SELECT
	*
FROM ITEM I
WHERE I.STOCK_MANAGEMENT_TYPE = 1
AND I.ITEM_CODE NOT IN (
	SELECT
		S.ITEM_CODE
	FROM STOCK S
	)
AND I.ITEM_CODE NOT IN (
	SELECT
    	AA.ITEM_CODE
	FROM
    	(
	    SELECT S.ITEM_CODE
		    ,MAX(S.LAST_DELIVERY_DATE) LAST_DELIVERY_DATE
	    FROM STOCK S
    	WHERE S.ACTUAL_AMT = 0
    	AND S.LAST_DELIVERY_DATE IS NOT NULL
    	GROUP BY S.ITEM_CODE
    	) AA
	WHERE AA.LAST_DELIVERY_DATE <= '2022-12-01'
	)
;