delete
    *
FROM
    (SELECT 
        S.ITEM_CODE,S.LAST_DELIVERY_DATE,S.ACTUAL_AMT,I.STOCK_MANAGEMENT_TYPE
    FROM ITEM I
    LEFT JOIN STOCK S
    ON S.ITEM_CODE = I.ITEM_CODE
    WHERE
        S.ITEM_CODE IS NULL
    OR
        S.LAST_DELIVERY_DATE <= (select datetime('2023-06-01', '-6 month'))
    OR
        S.LAST_DELIVERY_DATE IS NULL
    AND
        S.ACTUAL_AMT =  '0'
    AND
        I.STOCK_MANAGEMENT_TYPE = '1')