delete from ITEM
 where STOCK_MANAGEMENT_TYPE = 1 
   and (not exists (select * from STOCK S1 where S1.ITEM_CODE = ITEM_CODE)
         or ITEM_CODE in (select S2.ITEM_CODE 
                            from STOCK S2 
                           group by S2.ITEM_CODE
                          having MAX(S2.LAST_DELIVERY_DATE) <= '2022-12-01'
                             and SUM(S2.ACTUAL_AMT) = 0))
;