... just a tiiiiiny nit pick here (sorry the maths teacher in me)
The first bracket, shouldn't it be 60,000 x 20,000 x 0.9 x 0.6 though? Seeing that you're assuming a cost of 40%, the profit is 60% no?
Then if we were to rework it, it would look something like
($60,000 x 20,000 x 0.9 x 0.6) - $78m = $648m/586,586,780 = $1.10 per share x 41 (p/e ratio of csl) = $45.29
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