WITH ITEM_info AS (
    SELECT a.*
      ,WH_CODE
      ,LAST_DELIVERY_DATE
      ,ACTUAL_AMT
    FROM ITEM AS a
    LEFT JOIN STOCK AS b
    ON a.ITEM_CODE = b.ITEM_CODE
    WHERE STOCK_MANAGEMENT_TYPE = 1
    AND ACTUAL_AMT >=0 
)

,max_LAST_DELIVERY_DATE AS (

    SELECT ITEM_CODE 
      ,MAX(LAST_DELIVERY_DATE) AS LAST_DELIVERY_DATE
      FROM ITEM_info
    GROUP BY ITEM_CODE
    ORDER BY ITEM_CODE

)

SELECT a.*
      ,LAST_DELIVERY_DATE
    FROM ITEM AS a
    JOIN max_LAST_DELIVERY_DATE AS b
    ON a.ITEM_CODE = b.ITEM_CODE
    WHERE LAST_DELIVERY_DATE >= DATE('2023-01-01')