The need of costs of research and development (R&D), promotion and distribution, training are very crucial for pharmaceutical companies. These costs influence the company's performance that will impact its share return especially if there is an extraordinary condition that emerged from the macro environment, such as the covid-19 pandemic. The objective of the study will measure and evaluate the impact of these costs, as independent variables toward the share return as the dependent variable. In Kalbe Farma Tbk, the cost of training for Q4 2020 is 163% compared with Q3 2020, however, the share return and income showed inconsistency for this period. The share return is minus five and the return of equity is higher compared with Q3 2020. There were two pharmaceutical companies listed in the Jakarta stock exchange as the objects. The quarterly data are taken from the financial reports Q1 2010-Q2 2021. The financial reports show that there is a gap between those cost-share returns and income. The statistical tool of Eviews was used and from the autocorrelation test showed that only gross domestic product that impact the share return with correlation value 0.08 and determination analysis results showed 0.117 or 11.7% to dependent variable and the rest of 88.3% in influenced by other factor not examined. Due to the data fullness, the study only research two pharmaceutical companies. It is recomended that another study should research other industry to gain more knowledge about these expense contribution to share price.