View Filing Data

Print Document View Excel Document

Document and Entity Information	12 Months Ended
Document and Entity Information	Dec. 31, 2013 EUR (€) shares
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2013
Entity Registrant Name	EDAP TMS SA
Entity Central Index Key	0001041934
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding \| shares	21,789,670
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well Known Seasoned Issuer	No
Entity Public Float \| €	€ 013
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	FY

Statement of Financial Position - EUR (€) € in Thousands	Dec. 31, 2013	Dec. 31, 2012
Current assets
Cash and cash equivalents	€ 6,681	€ 7,041
Current portion of net trade accounts and notes receivable	7,895	11,148
Other receivables	1,497	842
Inventories	4,698	4,263
Deferred tax assets	22	32
Other assets, current portion	331	367
Short-term investment	1,000	1,036
Total current assets	22,125	24,729
Noncurrent Assets
Property and equipment, net	1,655	2,035
Intangible assets, net	36	71
Goodwill	2,412	2,412
Deposits and other non-current assets	331	396
Net Trade accounts and notes receivable, non current	316	801
Total assets	26,874	30,444
Current liabilities
Trade accounts and notes payable	5,435	6,336
Deferred revenues, current portion	826	885
Social security and other payroll withholdings taxes	760	729
Employee absences compensation	506	473
Income taxes payable	10	12
Other accrued liabilities	1,570	1,928
Short-term borrowings	2,208	2,095
Current portion of capital lease obligations	184	459
Current portion of long-term debt	90	207
Total current liabilities	11,589	13,124
Deferred revenues, non current	47	79
Capital lease obligations, non current	378	494
Non Convertible debentures	0	4,416
Financial instruments carried at fair value	3,439	1,754
Long-term debt, non current	239	415
Other long-term liabilities	1,897	1,999
Total liabilities	17,589	22,282
Shareholders' equity
Common stock, €0.13 par value; 22,171,198 shares issued and 21,789,670 shares outstanding; 18,753,757 shares issued and 18,372,229 shares outstanding; at December 31, 2013 and 2012, respectively	2,882	2,438
Additional paid-in capital	51,385	45,791
Retained earnings	(40,590)	(35,569)
Cumulative other comprehensive loss	(3,221)	(3,327)
Treasury stock, at cost; 381,528 at December 31, 2012 and 2011, respectively	(1,172)	(1,172)
Total shareholders' equity	9,284	8,161
Total liabilities and shareholders' equity	€ 26,874	€ 30,444

Statement of Financial Position (Parenthetical) - € / shares	Dec. 31, 2013	Dec. 31, 2012
Common Stock [Member]
Common Stock, Par Value Per Share	€ 0.13	€ 0.13
Common Stock, Shares, Issued	22,171,198	18,753,757
Common Stock, Shares, Outstanding	21,789,670	18,372,229
Treasury Stock [Member]
Treasury Stock, Shares	381,528	381,528

Statement of Operations - EUR (€) € in Thousands	12 Months Ended
Statement of Operations - EUR (€) € in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Revenues
Sales of goods	€ 14,767	€ 17,009	€ 12,399
Sales of RPPs & leases	3,922	3,988	4,508
Sales of spare parts and services	5,375	5,021	5,365
Total sales	24,065	26,018	22,272
Other revenues	15	47	20
Total revenues	24,080	26,065	22,292
Cost of goods	(8,883)	(9,735)	(7,365)
Cost of RPPs & leases	(2,191)	(2,329)	(2,240)
Cost of spare parts and services	(3,686)	(3,568)	(3,830)
Total cost of sales	(14,761)	(15,632)	(13,435)
Gross profit	9,319	10,433	8,857
Operating Expenses
Research and development expenses	(2,595)	(2,659)	(2,436)
Selling and marketing expenses	(6,279)	(6,620)	(5,874)
General and administrative expenses	(3,200)	(3,185)	(3,044)
Loss from operations	(2,755)	(2,030)	(2,497)
Nonoperating Income (Expense)
Foreign currency exchange gain (loss), net	(1,230)	(733)	482
Other income (expense), net	0	0	(50)
Financial (expense) income, net	(901)	(4,594)	1,522
Income (loss) before taxes	(4,886)	(7,358)	(543)
Income tax (expense) benefit	(135)	(118)	(395)
Net income (loss)	€ (5,021)	€ (7,475)	€ (938)
Earnings per share
Basic income (loss) per share	€ (0.24)	€ (0.43)	€ (0.07)
Diluted income (loss) per share	€ (0.24)	€ (0.43)	€ (0.07)
Basic Weighted average shares outstanding	20,593,720	17,556,395	13,345,004
Diluted Weighted average shares outstanding	20,593,720	17,556,395	13,345,004

