select
  t1.pf_code as CODE,
  t1.pf_name as NAME,
  round((sum(case when category_code = '120' and gender_code in ('2', '3') then amt else 0 end) * 1.0 / sum(case when category_code = '110' and gender_code in ('2', '3') then amt else 0 end)) * 100, 1) as PERCENTAGE
from prefecture t1
inner join drink_habits t2
  on t1.pf_code = t2.pf_code
group by 1, 2
order by 3 desc, 1 desc
;