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Earnings Per Share (Tables) | 12 Months Ended
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Dec. 31, 2025
Earnings Per Share [Abstract] |
Computation of Basic and Diluted Earnings | The table below shows the calculation of basic and diluted earnings for the periods presented. The Company’s improved performance during the twelve months ended December 31, 2025, increased the value of redeemable non-controlling interests by $24.5 million, which reduced earnings per share.
|  | For the Year Ended |
|  | December 31, 2025 |  |  | December 31, 2024 |  |  | December 31, 2023 |
|  | (In thousands, except per share data) |
Computation of earnings per share - USPH shareholders: |  |  |  |  |  |  |  |  |  |  |  |
Net income attributable to USPH shareholders |  | $ | 39,583 |  |  | $ | 31,424 |  |  | $ | 28,239 |
Charges to retained earnings: |  |  |  |  |  |  |  |  |  |  |  |
Revaluation of redeemable non-controlling interest |  |  | (24,521 | ) |  |  | (4,964 | ) |  |  | (13,565 | )
Tax effect at statutory rate (federal and state) |  |  | 6,510 |  |  |  | 1,268 |  |  |  | 3,466 |
|  | $ | 21,572 |  |  | $ | 27,728 |  |  | $ | 18,140 |
Earnings per share (basic and diluted) |  | $ | 1.42 |  |  | $ | 1.84 |  |  | $ | 1.28 |
Shares used in computation: |  |  |  |  |  |  |  |  |  |  |  |
Basic and diluted earnings per share - weighted-average shares |  |  | 15,175 |  |  |  | 15,064 |  |  |  | 14,188 |

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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 -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1 + Details
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