delete from item 
where item_code in (
select 
  item.item_code
from item 
left join stock 
  on item.item_code = stock.item_code 
where item.STOCK_MANAGEMENT_TYPE = 1 
  and (stock.item_code is null
  or (stock.last_delivery_date < '2023-01-01'
    and stock.actual_amt = 0)
  )
)
;