There is a really simple number that tells you what the costs of a company are vs its prices to users. Its called profit. So are the pharama companies profitable?
Yes, most large pharma are very profitable (it's one of the most profitable sectors). As we liked to joke, Roche isn't so much a pharma company as it is a wealthy family that invests in pharma because it's so profitable (until recently there was a very interest structure of family cross-ownership of all the Basel-based pharma firms that was set up for or less for MAD purposes).