The purpose of corporate companies and their directors is maximization of efficiency and the value of equity. In other words, maximization of the company value and its equity is in increasing profitability and quality. Maximization of the value of a company requires best use of financial resources, attainment of profits and returns and appropriate risk. The purpose of this research is evaluation of the correlation between efficiency and profitability in companies accepted in the Tehran stock exchange. The method of research is correlational and its purpose is applied. From the statistical population, 91 companies between the years 2009 to 2013 were selected and for statistical analysis multivariate regression was used. The index of efficiency was determined as the independent variable and the dependent variables included investment return, net profit and amount of investment. Research findings showed that positive and significant correlation exists between efficiency and companies’ investment return and also significant correlation exists between efficiency and amount of investment.
