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Derivative Instruments (Tables)
12 Months Ended
Dec. 31, 2025
Derivative Instruments [Abstract]  
Impacts of Derivative Instruments on Consolidated Statements of Comprehensive Income
The impacts of the Company’s derivative instruments on the accompanying Consolidated Statements of Comprehensive Income are presented in the table below.

    For the Year Ended  
    December 31, 2025     December 31, 2024     December 31, 2023  
    (In thousands)  
Net income
 
$
58,005
   
$
45,600
    $ 37,220  
Other comprehensive (loss) gain
                       
Unrealized (loss) gain on cash flow hedge
   
(2,838
)
   
23
      (1,642 )
Tax effect at statutory rate (federal and state)
   
753
     
(6
)
    420  
Comprehensive income
 
$
55,920
   
$
45,617
    $ 35,998  
Comprehensive income attributable to non-controlling interest
   
(18,422
)
   
(14,176
)
    (8,981 )
Comprehensive income attributable to USPH shareholders
 
$
37,498
   
$
31,441
    $ 27,017  
Carrying and Fair Value of Interest Rate Derivatives
The carrying and fair value of the Company’s interest rate derivatives (included in other current assets and other assets) were as follows:

 
As of the Year Ended
 
   
December 31, 2025
   
December 31, 2024
 
    (In thousands)
 
Other current assets
 
$
743
   
$
1,752
 
Other assets
 

177
   
2,006  
    $
920     $
3,758