select c.CODE
, c.NAME 
,round(cast( c.tar as REAL) / cast( c.allcount as REAL) * 100 , 1)as PERCENTAGE
from
(
select a.PF_CODE as CODE
,b.PF_NAME as NAME
,sum(case when a.CATEGORY_CODE = '120' then a.AMT else 0 end) as tar
,sum(case when a.CATEGORY_CODE = '110' then a.AMT else 0 end)  as allcount
from
DRINK_HABITS as a
inner join PREFECTURE as b
on a.PF_CODE = b.PF_CODE
where GENDER_CODE = '2' or GENDER_CODE = '3'
group by a.PF_CODE, b.PF_NAME 
) as c
order by 
PERCENTAGE desc
,CODE desc