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