DELETE FROM ITEM
WHERE ITEM_CODE IN(
    SELECT
        ITEM_CODE
    FROM
        ITEM AS I
    WHERE
        NOT EXISTS(
            SELECT ITEM_CODE
            FROM STOCK AS S
            WHERE I.ITEM_CODE=S.ITEM_CODE
        )
        OR
        EXISTS(
            SELECT ITEM_CODE
            FROM STOCK AS S
            WHERE I.ITEM_CODE=S.ITEM_CODE
                AND LAST_DELIVERY_DATE <= DATE('2023-06-01','-6 months')
                AND ACTUAL_AMT=0
        )
        AND STOCK_MANAGEMENT_TYPE=1
    )
;