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EARNINGS PER SHARE (Tables) | 6 Months Ended
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Jun. 30, 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 |  |  | Six Months Ended |
|  | June 30, 2022 |  |  | June 30, 2021 |  |  | June 30, 2022 |  |  | June 30, 2021 |
Computation of earnings per share - USPH shareholders: |  |  |  |  |  |  |  |  |  |  |  |
Net income attributable to USPH shareholders |  | $ | 11,195 |  |  | $ | 12,436 |  |  | $ | 19,994 |  |  | $ | 20,609 |
(Charges) credit to retained earnings: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revaluation of redeemable non-controlling interest |  |  | 210 |  |  |  | (2,549 | ) |  |  | 57 |  |  |  | (9,819 | )
Tax effect at statutory rate (federal and state) of 25.55% |  |  | (54 | ) |  |  | 651 |  |  |  | (15 | ) |  |  | 2,508 |
|  | $ | 11,351 |  |  | $ | 10,538 |  |  | $ | 20,036 |  |  | $ | 13,298 |
Earnings per share (basic and diluted) |  | $ | 0.87 |  |  | $ | 0.82 |  |  | $ | 1.55 |  |  | $ | 1.03 |
Shares used in computation: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Basic and diluted earnings per share - weighted-average shares |  |  | 12,998 |  |  |  | 12,902 |  |  |  | 12,968 |  |  |  | 12,886 |

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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 https://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257 + Details
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