Incident Overview
A flight instructor reported that they were practicing a "maximum performance takeoff abort - backwards" maneuver with a student pilot. The student was on the controls during the initial takeoff climb to an altitude of approximately 150 feet above ground level (AGL). The instructor then took over the controls just prior to initiating the abort procedure.
Maneuver Execution
When the abort phase began, the instructor applied aft cyclic and slightly lowered the collective. At that point, the helicopter was in a tail-low attitude. It then started to descend, entering a condition described as "settling with power."
Recovery Attempt
In response, the instructor applied forward cyclic and lowered the collective further. However, the helicopter did not have sufficient altitude to level out or gain enough airspeed to recover before impacting the ground.
Impact and Post-Impact
The helicopter contacted the ground on its right-side skid, pivoted approximately 180 degrees, and then rolled over onto its left side.
Safety Information
The report did not specify any injuries, damage extent, or other details such as aircraft type, registration, or weather conditions.