They can penetrate 60m of soil. They cannot penetrate 60m of concrete. Reinforced concrete at about 5000psi would only get penetration of 8-15m.

The facility is beneath 80m of limestone which in the Qom formation is roughly equivalent to about 5000psi concrete.

Beneath the limestone, sits the facility itself which is encased in high performance concrete. So these bombs need to pen 80m of 5000psi material and then a unknown depth of high performance concrete.