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EARNINGS PER SHARE | 9 Months Ended
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Sep. 30, 2021
EARNINGS PER SHARE [Abstract] |
EARNINGS PER SHARE | 4. EARNINGS PER SHARE In accordance with current accounting guidance, the revaluation of redeemable non-controlling interest (see Note 5 – 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, 2021 |  |  | September 30, 2020 |  |  | September 30, 2021 |  |  | September 30, 2020 |
Computation of earnings per share - USPH shareholders: |  |  |  |  |  |  |  |  |  |  |  |
Net income attributable to USPH shareholders |  | $ | 10,009 |  |  | $ | 10,916 |  |  | $ | 30,618 |  |  | $ | 22,164 |
(Charges) credit to retained earnings: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revaluation of redeemable non-controlling interest |  |  | (2,071 | ) |  |  | (4,297 | ) |  |  | (11,889 | ) |  |  | 1,175 |
Tax effect at statutory rate (federal and state) of 25.55% and 26.25%, respectively |  |  | 529 |  |  |  | 1,228 |  |  |  | 3,038 |  |  |  | (308 | )
|  | $ | 8,467 |  |  | $ | 7,847 |  |  | $ | 21,767 |  |  | $ | 23,031 |
Earnings per share (basic and diluted) |  | $ | 0.66 |  |  | $ | 0.61 |  |  | $ | 1.69 |  |  | $ | 1.80 |
Shares used in computation: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Basic and diluted earnings per share - weighted-average shares |  |  | 12,909 |  |  |  | 12,847 |  |  |  | 12,894 |  |  |  | 12,829 |

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