Statement of Cash Flows - EUR (€) € in Thousands	12 Months Ended
Statement of Cash Flows - EUR (€) € in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Cash flows from operating activities
Net income (loss)	€ (5,021)	€ (7,475)	€ (938)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	1,179	931	1,413
Change in fair value	630	3,915	(2,435)
Other Non-cash compensation	367	76	199
Change in allowances for doubtful accounts & slow-moving inventories	(663)	153	457
Change in long-term provisions	(127)	(51)	431
Net capital loss on disposals of assets	455	290	355
Deferred tax expense (benefit)	(65)	(52)	293
Operating cash flow	(3,246)	(2,213)	(225)
Increase/Decrease in operating assets and liabilities:
Decrease (Increase) in trade accounts and notes and other receivables	2,554	2,507	(172)
Decrease (Increase) in inventories	(961)	(330)	(264)
Decrease (Increase) in other assets	24	75	259
(Decrease) Increase in trade accounts and notes payable	(822)	(91)	508
(Decrease) Increase in accrued expenses, other current liabilities	(44)	(110)	(842)
Net increase (decrease) in operating assets and liabilities	751	2,051	(511)
Net cash used in operating activities	(2,495)	(162)	(737)
Cash flows from investing activities:
Additions to capitalized assets produced by the Company	(528)	(334)	(756)
Net proceeds from sale of leased back assets	133	299	304
PaymentsToAcquirePropertyPlantAndEquipment	232	272	103
Acquisitions of intangible assets	0	(44)	(11)
Acquisitions of short term investments, net	0	0	0
Net proceeds from sale of short term investments, net	36	536	0
Net proceeds from sale of assets	0	0	0
Increase (decrease) in deposits and guarantees, net	3	50	(47)
Net cash generated by (used in) investing activities	(589)	234	(612)
Cash flow from financing activities:
Proceeds from capital increase	5,671	1,898	758
Proceeds from long term borrowings, net of financing costs	2,950	1,821	210
Repayment of long term borrowings	(6,210)	(2,176)	(299)
Repayment of obligations under capital leases	(587)	(595)	(701)
Increase (decrease) in bank overdrafts and short-term borrowings	113	395	(295)
Net cash generated by (used in) financing activities	1,937	1,342	(328)
Net effect of exchange rate changes on cash and cash equivalents	788	727	(789)
Net increase (decrease) in cash and cash equivalents	(360)	2,141	(2,469)
Cash and cash equivalents at end of year	€ 6,681	€ 7,041	€ 4,900

Statement of Stockholders Equity - EUR (€) € in Thousands	12 Months Ended
Statement of Stockholders Equity - EUR (€) € in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Common Stock [Member]
Capital increase	€ 444	€ 654	€ 44
Ending Balance	2,882	2,438	1,784
Additional Paid-In Capital [Member]
Warrants and stock options granted	367	881	199
Capital increase	5,227	5,126	714
Ending Balance	51,385	45,791	39,784
Accumulated Other Comprehensive Income [Member]
Translation adjustment	154	315	(274)
Provision for retirement indemnities	(48)	(52)	70
Ending Balance	(3,221)	(3,327)	(3,590)
Retained Earnings [Member]
Net income (loss)	(5,021)	(7,475)	(938)
Ending Balance	(40,590)	(35,569)	(28,093)
Treasury Stock [Member]
Ending Balance	(1,172)	(1,172)	(1,172)
Net income (loss)	(5,021)	(7,475)	(938)
Translation adjustment	154	315	(274)
Warrants and stock options granted	367	881	€ 199
Warrants and stock options granted (Shares)			336,603
Capital increase	€ 5,671	€ 5,780	€ 758
Capital increase (Shares)	3,417,441	5,027,225
Provision for retirement indemnities	€ (48)	€ (52)	70
Ending Balance	€ 9,284	€ 8,161	€ 8,714
Ending Balance (Shares)	21,789,670	18,372,229	13,345,004

Statement of Comprehensive Income - EUR (€) € in Thousands	12 Months Ended
Statement of Comprehensive Income - EUR (€) € in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Net income (loss)	€ (5,021)	€ (7,475)	€ (938)
Other comprehensive loss:
Foreign currency translation adjustments	154	315	(274)
Provision for retirement indemnities	(48)	(52)	70
Comprehensive income (loss), net of tax	€ (4,915)	€ (7,213)	€ (1,143)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Net Income
-URI http://asc.fasb.org/extlink&oid=6518256

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.19)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.18)
-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.22)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Other Comprehensive Income
-URI http://asc.fasb.org/extlink&oid=6519514

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e565-108580

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 19
-Article 5

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 20
-Article 9

+ Details

Summary Of Significant Accounting Policies

12 Months Ended

Dec. 31, 2013

Summary Of Significant Accounting Policies [Text Block]

1-1 Nature of operations

EDAP TMS S.A. and its subsidiaries (‘‘the Company’’) are engaged in the development, production, marketing, distribution and maintenance of a portfolio of minimally-invasive medical devices for the treatment of urological diseases. The Company currently produces devices for treating stones of the urinary tract and localized prostate cancer. Net sales consist primarily of direct sales to hospitals and clinics in France and Europe, export sales to third-party distributors and agents, and export sales through subsidiaries based in Germany, Italy and Asia.

The Company purchases the majority of the components used in its products from a number of suppliers but for some components, relies on a single source. Delay would be caused if the supply of these components or other components was interrupted and these delays could be extended in certain situations where a component substitution may require regulatory approval. Failure to obtain adequate supplies of these components in a timely manner could have a material adverse effect on the Company’s business, financial position and results of operation.

1-2 Management estimates

The preparation of financial statements in conformity with U.S. generally accepted accounting principles (‘‘U.S. GAAP’’) requires management to make estimates and assumptions, such as business plans, that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

1-3 Consolidation

The accompanying consolidated financial statements include the accounts of EDAP TMS S.A. and all its domestic and foreign owned subsidiaries, which include EDAP TMS France SAS, EDAP Technomed Inc., Edap Technomed Sdn Bhd, Edap Technomed Italia S.R.L, EDAP Technomed Co. Ltd. and EDAP TMS Gmbh. Edap Technomed Sdn Bhd was incorporated in early 1997. Edap Technomed Co. Ltd. was created in late 1996. EDAP TMS Gmbh was created in July 2006. EDAP SA, a subsidiary incorporating HIFU activities merged all of its activity into EDAP TMS France SAS in 2008. All intercompany transactions and balances are eliminated in consolidation

1-4 Revenue recognition

Sales of goods:

For medical device sales with no significant remaining vendor obligation, payments contingent upon customer financing, acceptance criteria that can be subjectively interpreted by the customer, or tied to the use of the device, revenue is recognized when evidence of an arrangement exists, title to the device passes (depending on terms, either upon shipment or delivery), and the customer has the intent and ability to pay in accordance with contract payment terms that are fixed or determinable. For sales in which payment is contingent upon customer financing, acceptance criteria can be subjectively interpreted by the customer, or payment depends on use of the device, revenue is recognized when the contingency is resolved. The Company provides training and provides a minimum of one-year warranty upon installation. The Company accrues for the warranty costs at the time of sale. Revenues related to disposables are recognized when goods are delivered.

