delete from item 
where item_code in (
select 
  item.item_code
from item 
left join stock 
  on item.item_code = stock.item_code 
left join 
(select 
  item_code 
  ,max(last_delivery_date) as max_delv_date
  ,sum(actual_amt) as sum_actual_amt
from stock 
group by 1
) as max_date
  on stock.item_code = max_date.item_code 
where item.STOCK_MANAGEMENT_TYPE = 1 
  and (stock.item_code is null
  or ((max_date.max_delv_date <= '2022-12-01' or max_delv_date is null )
    and max_date.sum_actual_amt = 0)
  )
)
;