PSNR Result for two difference audio

Hello,

When I calculate PSNR for two audio with same length, I got the PSNR result is 105.99. Is it correct? I thought PSNR value is greater than or equal 35dB is considered good. But my PSNR result is greater than 35 db , the quality is low and difference with original audio quality.

Please find attachment to check details and please give me your advice :)