When you call a sub, Perl needs to store the current @_ on the stack, along with data for caller in case that's called, needs to track call context (scalar, list, or void), plus the address of where to return to when the sub call has completed. Some of this can be avoided by using goto. Method calls are even more work because you need to look up at run time which sub to call, including traversing @ISA.

I'm pretty sure a lot of this is documented in Perl's XS documentation because calling a sub in XS is pretty manual and you have to do a lot of this yourself in C code. (Though there are macros to simplify it.)

Sub calls in Perl are one of the most time-expensive built-in operations that doesn't involve the filesystem or network.

In Type::Tiny, I go to ridiculous lengths to avoid sub calls. Like if you use a type constraint like ArrayRef[Int] you might think that there would be one sub to check that something is an arrayref, and then that would call the sub to check ints once for each element of the arrayref. But...

use Types::Standard qw( Int ArrayRef );

my $type   = ArrayRef[ Int->where('$_ >= 0') ];
my $check  = $type->compiled_check;

# The following check is ONE sub call. Just one.
if ($check->(\@somearray)) {
   ...;
}
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You might be interested in Sub::Block which automates some inlining stuff, especially with grep and map.