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Earnings Per Share (Tables)
3 Months Ended
Mar. 31, 2025
Earnings Per Share [Abstract]  
Calculation of Basic and Diluted Earnings
The computation of basic and diluted earnings per share are as follows.

 
Three Months Ended
 

 
March 31, 2025
   
March 31, 2024
 
Earnings per Share  
(In thousands, except per share data)
 
Computation of earnings per share - USPH shareholders:
           
Net income attributable to USPH shareholders
  $ 9,899     $ 8,046  
Charges to retained earnings:
               
Revaluation of redeemable non-controlling interest
    2,903       (1,439 )
Tax effect at statutory rate (federal and state)
    (742 )     368  
    $ 12,060     $ 6,975  
                 
Earnings per share (basic and diluted)
  $ 0.80     $ 0.46  
                 
Shares used in computation:
               
Basic and diluted earnings per share - weighted-average shares
    15,132
      15,017