Sales of RPPs and leases:

Revenues related to the sale of Ablatherm treatments invoiced on a ‘‘Revenue-Per-Procedure’’ (‘‘RPP’’) basis are recognized when the treatment procedure has been completed. Revenues from devices leased to customers under operating leases are recognized on a straight-line basis.

F-9

EDAP TMS S.A. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(in thousands of euros unless otherwise noted, except per share data)

Sales of spare parts and services:

Revenues related to spare parts are recognized when goods are delivered. Maintenance contracts rarely exceed one year and are recognized on a straight line basis. Billings or cash receipts in advance of services due under maintenance contracts are recorded as deferred revenue.

1-5 Shipping and handling costs

The Company recognizes revenue from the shipping and handling of its products as a component of revenue. Shipping and handling costs are recorded as a component of cost of sales.

1-6 Cash equivalents and short term investments

Cash equivalents are cash investments which are highly liquid and have initial maturities of 90 days or less.

Cash investments with a maturity higher than 90 days are considered as short-term investments.

1-7 Accounts Receivables

Accounts receivables are stated at cost net of allowances for doubtful accounts. The Company makes judgments as to its ability to collect outstanding receivables and provides allowances for the portion of receivables when collection becomes doubtful. Provision is made based upon a specific review of all significant outstanding invoices. These estimates are based on our bad debt write-off experience, analysis of credit information, specific identification of probable bad debt based on our collection efforts, aging of accounts receivables and other known factors.

1-8 Inventories

Inventories are valued at the lower of manufacturing cost, which is principally comprised of components and labor costs, or market (net realizable value). Cost is determined on a first-in, first-out basis for components and spare parts and by specific identification for finished goods (medical devices). The Company establishes reserves for inventory estimated to be obsolete, unmarketable or slow moving, first based on a detailed comparison between quantity in inventory and historical consumption and then based on case-by-case analysis of the difference between the cost of inventory and the related estimated market value.

1-9 Property and equipment

Property and equipment is stated at historical cost. Depreciation and amortization of property and equipment are calculated using the straight-line method over the estimated useful life of the related assets, as follows:

	Leasehold improvements	10 years or lease term if shorter
	Equipment	3 - 10 years
	Furniture, fixtures, fittings and other	2 - 10 years

Equipment includes industrial equipment and research equipment that has alternative future uses. Equipment also includes devices that are manufactured by the Company and leased to customers through operating leases related to Revenue-Per-Procedure transactions and devices subject to sale and leaseback transactions. This equipment is depreciated over a period of seven years.

F-10

EDAP TMS S.A. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(in thousands of euros unless otherwise noted, except per share data)

1-10 Long-lived assets

The Company reviews the carrying value of its long-lived assets, including fixed assets and intangible assets, for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be fully recoverable. Recoverability of long-lived assets is assessed by a comparison of the carrying amount of the assets (or the Group of assets, including the asset in question, that represents the lowest level of separately-identifiable cash flows) to the total estimated undiscounted cash flows expected to be generated by the asset or group of assets. If the future net undiscounted cash flows is less than the carrying amount of the asset or group of assets, the asset or group of assets is considered impaired and an expense is recognized equal to the amount required to reduce the carrying amount of the asset or group of assets to its then fair value. Fair value is determined by discounting the cash flows expected to be generated by the assets, when the quoted market prices are not available for the long-lived assets. Estimated future cash flows are based on assumptions and are subject to risk and uncertainty.

1-11 Goodwill and intangible assets

Goodwill represents the excess of purchase price over the fair value of identifiable net assets of businesses acquired. Goodwill is not amortized but instead tested annually for impairment or more frequently when events or change in circumstances indicate that the assets might be impaired by comparing the carrying value to the fair value of the reporting units to which it is assigned. Under ASC 350, “Goodwill and other intangible assets”, the impairment test is performed in two steps. The first step compares the fair value of the reporting unit with its carrying amount, including goodwill. If the fair value of the reporting unit is less than its carrying amount, a second step is performed to measure the amount of impairment loss. The second step allocates the fair value of the reporting unit to the Company’s tangible and intangible assets and liabilities. This derives an implied fair value for the reporting unit’s goodwill. If the carrying amount of the reporting units goodwill exceeds the implied fair value of that goodwill, an impairment loss is recognized equal to that excess. For the purpose of any impairment test, the Company relies upon projections of future undiscounted cash flows and takes into account assumptions regarding the evolution of the market and its ability to successfully develop and commercialize its products.

Changes in market conditions could have a major impact on the valuation of these assets and could result in additional impairment losses.

Intangible assets consist primarily of purchased patents relating to lithotripters, purchased licenses, a purchased trade name and a purchased trademark. The basis for valuation of these assets is their historical acquisition cost. Amortization of intangible assets is calculated by the straight-line method over the shorter of the contractual or estimated useful life of the assets, as follows:

	Patents	5 years
	Licenses	5 years
	Trade name and trademark	7 years

1-12 Treasury Stocks

Treasury stock purchases are accounted for at cost. The sale of treasury stocks is accounted for using the first in first out method. Gains on the sale or retirement of treasury stocks are accounted for as additional paid-in capital whereas losses on the sale or retirement of treasury stock are recorded as additional paid-in capital to the extent that previous net gains from sale or retirement of treasury stocks are included therein; otherwise the losses shall be recorded to accumulated benefit (deficit) account. Gains or losses from the sale or retirement of treasury stock do not affect reported results of operations.

