Most of the studies done on the profit sharing topic focused on workers effect. Whereas, in some business, particularly service business, customers factor greatly influence the growth of profit. This paper investigates customers’ participation to profit sharing program by using Heckman two-step estimator. The selectivity is used in order to face the possibility of biasness in the estimation. The analysis is based on the data of door to door service business in Malaysia. The empirical result reveal a signi