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EARNINGS PER SHARE (Tables)

3 Months Ended

Mar. 31, 2022

EARNINGS PER SHARE [Abstract]

Computations of Basic and Diluted 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
		March 31, 2022				March 31, 2021
Computation of earnings per share - USPH shareholders:
Net income attributable to USPH shareholders		$	8,799			$	8,173
(Charges) credit to retained earnings:
Revaluation of redeemable non-controlling interest			(153	)			(7,270	)
Tax effect at statutory rate (federal and state) of 25.55%			39				1,857
		$	8,685			$	2,760
Earnings per share (basic and diluted)		$	0.67			$	0.21
Shares used in computation:
Basic and diluted earnings per share - weighted-average shares			12,937				12,870

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- References

No definition available.

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- Definition

Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257

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