Announcement of Board of Directors’ Approval of Adjustment of 2010 Cash Dividend Distribution Yield of the Company

Company Code: 6127 Company Name: LEATEC

Date of Announcement: 2011/07/28

Event Occurrence Date: 2011/07/28

1. Resolution Date of Board of Directors or Shareholders’ Meeting: 2011/07/28

2. Original dividend issuance type and amount: Cash dividends, and distribution of NT$0.5 per share

3. Dividend issuance type and amount after adjustment: Cash dividends, and distribution of NT$0.52093517 per share.

4. Reason of adjustment: The number of shares issued by the Company is 89,705,546 shares. Since the Company repurchase treasury shares of 4,664,000 shares, the number of shares available for rights distribution becomes 85,041,546 shares, accordingly, the distribution yield is adjusted.

5. Other matters that need to be specified: None