<ARTICLE> 5 <LEGEND> This schedile contains summary financial information extracted from the consolidated balance sheet and the consolidated statement of income filed as part of the report on Form 10-Q and is qualified in its entirety by reference to such report on Form 10-Q. </LEGEND> <CIK> 0000915127 <NAME> PHC, Inc. <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> Jun-30-1997 <PERIOD-START> Jul-01-1996 <PERIOD-END> Sep-30-1996 <CASH> 6,547 <SECURITIES> 0 <RECEIVABLES> 11,708,123 <ALLOWANCES> 1,591,393 <INVENTORY> 0 <CURRENT-ASSETS> 11,308,314 <PP&E> 9,561,720 <DEPRECIATION> 1,574,193 <TOTAL-ASSETS> 22,506,221 <CURRENT-LIABILITIES> 5,772,467 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 33,340 <OTHER-SE> 6,579,737 <TOTAL-LIABILITY-AND-EQUITY> 22,506,221 <SALES> 0 <TOTAL-REVENUES> 5,918,060 <CGS> 0 <TOTAL-COSTS> 5,596,231 <OTHER-EXPENSES> 295,344 <LOSS-PROVISION> 269,943 <INTEREST-EXPENSE> 295,344 <INCOME-PRETAX> 109,875 <INCOME-TAX> 44,133 <INCOME-CONTINUING> 65,742 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 65,742 <EPS-PRIMARY> .02 <EPS-DILUTED> .02