delete from ITEM
where
    STOCK_MANAGEMENT_TYPE = 1
and
    (
    ITEM_CODE not in
        (select
            s.ITEM_CODE
        from
            STOCK s)
    or
    ITEM_CODE in
        (select
            s.ITEM_CODE
        from
            STOCK s
        group by
            s.ITEM_CODE
        having
            MAX(s.LAST_DELIVERY_DATE) <= DATE('2023-06-01', '-6 months')
        and
            SUM(s.ACTUAL_AMT) = 0)
    )
;