The PL/SQL MINUS operator returns all rows from the first query that are not present in the second query. Each SELECT statement defines a dataset, and the MINUS operator retrieves all records from the first dataset, excluding any that also appear in the second dataset.
select stock_id, stock_name
from stock_master
where active = 'Y'
minus
select stock_poid, stock_desc
from stock_ledger
where transaction_date > '01-JAN-24'

