Don't see how it makes any difference. If you receive franking credits, it's because the Company has paid tax on the profits, thus reducing the size of its nett profit and similarly reducing the size of your dividend. If the Company doesn't have to pay tax (because of previous year losses), then profit will be higher, as will the dividend, but the divident it will be 'un-franked;. The nett result for shareholders would be no different - either a smaller franked dividend, or a higher unfranked one.
Ann: BlueScope increases 2H FY2022 earnings guidance, page-14
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