DELETE FROM ITEM
WHERE
    (
        NOT EXISTS(
        SELECT 1
        FROM STOCK
        WHERE ITEM.ITEM_CODE=STOCK.ITEM_CODE
        )
        OR
        EXISTS(
        SELECT 1
        FROM STOCK
        INNER JOIN (
            SELECT STOCK.ITEM_CODE, SUM(STOCK.ACTUAL_AMT) AS SUM_ACTUAL_AMT
            FROM STOCK
            GROUP BY STOCK.ITEM_CODE
            HAVING SUM_ACTUAL_AMT=0
        ) STOCK_0_CODE
        ON STOCK.ITEM_CODE=STOCK_0_CODE.ITEM_CODE
        WHERE
            ITEM.ITEM_CODE=STOCK.ITEM_CODE
            AND STOCK.LAST_DELIVERY_DATE<datetime('2023-06-01','-6 months', '-1 days')
            AND STOCK.ACTUAL_AMT=0
        )
    )
    AND
    ITEM.STOCK_MANAGEMENT_TYPE=1