Ann: VAH Announces Outcomes of Capital Structure Review,AIZ-VAH.AX, page-21

That calculation makes more sense than your previous one but even that consensus will not have taken into account the positive effects of the $1.1bn that will soon be available to VAH.
I guess much will depend on what VAH will do with all that cash but if they are going to pay down some/much of their debt then I would like to think that the 108m npat should be at the lower end and that my $215 npat or even more should also be possible.
See also:
https://www.investsmart.com.au/shares/asx-vah/virgin-australia-holdings-limited