SELECT DR.PF_CODE AS CODE, PR.PF_NAME AS NAME,
    100.0 * SUM(CASE WHEN DR.CATEGORY_CODE = 120 THEN DR.AMT ELSE 0 END) / 
    SUM(CASE WHEN DR.CATEGORY_CODE = 110 THEN DR.AMT ELSE 0 END) AS PERCENTAGE
FROM DRINK_HABITS AS DR INNER JOIN PREFECTURE AS PR
ON DR.PF_CODE = PR.PF_CODE
WHERE DR.GENDER_CODE IN ('2','3')
GROUP BY CODE
ORDER BY PERCENTAGE DESC, CODE DESC;