delete
from ITEM
where
    STOCK_MANAGEMENT_TYPE = 1
    and
    (
        ITEM_CODE not in(
            select ITEM_CODE
            from STOCK
            group by ITEM_CODE
        )
        or
        ITEM_CODE in (
            select
                i.ITEM_CODE
            from 
                ITEM i
                left outer join
                    STOCK s
                    on i.ITEM_CODE = s.ITEM_CODE
            group by 
                i.ITEM_CODE
            having
                max(LAST_DELIVERY_DATE) < '2023-01-01'
                and
                sum(ACTUAL_AMT) = 0
        )            
    )