F-11

EDAP TMS S.A. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(in thousands of euros unless otherwise noted, except per share data)

1-13 Warranty expenses

The Company provides customers with a warranty for each product sold and accrues warranty expense at time of sale based upon historical claims experience. Standard warranty period may vary from 1 year to 5 years depending on the market. Actual warranty costs incurred are charged against the accrual when paid and are classified in cost of sales in the statement of income. Warranty expense amounted to € 354 thousand, € 469 thousand and € 362 thousand for the years ended December 31, 2013, 2012 and 2011 respectively.

1-14 Income taxes

The Company accounts for income taxes in accordance with ASC 740, ‘‘Accounting for Income Taxes’’ Under ASC 740, deferred tax assets and liabilities are determined based on differences between the financial reporting and tax basis of assets and liabilities and are measured by applying enacted tax rates and laws to taxable years in which such differences are expected to reverse. A valuation allowance is established if, based on the weight of available evidence, it is more likely than not that some portion, or all of the deferred tax assets, will not be realized. In accordance with ASC740, no provision has been made for income or withholding taxes on undistributed earnings of foreign subsidiaries, such undistributed earnings being permanently reinvested.

As of January 1, 2007, the Company adopted FIN48 (now ASC 740) “Accounting for uncertainty in income tax”. Under ASC740, the measurement of a tax position that meets the more-likely-that-not recognition threshold must take into consideration the amounts and probabilities of the outcomes that could be realized upon ultimate settlement using the facts, circumstances and information available at the reporting date.

1-15 Research and development costs

Research and development costs are recorded as an expense in the period in which they are incurred.

The French government provides tax credits to companies for innovative research and development. This tax credit is calculated based on a percentage of eligible research and development costs and it can be refundable in cash and is not contingent on future taxable income. As such, the Company considers the research tax credits as a grant, offsetting operating expenses .

The research tax credit amounted to € 561 thousand, € 256 thousand and € 411 thousand for the years ended December 31 2013, 2012 and 2011 respectively.

1-16 Advertising costs

Advertising costs are recorded as an expense in the period in which they are incurred. Advertising costs amounted to € 391 thousand, € 374 thousand and € 652 thousand for the years ended December 31, 2013, 2012 and 2011 respectively.

F-12

EDAP TMS S.A. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(in thousands of euros unless otherwise noted, except per share data)

1-17 Foreign currency translation and transactions

Translation of the financial statements of consolidated companies

The reporting currency of EDAP TMS S.A. for all years presented is the euro (€). The functional currency of each subsidiary is its local currency. In accordance with ASC 830, all accounts in the financial statements are translated into euro from the functional currency at exchange rate as follows:

·	assets and liabilities are translated at year-end exchange rates;

·	shareholders’ equity is translated at historical exchange rates (as of the date of contribution);

·	statement of income items are translated at average exchange rates for the year; and

·	translation gains and losses are recorded in a separate component of shareholders’ equity.

Foreign currencies transactions

Transactions involving foreign currencies are translated into the functional currency using the exchange rate prevailing at the time of the transactions. Receivables and payables denominated in foreign currencies are translated at year-end exchange rates. The resulting unrealized exchange gains and losses are carried to the statement of income.

1-18 Earnings per share

Basic earnings per share is computed by dividing income available to common shareholders by the weighted average number of shares of common stock outstanding for the period. Diluted earnings per share reflects potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the earnings of the Company. The dilutive effects of the Company’s common stock options and warrants is determined using the treasury stock method to measure the number of shares that are assumed to have been repurchased using the average market price during the period, which is converted from U.S. dollars at the average exchange rate for the period.

1-19 Derivative instruments

ASC 815 requires the Company to recognize all of its derivative instruments as either assets or liabilities in the statement of financial position at fair value. The accounting for changes in the fair value (i.e., gains or losses) of a derivative instrument depends on whether it has been designated and qualifies as part of a hedging relationship and further, on the type of hedging relationship. For those derivative instruments that are designated and qualify as hedging instruments, the Company must classify the hedging instrument, based upon the exposure being hedged, as fair value hedge, cash flow hedge or a hedge of a net investment in a foreign operation.

Gains and losses from derivative instruments are recorded in the income statement.

F-13

EDAP TMS S.A. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(in thousands of euros unless otherwise noted, except per share data)

1-20 Employee stock option plans

At December 31, 2013, the Company had four stock-based employee compensation plans. The Company adopted ASC 718, “Share-Based Payment”, effective January 1, 2006. ASC 718 requires the recognition of fair value of stock compensation as an expense in the calculation of net income (loss).

The fair value of each stock option granted during the year is estimated on the date of grant using the Black-Scholes option pricing model with the following assumptions:

	Year Ended December 31,
	2013			2012 (1)		2011 (1)
Weighted-average expected life (years)		6.25			—		—
Expected volatility rates		71	%		—		—
Expected dividend yield		—			—		—
Risk-free interest rate		1.35	%		—		—
Weighted-average exercise price (€)		1.91			—		—
Weighted-average fair value of options granted during the year (€)		1.32			—		—

(1) The Company did not make any grants during the years ended December 31, 2012 and 2011.

1-21 Debentures and warrants

Debentures

On October 29, 2007, the Company issued $20 million in aggregate principal amount of non-secured, convertible debentures due October 29, 2012 (the ‘2007 Convertible Debentures’) with detachable warrants (the ‘2007 Warrants’). At the inception date, the Company elected to measure the instrument and the embedded derivatives in their entirety at fair value, with changes in fair value reported in the income statement under financial income, in accordance with ASC 815. Thus, the convertible debentures together with their embedded derivatives were recorded as a liability, with subsequent changes in fair value recorded in financial income and expenses. The Company used a binomial valuation model to measure the fair value of the Investor Warrants as defined below and a binomial valuation model with a Company specific credit spread to measure the fair value of the convertible debentures.

