SELECT
  PF_CODE AS CODE,
  PF_NAME AS NAME,
  (
    SELECT
      ROUND(
        CAST(SUM(CASE WHEN CATEGORY_CODE = '120'
                THEN AMT
                ELSE 0 END
            ) AS FLOAT) /
        CAST(SUM(CASE WHEN CATEGORY_CODE = '110'
                THEN AMT
                ELSE 0 END
            ) AS FLOAT) * 100, 1)
    FROM
      DRINK_HABITS DRINK
    WHERE
      DRINK.PF_CODE = PREFECTURE.PF_CODE
      AND DRINK.GENDER_CODE IN ('2', '3')
  ) AS PERCENTAGE
FROM PREFECTURE
ORDER BY
  PERCENTAGE DESC,
  CODE DESC