delete from ITEM as i
where not exists (
    select 1 from STOCK s
    where i.ITEM_CODE = s.ITEM_CODE
  )
and STOCK_MANAGEMENT_TYPE = 1;



with base1 as (
select
  max(LAST_DELIVERY_DATE) LAST_DELIVERY_DATE
  ,sum(ACTUAL_AMT) ACTUAL_AMT
from
  STOCK
group by
  ITEM_CODE
)
delete from ITEM as i
where ITEM_CODE in (
    select
      ITEM_CODE
    from
      base1
    where
      LAST_DELIVERY_DATE <= '2022-12-01'
      and ACTUAL_AMT = 0
);