The aim of this study was to evaluate the impact of non-interest income on asset Returns, standard deviation of Return on assets, Return on assets adjusted, is. This study literature study and analytical reason and based on panel data analysis (panel data) is. In this study, 117 financial companies listed on the Tehran Stock Exchange during the period 1389 to 1393. Software to analyze the results of the study, 7 Eviews used. The results confirming the first hypothesis suggests that the non-interest income and a Return on assets of the company, there was a significant relationship. Also according to the analysis made in connection with the second hypothesis study came to the conclusion that Non-interest income and standard deviation of Returns between corporate assets, there was a significant relationship. Following the results of verification third hypothesis suggests that the non-interest income and adjusted Return on assets of the company, there was a significant relationship.