delete
from
    ITEM
where
    ITEM_CODE in
        (select
            i.ITEM_CODE as code
        from
            ITEM as i
        left outer join
            STOCK as s on s.ITEM_CODE = i.ITEM_CODE
        where
        (
            s.ITEM_CODE is NULL
            or  
                (
                    s.LAST_DELIVERY_DATE <= date("2023-01-01")
                and
                    s.ACTUAL_AMT = 0
                )
        )
        -- group by 
        --     code
        )
and
    STOCK_MANAGEMENT_TYPE = 1;
UPDATE ITEM SET USER_UPDATE_DATETIME = '2023-06-01'
where STOCK_MANAGEMENT_TYPE = 1;