE = '110' THEN AMT ELSE 0 END) as REAL)) * 100, 1) as PERCENTAGE 
from
  DRINK_HABITS t1
  left join PREFECTURE t2
    on t1.PF_CODE = t2.PF_CODE
where
  GENDER_CODE <> '1'
  and CATEGORY_CODE <> 130
group by
  CODE
order by 
  PERCENTAGE desc, CODE desc