with s as (
  select
    item_code,
    max(last_delivery_date) last_delivery_date,
    sum(actual_amt) actual_amt
  from stock
  group by 1
),
del_ids as (
  select i.item_code item_code
    from item i
    left join s using(item_code)
    where 
      i.STOCK_MANAGEMENT_TYPE = 1
      AND 
      (
        s.item_code is null
        OR
        DATE('2023-06-01', '-6 month') >= s.last_delivery_date AND s.actual_amt = 0
      )
)
--select * from del_ids
delete from item as i
where i.item_code in (select * from del_ids)