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EARNINGS PER SHARE | 3 Months Ended
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Mar. 31, 2023
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 |
|  | March 31, 2023 |  |  | March 31, 2022 |
Computation of earnings per share - USPH shareholders: |  |  |  |  |  |
Net income attributable to USPH shareholders |  | $ | 7,410 |  |  | $ | 8,799 |
Charges to retained earnings: |  |  |  |  |  |  |  |
Revaluation of redeemable non-controlling interest |  |  | 119 |  |  |  | (153 | )
Tax effect at statutory rate (federal and state) |  |  | (30 | ) |  |  | 39 |
|  | $ | 7,499 |  |  | $ | 8,685 |
Earnings per share (basic and diluted) |  | $ | 0.58 |  |  | $ | 0.67 |
Shares used in computation: |  |  |  |  |  |  |  |
Basic and diluted earnings per share - weighted-average shares |  |  | 13,025 |  |  |  | 12,937 |

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