delete from ITEM
where
  ITEM_CODE in(
  select
itm.ITEM_CODE
from
ITEM itm
left join
STOCK stk
on itm.ITEM_CODE = stk.ITEM_CODE
where
itm.STOCK_MANAGEMENT_TYPE = 1
and
(
    stk.ITEM_CODE is null
    or
    (
      stk.ACTUAL_AMT = 0
      and stk.LAST_DELIVERY_DATE < date('2023-01-01')
    )
)
group by itm.ITEM_CODE
)