with NON_TARGET as (
    select
        ITEM_CODE
      , MAX(COALESCE(LAST_DELIVERY_DATE, '2023-06-01')) as LAST_DELIVERY_DATE
      , SUM(ACTUAL_AMT)                                 as ACTUAL_AMT
    from
        STOCK
    group by
        ITEM_CODE
    having
        LAST_DELIVERY_DATE >= '2023-01-01'
    or  ACTUAL_AMT > 0
)
delete
from
    ITEM
where
    STOCK_MANAGEMENT_TYPE = '1'
and ITEM_CODE not in (
    select
        ITEM_CODE
    from
        NON_TARGET
)
;