<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>                    7,912,027
<PP&E>                              2,458,788
<DEPRECIATION>                      946,669
<TOTAL-ASSETS>                      15,936,861
<CURRENT-LIABILITIES>               9,787,054
<BONDS>                             500,000
<PREFERRED-MANDATORY>               0
<PREFERRED>                         9
<COMMON>                            62,574
<OTHER-SE>                          3,653,772
<TOTAL-LIABILITY-AND-EQUITY>        15,936,861
<SALES>                             0
<TOTAL-REVENUES>                    14,371,529
<CGS>                               0
<TOTAL-COSTS>                       14,605,109
<OTHER-EXPENSES>                    1,013,046
<LOSS-PROVISION>                    1,419,583
<INTEREST-EXPENSE>                  1,013,046
<INCOME-PRETAX>                     (831,414)
<INCOME-TAX>                        44,635
<INCOME-CONTINUING>                 (876,049)
<DISCONTINUED>                       0
             <EXTRAORDINARY>         0
<CHANGES>                            0
<NET-INCOME>                         (876,049)
<EPS-BASIC>                          (.16)
<EPS-DILUTED>                        (.16)