delete
from ITEM as I
where not exists
    (
    select
        MAX(LAST_DELIVERY_DATE) as MAX_DATE
    from STOCK as S
    where
        I.ITEM_CODE=S.ITEM_CODE
        and ACTUAL_AMT>0
    group by S.ITEM_CODE
    having MAX_DATE>='2022-12-01'
    )
    and STOCK_MANAGEMENT_TYPE=1
;