DELETE 
FROM
   ITEM 
WHERE
   ITEM_CODE NOT IN (SELECT ITEM_CODE FROM STOCK) 
   AND STOCK_MANAGEMENT_TYPE = '1' 
   OR ITEM_CODE IN ( 
      SELECT
           ITEM_CODE 
      FROM
         ( 
            SELECT
                 ITEM_CODE                                     AS ITEM_CODE
               , MAX(IFNULL(LAST_DELIVERY_DATE, '2023-06-01')) AS LAST_DATE
               , SUM(ACTUAL_AMT)                               AS A_AMT 
            FROM
               STOCK 
            GROUP BY
               ITEM_CODE
         ) 
      WHERE
         LAST_DATE <= '2023-01-01' 
         AND A_AMT = 0
   ) 
   AND STOCK_MANAGEMENT_TYPE = '1'
;