XML 22 R11.htm IDEA: XBRL DOCUMENT
v3.20.2

EARNINGS PER SHARE | 9 Months Ended
--- | ---
Sep. 30, 2020
EARNINGS PER SHARE [Abstract] |
EARNINGS PER SHARE | 5. EARNINGS PER SHARE In accordance with current accounting guidance, the revaluation of redeemable non-controlling interest (see Note 6 – Redeemable Non-Controlling Interest), net of tax, charged directly to retained earnings is included in the earnings per basic and diluted share calculation. The following table provides a detail of the basic and diluted earnings per share computation (in thousands, except per share data).
|  | Three Months Ended |  |  | Nine Months Ended |
|  | September 30, 2020 |  |  | September 30, 2019 |  |  | September 30, 2020 |  |  | September 30, 2019 |
Computation of earnings per share - USPH shareholders: |  |  |  |  |  |  |  |  |  |  |  |
Net income attributable to USPH shareholders |  | $ | 10,916 |  |  | $ | 9,047 |  |  | $ | 22,164 |  |  | $ | 32,110 |
Credit (charges) to retained earnings: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revaluation of redeemable non-controlling interest |  |  | (4,298 | ) |  |  | (922 | ) |  |  | 1,175 |  |  |  | (10,752 | )
Tax effect at statutory rate (federal and state) of 26.25% |  |  | 1,228 |  |  |  | 242 |  |  |  | (308 | ) |  |  | 2,822 |
|  | $ | 7,846 |  |  | $ | 8,367 |  |  | $ | 23,031 |  |  | $ | 24,180 |
Earnings per share (basic and diluted) |  | $ | 0.61 |  |  | $ | 0.66 |  |  | $ | 1.80 |  |  | $ | 1.90 |
Shares used in computation: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Basic and diluted earnings per share - weighted-average shares |  |  | 12,847 |  |  |  | 12,774 |  |  |  | 12,829 |  |  |  | 12,750 |

X
- References No definition available. + Details
Name: | us-gaap_EarningsPerShareAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=109243012&loc=SL65017193-207537 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -URI http://asc.fasb.org/topic&trid=2144383 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3630-109257 + Details
Name: | us-gaap_EarningsPerShareTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration