PHC INC /MA/
S-3/A, EX-27, 2000-06-06
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<TABLE> <S> <C>

<ARTICLE>       5
<LEGEND>

This schedule  contains  financial  information  extracted from the consolidated
balance  sheet and the  consolidated  statement  of income  filed as part of the
report on Form 10-QSB and is  qualified  in its  entirety by  reference  to such
report on Form 10-QSB.

</LEGEND>

<CIK>                               0000915127
<NAME>                              PHC, Inc.
<MULTIPLIER>                        1
<CURRENCY>                          US

<S>                                <C>
<PERIOD-TYPE>                       9-MOS
<FISCAL-YEAR-END>                   JUN-30-2000
<PERIOD-START>                      JUL-1-1999
<PERIOD-END>                        MAR-31-2000
<EXCHANGE-RATE>                     1.000
<CASH>                              172,852
<SECURITIES>                        0
<RECEIVABLES>                       10,647,708
<ALLOWANCES>                        3,374,100
<INVENTORY>                         0
<CURRENT-ASSETS>                    7,738,731
<PP&E>                              2,542,326
<DEPRECIATION>                      1,164,510
<TOTAL-ASSETS>                      15,612,856
<CURRENT-LIABILITIES>               10,292,213
<BONDS>                             0
               0
                         0
<COMMON>                            77,326
<OTHER-SE>                          3,202,838
<TOTAL-LIABILITY-AND-EQUITY>        15,612,856
<SALES>                             0
<TOTAL-REVENUES>                    14,851,592
<CGS>                               0
<TOTAL-COSTS>                       14,738,446
<OTHER-EXPENSES>                    129,356
<LOSS-PROVISION>                    1,629,029
<INTEREST-EXPENSE>                  601,071
<INCOME-PRETAX>                     (16,210)
<INCOME-TAX>                        53,289
<INCOME-CONTINUING>                 (69,499)
<DISCONTINUED>                      0
<EXTRAORDINARY>                     0
<CHANGES>                           0
<NET-INCOME>                        (69,499)
<EPS-BASIC>                         (.10)
<EPS-DILUTED>                       (.10)



</TABLE>


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