Valuing companies is a planning necessity for managers and investors. Valuation demonstrates how strategy and financial structure affect the stock market value of companies. The value of the company is important for shareholders, investors, managers, creditors and other stakeholders in evaluating the future of the company and its impact on estimating the risk and return on investment and stock prices. Organizational (structural) capital leads to executive communication, business process improvement, revenue increase, cost reduction and quality improvement. Organizational capital is considered as a competitive intelligent resource, which ultimately shortens the production cycle and increases the capacity of the organization. Therefore, the purpose of this study is to examine whether organizational capital affects the value of companies accepted in Is the Tehran Stock Exchange effective? The statistical population of the study is all companies listed on the Tehran Stock Exchange between 2016 and 2016. After applying the restrictions, 105 companies were selected as the research sample. The results of the research hypothesis analysis showed that organizational capital on the value of companies listed on the stock exchange. Tehran Stock Exchange has a significant and positive effect.