May 4 (Reuters) - Gourmet Master Co Ltd 2723.TW :
* Co revised 2016 dividend payment plan
* Says it will use undistributed profit to pay cash
dividends of T$5 per share to shareholders for 2016
* Says it will use additional paid-in capital to distribute
stock dividend worth T$1 instead of T$0.5 announced previously
for every one share
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