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EARNINGS PER SHARE | 9 Months Ended
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Sep. 30, 2018
EARNINGS PER SHARE [Abstract] |
EARNINGS PER SHARE |
4. | EARNINGS PER SHARE
The following tables provide a detail of the basic and diluted earnings per share computation. In accordance with current accounting guidance, the revaluation of redeemable non-controlling interest (see Footnote 6), net of tax, charged directly to retained earnings is included in the earnings per basic and diluted share calculation.
|  | Three Months Ended September 30, |  |  | Nine Months Ended September 30, |
|  | 2018 |  |  | 2017 |  |  | 2018 |  |  | 2017 |
Computation of earnings per share - USPH shareholders |  |  |  |  |  |  |  |  |  |  |  |
Net income attributable to USPH shareholders |  | $ | 8,102 |  |  | $ | 5,150 |  |  | $ | 24,465 |  |  | $ | 14,907 |
Charges to retained earnings: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revaluation of redeemable non-controlling interest |  | $ | (8,680 | ) |  | $ | - |  |  |  | (18,105 | ) |  |  | - |
Tax effect at statutory rate (federal and state) of 26.25% |  |  | 2,279 |  |  |  | - |  |  |  | 4,753 |  |  |  | - |
|  | $ | 1,701 |  |  | $ | 5,150 |  |  | $ | 11,113 |  |  | $ | 14,907 |
Basic and diluted per share |  | $ | 0.13 |  |  | $ | 0.41 |  |  | $ | 0.88 |  |  | $ | 1.19 |
Shares used in computation: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Basic and diluted |  |  | 12,685 |  |  |  | 12,581 |  |  |  | 12,660 |  |  |  | 12,563 |

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -URI http://asc.fasb.org/topic&trid=2144383 + Details
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