delete from item
where item_code in
(
select item_code
from
(
select item_code 
from item as A
where  not exists(select * from stock as B where A.item_code = B.item_code)

union all

select A.item_code
from item as A
inner join stock as B
on A.item_code = B.item_code
and A.STOCK_MANAGEMENT_TYPE = 1
where B.ACTUAL_AMT = 0
group by A.item_code
having (julianday(date('2023-06-01')) - julianday(max(B.last_delivery_date))) >= 180
)
)
;