On January 19, 2012, the Company entered into a privately negotiated Exchange Agreement with all holders of the then outstanding 2007 Convertible Debentures and 2007 Warrants. Pursuant to the terms of the Exchange Agreement, certain holders agreed to exchange their outstanding securities for newly issued ordinary shares and an amount in cash (the ‘Option A Holders’), while all other holders (the ‘Option B Holders’) agreed to exchange their outstanding securities for new, non-convertible debentures due June 30, 2014 (the ‘2012 Non-convertible Debentures’) and new warrants (the ‘2012 Exchange Offer Warrants’). The Company closed the Exchange on January 25, 2012. The 2012 Non-convertible Debentures were recorded as a liability at their fair value at inception and subsequently valued on an amortized cost basis with changes recorded as a financial expense. The 2012 Exchange Offer Warrants were recorded as equity instruments and the Company used a Black-Scholes pricing model to determine their value at inception. On June 14, 2013, the Company fully redeemed its outstanding non-convertible Debentures. See Note 14, 16 and 19 for further discussion.

Warrants:

The 2007 Warrants were issued to both the investors in the 2007 Convertible Debentures and to the bank that assisted the Company as the Placement Agent. The warrants issued to the investors in the convertible debentures (the “2007 Investor Warrants”) and the Placement Agent (the “2007 Placement Agent Warrants”) were evaluated at issuance under FASB ASC 480-10-25, ASC 815-40-15 and ASC 815-40-25 (formerly EITF 07-5 and 00-19, respectively) as freestanding instruments, as they were both legally detachable and separately exercisable from any other instruments. Based on this analysis, the 2007 Warrants were classified as a derivative liability because the Company may have been required to pay a net-cash settlement upon the occurrence of certain events outside the control of the Company. Specifically, Section 3(e) (Certain Adjustments-Fundamental Transaction) of the 2007 Warrants provided that under certain circumstances outside the control of the Company, the Company might be required, at the Holder’s election, to pay an amount of cash equal to the value of the warrant as determined in accordance with the Black-Scholes option pricing model. As a result, the 2007 Warrants did not qualify for a scope exception from derivative accounting under ASC 815-10-15-74(a) as it was not always within the Company’s control to settle the contract in its own shares and therefore did not meet the guidance of ASC 815-40-25.

F-14

The valuation model of the 2007 Investor Warrants used a binomial valuation model at inception to capture the complexity of the instruments. For subsequent years, the Company used a Black-Scholes valuation model with changes in fair value recorded as a financial expense or income. At December 31, 2012, all the 2007 Placement Agent Warrants had been exchanged for ADRs.

The 2012 Exchange Offer Warrants were issued to Option B Holders as part of the January 19, 2012 Exchange Agreement, closed on January 25, 2012. The warrants (also legally detachable and separately exercisable) do not provide for any net cash settlement in any circumstances. Specifically, the ‘Black- Scholes’ cash settlement provision has been eliminated in Section 3(e) of the 2012 Exchange Offer Warrants. Considering this and all the other relevant features of the 2012 Exchange Offer Warrants, the Company determined that the Warrants, which require settlement in shares, should be recognized as equity instruments. More specifically, the shares underlying the 2012 Exchange Offer Warrants were a fixed number of shares that were not redeemable outside of the Company’s control, and therefore the guidance of ASC 480-10-25 did not apply. Further, the 2012 Exchange Offer Warrants qualified for a scope exception from derivative accounting under ASC 815-10-15-74(a) as the New Warrants are both indexed to the Company’s own stock and can be classified in stockholders’ equity in the statement of financial position. See Note 7.6 for further discussion.

The Company used the Black-Scholes pricing model to value the 2012 Exchange Offer Warrants at inception.

On March 28, 2012, pursuant to a securities purchase agreement dated March 22, 2012, as amended, the Company issued new ordinary shares in the form of ADSs to selected institutional investors in a registered direct placement (the “March 2012 Placement”) with warrants attached (the “March 2012 Investor Warrants”). The Company also issued warrants to the placement agent, Rodman & Renshaw LLC (the “March 2012 Placement Agent Warrants” and together with the March 2012 Investor Warrants, the “March 2012 Warrants”). The Company has accounted for the March 2012 Warrants as a liability and reflected this analysis in the Company’s financial statements filed for the year 2012.

The Company used the Black-Scholes pricing model to value the March 2012 Warrants at inception, with changes in fair value recorded as a financial expense or income.

The Company used the Black-Scholes pricing model to value the May 2013 Warrants at inception, with changes in fair value recorded as a financial expense or income.

F-15

EDAP TMS S.A. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(in thousands of euros unless otherwise noted, except per share data)

1-22 Leases and Sales and leaseback transactions

In accordance with ASC 840, Accounting for Leases, the Company classifies all leases at the inception date as either a capital lease or an operating lease. A lease is a capital lease if it meets any one of the following criteria; otherwise, it is an operating lease:

-	Ownership is transferred to the lessee by the end of the lease term;

-	The lease contains a bargain purchase option;

-	The lease term is at least 75% of the property’s estimated remaining economic life;

-	The present value of the minimum lease payments at the beginning of the lease term is 90% or more of the fair value of the leased property to the lessor at the inception date.

The Company enters into sale and leaseback transactions from time to time. In accordance with ASC 840, any profit or loss on the sale is deferred and amortized prospectively over the term of the lease, in proportion to the leased asset if a capital lease, or in proportion to the related gross rental charged to expense over the lease term, if an operating lease.

1-23 New accounting pronouncements

In February 2013, the FASB issued ASU

2013-02, "Comprehensive Income" ("ASU 2013-02"). ASU 2013-02 requires an entity to provide information about the amounts reclassified out of accumulated other comprehensive income by component. These disclosures may be presented on the face of the consolidated financial statements or in the notes thereto. ASU 2013-02 is effective for reporting periods beginning after December 15, 2012. The adoption of ASU 2013-02 had no effect on the consolidated financial position, results of operations or cash flows of the Company.

