Those numbers are somewhat financial fiction to garner sympathy for big pharma, lobby for reduced regulations, and for “AI” startups to pitch their products.
Substantiate? No, you'll have to wait for the next Panama Papers for that.
But the process is similar to https://en.wikipedia.org/wiki/Hollywood_accounting : there's so many levels of suppliers/customers/expenses that may or may not belong to the same conglomerate, it's very easy to make the numbers of any individual organization reflect what you want it to reflect.