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Earnings Per Share (Tables)
 12 Months Ended
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