SELECT
    samples.id,
    samples.wet_weight / samples.dry_weight - 1 AS percent_water,
    100 * percent_water AS percent_water_100
FROM samples;

SELECT
    s1.id,
    s1.percent_water,
    100 * s1.percent_water AS percent_water_100
FROM (
    SELECT
        samples.id,
        samples.wet_weight / samples.dry_weight - 1 AS percent_water
    FROM samples
    ) s1;

SELECT s.*, s.percent_water * 100 AS percent_water_100
FROM  (
   SELECT id, wet_weight / NULLIF(dry_weight - 1, 0) AS percent_water
   FROM   samples
   ) s;

SELECT s.id, s1.percent_water
     , s1.percent_water * 100 AS percent_water_100
FROM   samples s
     , LATERAL (SELECT s.wet_weight / NULLIF(s.dry_weight - 1, 0) AS percent_water) s1;