In July 2013, the FASB issued ASU 2013-11, presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists” (“ASU 2013-11”). ASU No. 2013-11 provides explicit guidance

on the financial statement presentation of an unrecognized tax benefit when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists. This guidance is effective for the Company’s interim and annual periods beginning December 15, 2014. The Company does not believe the adoption of this guidance will have a material impact on its consolidated financial statements.

Cash and Cash Equivalents Disclosure

12 Months Ended

Dec. 31, 2013

Cash and Cash Equivalents Disclosure [Text Block]

Cash and cash equivalents and short term investments are comprised of the following:

	December 31,
	2013		2012
Total cash and cash equivalents		6,681		7,041
Short term investments		1,000		1,036
Total cash and cash equivalents, and short term investments		7,681		8,077

Short term investments are comprised of money market funds. The aggregate fair value of the short term investments is consistent with their book value. In 2013 and 2012, short term investments comprise € 1.0 million pledged in favour of the bank as a collateral to a € 1.0 million short term loan. See Note 13.

- Definition

The entire disclosure for cash and cash equivalent footnotes, which may include the types of deposits and money market instruments, applicable carrying amounts, restricted amounts and compensating balance arrangements. Cash and equivalents include: (1) currency on hand (2) demand deposits with banks or financial institutions (3) other kinds of accounts that have the general characteristics of demand deposits (4) short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments maturing within three months from the date of acquisition qualify.

+ References + Details

Trade Accounts And Notes Receivable, Net

12 Months Ended

Dec. 31, 2013

Trade Accounts And Notes Receivable, Net [Text Block]

Trade accounts and notes receivable consist of the following:

	December 31,
	2013			2012
Trade accounts receivable		8,566			12,938
Notes receivable		738			613
Less: allowance for doubtful accounts		(1,094	)		(1,602	)
Total		8,210			11,949
Less current portion		(7,895	)		(11,148	)
Total long-term portion		316			801

Notes receivable usually represent commercial bills of exchange (drafts) with initial maturities of 90 days or less.

Bad debt expenses amount to € 163 thousand, € 516 thousand and € 191 thousand, for the years ended December 31, 2013, 2012 and 2011.

Long term portion consists mainly of capital leases of medical devices. Future minimum lease payments to be received over the five coming years are as follows:

	December 31,

2014		274
2015		106
2016		54
2017		5
Total minimum lease payments		439

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

+ References + Details

Other Receivables

12 Months Ended

Dec. 31, 2013

Other Receivables [Text Block]

Other receivables consist of the following:

	December 31,
	2013		2012
Research and development tax credit receivable from the French State		561		256
Research and development subsidies receivable from the French State		494		90
Value-added taxes receivable		294		427
Other receivables from Government and public authorities		88		31
Others		60		38
Total		1,497		842

Inventories

12 Months Ended

Dec. 31, 2013

Inventories [Text Block]

Inventories consist of the following:

	December 31,
	2013			2012
Components, spare parts		3,650			4,032
Work-in-progress		876			566
Finished goods		910			600
Total gross inventories		5,436			5,198
Less: provision for slow-moving inventory		(737	)		(934	)
Total		4,698			4,263

The provision for slow moving inventory relates to components and spare parts. The allowance for slow moving inventory, the changes in which are classified within cost of sales, amounted to an income of € 162 thousand for the year ended December 31, 2013, an income of € 186 thousand and an expense of € 428 thousand for the years ended December 31, 2012 and 2011, respectively.

Other Assets

12 Months Ended

Dec. 31, 2013

Other Assets [Text Block]

Other assets consist of the following:

	December 31,
	2013		2012
Prepaid expenses, current portion		331		367
Total		331		367

Property And Equipment, Net

12 Months Ended

Dec. 31, 2013

Property And Equipment, Net [Text Block]

Property and equipment consist of the following:

	December 31,
	2013			2012
Equipment		7,984			8,097
Furniture, fixture, and fittings and other		2,833			2,921
Total gross value		10,817			11,018
Less: accumulated depreciation and amortization		(9,162	)		(8,984	)
Total		1,655			2,035

Depreciation and amortization expense related to property and equipment amounted to € 726 thousand, € 802 thousand, and € 870 thousand for the years ended December 31, 2013, 2012 and 2011, respectively.

Capitalized costs on equipment held under capital leases of € 3,381 and € 3,639 thousand are included in property and equipment at December 31, 2013 and 2012, respectively. Accumulated amortization of these assets leased to third parties was € 2,624 thousand and € 2,646 thousand, at December 31, 2013 and 2012, respectively. Amortization expense on assets held under capital leases is included in total amortization expense and amounted to € 363 thousand, € 331 thousand and € 333 thousand for the years ended December 31, 2013, 2012 and 2011, respectively.

Goodwill And Intangible Assets

12 Months Ended

Dec. 31, 2013

Goodwill And Intangible Assets [Text Block]

As discussed in Note 1-11, the Company adopted ASC 350, ‘‘Goodwill and Other Intangible Assets’’, on January 1, 2002. ASC 350 requires that goodwill and other intangible assets that have indefinite lives not be amortized but instead be tested at least annually for impairment, or more frequently when events or change in circumstances indicate that the asset might be impaired, by comparing the carrying value to the fair value of the reporting unit to which they are assigned. The Company considers its ASC 280 operating segment — High Intensity Focused Ultrasound (HIFU) and Urology Devices and Services (UDS) — to be its reporting units for purposes of testing for impairment. Goodwill amounts to € 1,767 thousand for the UDS division and to € 645 thousand for the HIFU division, at December 31, 2013.

