delete from ITEM
where ITEM_CODE in
    (
        select
            ITEM_CODE
        from ITEM
        
        except
        
        select
            ITEM_CODE
        from STOCK
        group by ITEM_CODE
        
        union
        
        select
            ITEM_CODE
        from
            (select
                ITEM_CODE
                , row_number()
                    over(partition by ITEM_CODE order by LAST_DELIVERY_DATE desc) as ROW_NUM
                , LAST_DELIVERY_DATE
                , ACTUAL_AMT
            from STOCK)
        where ROW_NUM=1
            and LAST_DELIVERY_DATE<date('2023-06-01', '-6 month') and ACTUAL_AMT=0
    ) 


;