Abstarct: The peresent study ezamines the effect of improvement of qualitative elemets on the efficiency of investment companies accepted in tehran stock exchange the main purpose of this research is to investigate the relationship between qualitative factors of profit and corporate investment performance for this purpose statistical analysus was used first the financial data of the companies accepted in the tehran stock exchenge has been collected and analyzed thwn qualitatve factors of profitsinclude the type of industry company history type of ownership and management competition and innovation the results show that the upgrading of qualitiative elemets of profit significantly has a positive impact on corporate investment effiiciency in other words companies that have progressed in their qualitative elwments have a better performance in their investment the results show that qualitative factors can bw used as an important criterion for evaluting corporate investment performance according to the results it is recommended that the shirts accepted in the tehran stock exchange focus on promoting their quslitative elements this action can lead to significant improvement in corporate investment efficiency and ultimately help their sustainable growth