Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
US Physical TherapyUSPH +1.28%85 Earnings per Share (Diluted) is $0.17 as of Jun. 2026. GuruFocus rates USPH with a GF Score™ of 85/100 and a GF Value™ of $104.24 (Modestly Undervalued). The stock has 9 warning signs investors should review. Among 506 Healthcare Providers & Services companies, US Physical Therapy ranks worse than 66.4% on this metric.
US Physical Therapy's EPS (Basic) for the
three
months ended in Jun. 2026 was $0.25.
Its EPS (Basic) for the trailing twelve months (TTM) ended in Jun. 2026 was $0.17.
During the past 12 months, US Physical Therapy's average EPS without NRIGrowth Rate was -19.90% per year.
During the past 3 years, the average EPS without NRIGrowth Rate was -0.90% per year.
During the past 5 years, the average EPS without NRIGrowth Rate was -6.30% per year.
During the past 10 years, the average EPS without NRIGrowth Rate was 2.20% per year.
During the past 13 years, US Physical Therapy's highest 3-Year average EPS without NRI Growth Rate was 126.40% per year. The lowest was -54.80% per year. And the median was 12.10% per year.
US Physical Therapy (NYSE:USPH) Earnings per Share (Diluted) Explanation
Earnings Per Share (EPS) is the single most important variable used by Wall Street in determining the earnings power of a company. But investors need to be aware that Earnings per Share can be easily manipulated by adjusting depreciation and amortization rate or non-recurring items. That's why GuruFocus lists EPS without NRI, which better reflects the company's underlying performance.
Be Aware
Compared with Earnings per share, a company's cash flow is better indicator of the company's earnings power.
If a company's earnings per share is less than cash flow per share over long term, investors need to be cautious and find out why.
US Physical Therapy Earnings per Share (Diluted) Related Terms
US Physical Therapy Earnings per Share (Diluted) Historical Data
* Premium members only.
The historical data trend for US Physical Therapy's Earnings per Share (Diluted) can be seen below:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
US Physical Therapy Earnings per Share (Diluted) Chart
USPH vs NUTX, AMN, PNTG: Earnings per Share (Diluted) Comparison
For the Medical Care Facilities subindustry, US Physical Therapy's PE Ratio, along with its competitors' market caps and PE Ratio data, can be viewed below:
* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.
US Physical Therapy PE Ratio vs Healthcare Providers & Services Industry
For the Healthcare Providers & Services industry and Healthcare sector, US Physical Therapy's PE Ratio distribution charts can be found below:
* The bar in red indicates where US Physical Therapy's PE Ratio falls into.
US Physical Therapy Earnings per Share (Diluted) Calculation
Earnings Per Share (EPS) is the amount of earnings per outstanding share of the company's stock. In calculating earnings per share, the dividends of preferred stocks need to subtracted from the total net income first.
US Physical Therapy's Earnings Per Share (Diluted) for the fiscal year that ended in Dec. 2025 is calculated as
Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Jun. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was $0.17
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Companies also reported diluted shares in their financial reports. Diluted shares include the shares of convertibles or warrants outstanding.
What does a Earnings per Share (Diluted) of $0.17 mean?
US Physical Therapy (USPH) has a Earnings per Share (Diluted) of $0.17 as of Jun. 2026. Diluted EPS equals net earnings divided by average shares outstanding, including dilutive securities. View historical data on US Physical Therapy and its competitors. According to the industry distribution chart, US Physical Therapy ranks #336 out of 506 companies in the Healthcare Providers & Services industry, placing it in the top 66.4%.
Is US Physical Therapy's Earnings per Share (Diluted) too high?
US Physical Therapy's current Earnings per Share (Diluted) is $0.17. The Healthcare Providers & Services industry median Earnings per Share (Diluted) is 11.00. US Physical Therapy's value of $0.17 is 98.5% below this industry median. Based on the distribution chart, US Physical Therapy ranks #336 out of 506 companies in the Healthcare Providers & Services industry, which is below the industry midpoint. Overall, US Physical Therapy has a GF Score™ of 85/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does US Physical Therapy's Earnings per Share (Diluted) compare to NUTX and AMN?
According to the Healthcare Providers & Services industry distribution chart, US Physical Therapy ranks #336 out of 506 companies for Earnings per Share (Diluted). This places US Physical Therapy in the lower half of its industry. The industry median Earnings per Share (Diluted) is 11.00. US Physical Therapy's value of $0.17 is 98.5% below this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Earnings per Share (Diluted) for a Healthcare Providers & Services company?
The median Earnings per Share (Diluted) among Healthcare Providers & Services companies is 11.00, based on 506 companies in the industry. Companies in the top quartile (top 25%) have a Earnings per Share (Diluted) significantly above this median, while those in the bottom quartile fall well below. However, Earnings per Share (Diluted) should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. US Physical Therapy's current Earnings per Share (Diluted) of $0.17 is 98.5% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Earnings per Share (Diluted) mean?
A high Earnings per Share (Diluted) can signal that a stock is expensive relative to its fundamentals. Diluted EPS equals net earnings divided by average shares outstanding, including dilutive securities. View historical data on US Physical Therapy and its competitors. For the Healthcare Providers & Services industry, the median Earnings per Share (Diluted) is 11.00 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. US Physical Therapy's current Earnings per Share (Diluted) is $0.17. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is US Physical Therapy stock overvalued right now?
Based on GuruFocus' analysis, US Physical Therapy (USPH) is currently considered Modestly Undervalued. The stock's GF Value™ is $104.24, compared to a current price of $79.21 — trading 24% below its estimated fair value. The current Earnings per Share (Diluted) is $0.17 and 98.5% below the Healthcare Providers & Services industry median of 11.00. US Physical Therapy's overall GF Score™ is 85/100 with 9 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Earnings per Share (Diluted) calculated?
Earnings per Share (Diluted) is calculated from a company's financial statements. For US Physical Therapy (USPH), the current Earnings per Share (Diluted) is $0.17 as of Jun. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is US Physical Therapy (USPH) Overvalued in 2026?
Based on GuruFocus' analysis, US Physical Therapy stock appears to be undervalued.
The current stock price of $79.21 is trading 24% below its estimated GF Value™ of $104.24.
GuruFocus considers US Physical Therapy to be Modestly Undervalued.
Key valuation signals for USPH:
Earnings per Share (Diluted): $0.17
GF Value™: $104.24 vs. price of $79.21 (24% below fair value)
Industry Position: 98.5% below the Healthcare Providers & Services median (#336 of 506)
No single metric tells the full story. See the USPH stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
US Physical Therapy Inc through its subsidiaries operate outpatient physical therapy clinics that provide pre-and post-operative care and treatment for orthopedic-related disorders, sports-related injuries, preventative care, rehabilitation of injured workers, and neurological-related injuries. The principal payment sources for the clinics' services are managed care programs, commercial health insurance, Medicare/Medicaid, workers' compensation insurance, and proceeds from personal injury cases. Its operating segment includes Physical therapy operations and Industrial injury prevention services. The company generates maximum revenue from the Physical therapy operations segment.
85GF Score
Get the complete analysis for USPH
Earnings per Share (Diluted) is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
USPH has been successfully added to your 
