SELECT
PF.PF_CODE CODE,
PF.PF_NAME NAME,
ROUND(
    SUM(CASE WHEN DH.CATEGORY_CODE = '120' THEN DH.AMT ELSE 0 END)
    * 100.0
    / SUM(CASE WHEN DH.CATEGORY_CODE = '110' THEN DH.AMT ELSE 0 END)
    , 1
) PERCENTAGE

FROM
PREFECTURE PF

JOIN
DRINK_HABITS DH
ON
PF.PF_CODE = DH.PF_CODE

WHERE
DH.GENDER_CODE IN('2', '3')

GROUP BY
PF.PF_CODE,
PF.PF_NAME

ORDER BY
PERCENTAGE DESC,
CODE DESC