WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE. EXHIBIT 27 Exhibit Number Document 27 Financial Data Schedule <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 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> JUN-30-1999 <PERIOD-START> JUL-1-1998 <PERIOD-END> MAR-31-1999 <EXCHANGE-RATE> 1.000 <CASH> 137,949 <SECURITIES> 0 <RECEIVABLES> 9,776,595 <ALLOWANCES> 3,079,521 <INVENTORY> 0 <CURRENT-ASSETS> 8,059,645 <PP&E> 2,458,788 <DEPRECIATION> 946,669 <TOTAL-ASSETS> 16,066,779 <CURRENT-LIABILITIES> 8,498,920 <BONDS> 500,000 <PREFERRED-MANDATORY> 0 <PREFERRED> 9 <COMMON> 62,574 <OTHER-SE> 4,983,450 <TOTAL-LIABILITY-AND-EQUITY> 16,066,779 <SALES> 0 <TOTAL-REVENUES> 14,371,529 <CGS> 0 <TOTAL-COSTS> 14,530,760 <OTHER-EXPENSES> 882,640 <LOSS-PROVISION> 1,419,583 <INTEREST-EXPENSE> 869,199 <INCOME-PRETAX> (613,327) <INCOME-TAX> 44,635 <INCOME-CONTINUING> (657,962) <DISCONTINUED> 0 <EXTRAORDINARY> 1,089,076 <CHANGES> 0 <NET-INCOME> 431,114 <EPS-PRIMARY> .08 <EPS-DILUTED> .08