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Earnings Per Share (Tables)
3 Months Ended
Mar. 31, 2024
Earnings Per Share [Abstract]  
Computations of Basic and Diluted Earnings
The computation of basic and diluted earnings per share are as follows.

 
Three Months Ended
 

 
March 31, 2024
   
March 31, 2023
 
   
(In thousands, except per share data)
 
Earnings per share
           
Computation of earnings per share - USPH shareholders:
           
Net income attributable to USPH shareholders
  $ 8,046     $ 7,410  
Charges to retained earnings:
               
Revaluation of redeemable non-controlling interest
    (1,439 )     119  
Tax effect at statutory rate (federal and state)
    368       (30 )
    $ 6,975     $ 7,499  
                 
Earnings per share (basic and diluted)
  $ 0.46     $ 0.58  
                 
Shares used in computation - basic and diluted
    15,017
      13,025