Allied Healthcare Products, St. Louis, posted net income of $210,000, or 3 cents a share, for the third quarter of fiscal 2000 ended March 31, compared with a net loss of $189,000, or 2 cents a share, the same quarter of 1999.

Results included pretax charges totaling $2.3 million for the recall of the company's oxygen regulator, restructuring of the company and consolidation of operations, officials said.

Integrated Health Services, Sparks, Md., which filed for Chapter 11 bankruptcy protection in February, posted a net loss for the first quarter of fiscal 2000 ended March 31 of $28.2 million, or 58 cents a share. That compares with a net loss of $6.6 million, or 13 cents a share, for the same period the year before.

The loss before reorganization costs and income taxes was $21 million, officials said.

Simione Central Holdings, Atlanta, recorded a net loss of $1.05 million, or 27 cents a share, for the first quarter of fiscal 2000 ended March 31.

The results included the company's merger with MCS Inc. The company accounted for the merger as if MCS had acquired Simione Central in a reverse merger, officials said. Thus, the results include the operations of MCS for the first three months and those of Simione Central only for March 8-31.

Coram Healthcare, Denver, recorded a net loss for the first quarter of fiscal 2000 ended March 31 of $4.9 million, or 10 cents a share, compared with a loss of $400,000, or 1 cent a share, the same quarter in 1999.

Much of the loss-$3.4 million-came from the discontinued operations of the company's Resource Network subsidiaries, which filed for bankruptcy in August.

Daniel Crowley, chairman, president and chief executive officer, said the company, which in April settled its breach-of-contract lawsuit against Aetna U.S. Healthcare, still "has significant debt and interest expenses that negatively affect shareholders' equity, net income and earnings per share."

The company has decided to convert "a significant portion" of Coram's debt to equity, he said, adding that it hoped to convert enough to have net shareholders' equity of $75 million by the end of the year.