gistfile1.pl

#!/usr/bin/env perl
use Benchmark qw(:all);

sub with_return {
    my ($x, $y) = @_;
    return $x, $y;
}

sub without_return {
    my ($x, $y) = @_;
    ($x, $y);
}

cmpthese(
    10_000_000,
    {   'with return'    => \&with_return,
        'without return' => \&without_return,
    }
);

__END__

C:\Users\avkhozov>perl ret.t
                    Rate    with return without return
with return    3885004/s             --            -1%
without return 3909304/s             1%             --

C:\Users\avkhozov>perl -v

This is perl 5, version 12, subversion 3 (v5.12.3) built for MSWin32-x86-multi-thread