select ITM.*
from ITEM as ITM
inner join STOCK as STK
        on ITM.ITEM_CODE = STK.ITEM_CODE
where STK.LAST_DELIVERY_DATE >= '2023-01-01'
--and   STK.LAST_DELIVERY_DATE is not NULL
and   CAST(STK.ACTUAL_AMT as real) > 0
and   CAST(ITM.STOCK_MANAGEMENT_TYPE as real) = 1