The Company completed the required annual impairment test in the fourth quarter of 2013. To determine the fair value of the Company’s reporting units, the Company used the discounted cash flow approach for each of the two reportable units. The main assumptions used are the following: (i) a five-year business plan approved by management, (ii) a discount rate of 15% for HIFU, 10% for UDS, (iii) a residual value specific to each segment. In both cases, the fair value of the reporting unit was in excess of the reporting unit's book value, which resulted in no goodwill impairment.

A one percentage point increase in the HIFU discount rate assumed in the impairment testing would not lead the Company to record an impairment charge. Similarly, a one percentage point increase in the UDS discount rate assumed in the impairment testing would not lead the Company to record an impairment charge. A zero growth rate in the Company’s UDS business plan would not lead the Company to record any impairment charge. A 10% growth rate in the Company’s HIFU business plan would not lead the Company to record any impairment charge.

F- 19

EDAP TMS S.A. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(in thousands of euros unless otherwise noted, except per share data)

Intangible assets consist of the following:

	December 31,
	2013			2012
Licenses		453			453
Trade name and trademark		558			658
Patents		412			412
Organization costs		363			363
Total gross value		1,785			1,886
Less: accumulated amortization		(1,749	)		(1,814	)
Total		36			71

Amortization expenses related to intangible assets amounted to € 32 thousand, € 36 thousand and € 14 thousand, for the years ended December 31, 2013, 2012 and 2011, respectively.

For the two coming years, the annual estimated amortization expense for intangible assets will be approximately € 30 thousand.

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

Accounts Payable and Accrued Liabilities Disclosure

12 Months Ended

Dec. 31, 2013

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

Trade accounts and notes payable consist of the following:

	December 31,
	2013		2012
Trade accounts payable		4,958		5,820
Notes payable		477		516
Total		5,435		6,336

Trade accounts payable usually represent invoices with a due date of 90 days or less and invoices to be received.

Notes payable represent commercial bills of exchange (drafts) with initial maturities of 90 days or less.

Other Accrued Liabilities

12 Months Ended

Dec. 31, 2013

Other Accrued Liabilities [Text Block]

Other accrued liabilities consist of the following:

	December 31,
	2013			2012
Retirement indemnities		1,131			1,055
Provision for warranty costs		705			1,062
Accruals for social expenses		414			386
Conditional government subsidies		391			341
Value added tax payable		292			326
Accrued interests		3			139
Others		258			373
Total		3,194			3,682
Less non-current portion		(1,624	)		(1,753	)
Current portion		1,570			1,928

Conditional government subsidies are granted by French government to finance R&D project developments and are subject to reimbursement conditional to development milestones.

Changes in the provision for warranty costs are as follows:

	December 31,
	2013			2012
Beginning of year		1,062			1,287
Amount used during the year		(711	)		(694	)
New warranty expenses		354			469
End of year		705			1,062
Less current portion		(505	)		(666	)
Long term portion		200			396

Lease Obligations

12 Months Ended

Dec. 31, 2013

Lease Obligations [Text Block]

12 - 1 Capital leases

The Company leases certain of its equipment under capital leases. At December 31, 2013, this equipment consists of medical devices for an amount of € 393 thousand and vehicles for an amount of € 170 thousand. Future minimum lease payments under capital leases for the years ending December 31, 2013 are as follows:

	December 31,

2014		205
2015		175
2016		143
2017		72
2018		13
Total minimum lease payments		608
Less: amount representing interest		(46	)
Present value of minimum lease payments		563
Less: current portion		(184	)
Long-term portion		378

Interest paid under capital lease obligations was € 35 thousand, € 53 thousand and € 81 thousand for the years ended December 31, 2013, 2012 and 2011, respectively.

12 - 2 Operating leases

As of December 31, 2013, operating leases having initial or remaining non-cancelable lease terms greater than one year consist of one lease for the facilities of TMS S.A. in Vaulx-en-Velin, France and several leases for facilities in Japan. The French lease contract signed on November 2011 has a lease term of nine years expiring at the option of the lessee at the end of a first fixed six-year period, then a three-year period, through 2019 (i.e. in 2017 and 2019).

Future minimum lease payments for these operating leases consist of the following amounts, unless leases are otherwise cancelled by the lessees:

	France		Japan

2014		297		152
2015		297		94
2016		297		91
2017		272		91
2018		-		30
Total		1,163		458

Total rent expenses under operating leases amounted to € 693 thousand, € 772 thousand and € 751 thousand for the years ended December 31, 2013, 2012 and 2011, respectively. These total rent expenses include the above-mentioned operating leases, but also lease expenses related to subsidiaries office rentals, office equipment and car rentals.

Long-Term Debt

12 Months Ended

Dec. 31, 2013

Long-Term Debt [Text Block]

14-1 Long-term debt:

	December 31,
	2013			2012
Japanese yen term loan		312			497
Italy term loan		9			114
Malaysia term loan		7			11
Total long term debt		328			622
Less current portion		(90	)		(207	)
Total long-term portion		239			415

As of December 31, 2013, long-term debt in Japan consists of 3 loans in Yen with the following conditions:

	Initial Amount	Maturation	Interest rate
EDAP Technomed Co. Ltd	10,000,000	March 31, 2015	2.30%
	55,000,000	June 30, 2018	1.80%
	10,000,000	June 30, 2018	2.10%

F-23

EDAP TMS S.A. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(in thousands of euros unless otherwise noted, except per share data)

As of December 31, 2012, long-term debt in Japan consists of 3 loans in Yen with the following conditions:

	Initial Amount	Maturation	Interest rate
EDAP Technomed Co. Ltd	10,000,000	March 31, 2015	0.10%
	55,000,000	June 30, 2018	1.80%
	10,000,000	June 30, 2018	0.10%

The 10,000,000 JPY loan initially maturing on July 17, 2014 was repaid earlier in 2012.

As of December 31, 2013, long-term debt in Italy consists of a loan in euro of an initial amount of € 404 thousand with an interest rate at Euribor + 1.9% due to mature on February 28, 2014.

