DELETE FROM ITEM
WHERE 

ITEM_CODE NOT IN
(
    SELECT ITEM_CODE
    FROM STOCK
)
OR
ITEM_CODE IN
(
    SELECT ITEM_CODE
    FROM STOCK
    GROUP BY ITEM_CODE
    HAVING 
    MAX(IFNULL(LAST_DELIVERY_DATE, DATE("2023-06-01"))) < "2022-12-01"
    AND SUM(ACTUAL_AMT) = 0
)