DELETE
FROM ITEM
WHERE NOT EXISTS (SELECT 1 FROM STOCK S WHERE S.ITEM_CODE = ITEM.ITEM_CODE)
and STOCK_MANAGEMENT_TYPE = '1';

WITH T as (
SELECT
ITEM_CODE, MAX(LAST_DELIVERY_DATE) LAST_DELIVERY_DATE
FROM STOCK
GROUP BY ITEM_CODE
HAVING MAX(LAST_DELIVERY_DATE) <= '2022-12-01' and SUM(ACTUAL_AMT) = 0
)

DELETE
FROM ITEM
WHERE ITEM_CODE IN (SELECT ITEM_CODE FROM T)
  and STOCK_MANAGEMENT_TYPE = '1';