delete from ITEM as i
where
   i.STOCK_MANAGEMENT_TYPE = 1
   and (
   NOT EXISTS (SELECT distinct ITEM_CODE FROM STOCK as s where i.item_code = s.item_code)
  or
   EXISTS (
   select distinct ITEM_CODE from STOCK as s2
            where
             i.item_code = s2.item_code
             group by s2.item_code 
             having max(LAST_DELIVERY_DATE) < '2023-01-01' and SUM(ACTUAL_AMT) = 0
             ))