with tmp as(
select PF_CODE,
sum(case when CATEGORY_CODE = '120'
          and GENDER_CODE in('2','3') then AMT end) as sumval,
sum(case CATEGORY_CODE when '110' then AMT end) as totalval
  from DRINK_HABITS a
group by PF_CODE)
select PF_CODE as CODE,
(select b.PF_NAME
   from PREFECTURE b
  where b.PF_CODE = a.PF_CODE) as NAME,
round(cast(sumval as REAL)
     /cast(totalval as REAL)
     * 100 , 2) as PERCENTAGE
  from tmp a
order by PERCENTAGE desc,PF_CODE desc