Core Viewpoint - The company Jinzhou Port Co., Ltd. (referred to as "Delisted Jin Port") is currently in a delisting adjustment period due to serious violations, including financial fraud and illegal information disclosure, leading to the termination of its stock listing [1][2]. Group 1: Company Violations - Delisted Jin Port has been involved in financial fraud for several consecutive years, with regulatory investigations revealing that the company inflated revenue and profits through non-commercial bulk trade activities with seven companies, resulting in a total inflated revenue of over 8.6 billion yuan and inflated profits of nearly 180 million yuan from 2018 to 2021 [2]. - The company also inflated profits in 2022, 2023, and the first quarter of 2024 by 36.1 million yuan, 68.1 million yuan, and 15.4 million yuan respectively, leading to false disclosures in annual reports [2]. - Delisted Jin Port failed to disclose its 2024 semi-annual report on time and had multiple instances of significant omissions in annual reports, along with issues related to related party transactions and non-operating fund occupation [2]. Group 2: Legal and Regulatory Actions - Two vice presidents of Delisted Jin Port were arrested for violating important information disclosure laws, with several other executives also facing criminal measures and administrative penalties [1][4]. - The China Securities Regulatory Commission (CSRC) imposed a fine of 8 million yuan on the company and warned six executives, while the Liaoning Securities Regulatory Bureau fined the company 20 million yuan and penalized 11 executives [4]. - The regulatory actions reflect a "zero tolerance" approach towards financial fraud, aiming to enhance market integrity and protect investor interests through legal and civil remedies [4][5].