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Earnings Per Share (Tables)
12 Months Ended
Dec. 31, 2024
Earnings Per Share [Abstract]  
Calculation of Basic and Diluted Earnings

The table below shows the calculation of basic and diluted earnings for the periods presented.

   
For the Year Ended
 
 
December 31, 2024
   
December 31, 2023
   
December 31, 2022
 

         (In thousands, except per share data)  
Computation of earnings per share - USPH shareholders:                        
Net income attributable to USPH shareholders
 
$
31,424
   
$
28,239
   
$
32,158
 
Charges to retained earnings:
                       
Revaluation of redeemable non-controlling interest
   
(4,964
)
   
(13,565
)
   
(3,890
)
Tax effect at statutory rate (federal and state)
   
1,268
     
3,466
     
994
 
   
$
27,728
   
$
18,140
   
$
29,262
 
                         
Earnings per share (basic and diluted)
 
$
1.84
   
$
1.28
   
$
2.25
 
                         
Shares used in computation:
                       
Basic and diluted earnings per share - weighted-average shares
    15,064
      14,188
      12,985