the way I'd look at is what's the return-on-capital for pharmaceuticals as a whole.

Generally I think (this is highly subjective and irrational, of course) that I'd be comfortable with a 10%-20% return-on-capital overall. Lower than that and I'd think that risky drugs couldn't get funding; higher and I'd think there's too much rent-seeking.

Perhaps some economists have studied what an optimal ROC might be for pharmaceuticals.

In any case, the gross margin per-pill doesn't really tell you anything about ROC. 99.875% is astounding, but what was invested to get to that point - including the drugs that never made it to market?