delete 
from 
    ITEM 
where 
    STOCK_MANAGEMENT_TYPE = 1 
    and 
    ITEM_CODE
        not in (
            select 
                ITEM_CODE 
            from 
                STOCK 
        ) 
    or 
    ITEM_CODE
        in (
            select 
                ITEM_CODE 
            from 
                STOCK 
            group by 
                ITEM_CODE 
            having 
                max(LAST_DELIVERY_DATE) < "2023-01-01" 
                and 
                sum(ACTUAL_AMT) < 1 
        ) 
;