delete from item
where item_code in (

with tmp as (
select
    i.item_code i_code
    ,s.item_code s_code
    ,max(s.last_delivery_date) last_delivery_date
    ,sum(actual_amt) sum_amt
from
    item i left join stock s
    on i.item_code = s.item_code
where
    i.stock_management_type = 1
group by
    i.item_code
)
select
    i_code
from
    tmp
where
    s_code is Null 
    or (last_delivery_date <= '2022-12-31' and sum_amt = 0)

)
;

select * from item;