There is no connection between profits and dividends, some monstrously profitable companies pay little to no dividends and return money to shareholders via buybacks. The act of doing an acquisition by itself also does not affect profits.
The reason Atlassian doesn't "declare a profit" is that they are not profitable - they pay a lot with SBC, thus diluting shareholders year after year and not returning anything.
The reason Atlassian doesn't "declare a profit" is that they are not profitable - they pay a lot with SBC, thus diluting shareholders year after year and not returning anything.