14-2 Debentures:

	December 31,
	2013		2012
Non Convertible debentures		-		4,416
Less current portion		-		-
Total long-term portion		-		4,416

As of December 31, 2012, Debentures consist of the $8.0 million of principal amount of the 9% non convertible New Debentures resulting from the January 2012 Exchange Agreement. New Debentures are evaluated at amortized cost, using an effective interest rate of 35%.

On January 19, 2012, the Company entered into a privately negotiated Exchange Agreement with all holders of the then outstanding 2007 Convertible Debentures and 2007 Investor Warrants. Pursuant to the terms of the Exchange Agreement:

· certain holders of an aggregate principal amount of $500,000 of Existing Debentures and Existing Warrants to purchase up to 42,000 ordinary shares agreed to exchange their outstanding securities for 22,186 newly issued ordinary shares, in the form of ADRs, and $500,000 in cash; and

· certain holders of an aggregate principal amount of $10 million of Convertible Debentures and warrants to purchase up to 840,000 ordinary shares agreed to exchange their outstanding securities for an aggregate principal amount of $10 million of 9% non-convertible Senior New Debentures due June 30, 2014 and January 2012 warrants to purchase up to 408,691 newly issued ordinary shares at an exercise price equal to the par value per share (the “January 2012 Warrants”), and 1,926,685 newly issued ordinary shares, in the form of restricted ADRs (collectively, the “Exchange”).

Under the Exchange Agreement, the Company undertook that in the event the Company raises capital then the Company shall be required to apply 40% of the net proceeds to redeem the New Debentures in whole or in part. The Exchange Agreement provided also for certain cases of early redemption at the election of the Holders of the New Debentures such as a change of control transaction or other types of fundamental transactions.

F-24

EDAP TMS S.A. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(in thousands of euros unless otherwise noted, except per share data)

Under the Exchange Agreement, the Company also committed to certain covenants including not to pay cash dividends or distribution on any equity securities of the Company as long as any of the New Debentures remain outstanding.

On January 25, 2012, the Company closed the Exchange and all of the 2007 Convertible Debentures and the 2007 Investor Warrants were exchanged for the 2012 New Debentures of principal amount of $10 million, 1,948,871 newly issued ordinary shares, in the form of ADRs, the 2012 Exchange Offer Warrants and $500,000 in cash.

On May 9, 2012, the Company used $2.0 million of the net proceeds from the March 2012 Placement to partially reimburse the 2012 New Debentures, thus reducing their outstanding principal amount to $8.0 million.

The Company considered guidance contained in ASC 405-20 – Extinguishments of Liabilities, ASC 470-50 – Debt Modifications and Extinguishment and ASC 470-60 – Troubled Debt Restructuring, for the general concepts on debt modifications and restructurings. As a result, the Company determined that the Debt Extinguishment model should apply to account for the Exchange.

On June 14, 2013, the Company fully redeemed its $8.0 million outstanding long-term debt by using a portion of the net proceeds from the $12.0 million May 2013 Placement.

14-3 Financial instruments carried at fair value:

	December 31,
	2013		2012
Investor Warrants		3,150		1,571
Placement Agent Warrants		289		183

Total		3,439		1,754
Less current portion		-		-
Total long-term portion		3,439		1,754

On March 28, 2012, pursuant to a securities purchase agreement dated March 22, 2012, as amended, the Company issued 2,812,500 ordinary shares in the form of ADSs to selected institutional investors in a registered direct placement (the “March 2012 Placement”), at a price of $2.00 per share, with warrants attached (the “March 2012 Investor Warrants”). The March 2012 Investor Warrants allow investors to purchase up to 1,406,250 shares in the form of ADSs at an exercise price of $2.75. The March 2012 Investor Warrants are exercisable immediately and expire on March 28, 2017. The Company also issued warrants to purchase up to 168,750 shares in the form of ADSs to the placement agent, Rodman & Renshaw LLC, with an exercise price of $2.50 (the “March 2012 Placement Agent Warrants” and together with the Investor Warrants, the “March 2012 Warrants”). The March 2012 Placement Agent Warrants are exercisable from September 24, 2012 and expire on October 21, 2016. Total gross proceeds for the March 2012 Placement amounted to $5.625 million (€ 4.214 million), out of which $2.429 million (€ 1.821 million) allocated to the Investor and Placement Agent Warrants based on their fair value and accounted for as liability, and the remaining $3.196 million (€ 2.393 million) allocated to the share capital increase.

F-25

EDAP TMS S.A. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(in thousands of euros unless otherwise noted, except per share data)

The Company determined that the March 2012 Warrants to purchase up to 1,575,000 new ordinary shares of the Company ( 1,406,250 shares underlying the March 2012 Investor Warrants and 168,750 shares underlying the March 2012 Placement Agent Warrants) should be accounted for as a liability.

On May 28, 2013, pursuant to a securities purchase agreement dated May 20, 2013, as amended, the Company issued 3,000,000 new ordinary shares in the form of ADSs to selected institutional investors in a registered direct placement (the “May 2013 Placement”), at a price of $4.00 per share, with warrants attached (the “May 2013 Investor Warrants”). The May 2013 Investor Warrants allow investors to purchase up to 1,500,000 shares in the form of ADSs at an exercise price of $4.25. The May 2013 Investor Warrants are exercisable as from November 29, 2013 and expire on November 29, 2018. The Company also issued warrants to the placement agent, H.C. Wainwright & Co., LLC with an exercise price of $5.00 per share (the “May 2013 Placement Agent Warrants” and together with the May 2013 Investor Warrants, the “May 2013 Warrants”), The May 2013 Placement Agent Warrants are exercisable from November 29, 2013 and expire on May 28, 2016. As the May 2013 Warrants comprised the same structure and provisions than the March 2012 Warrants, including an exercise price determined in U.S. dollars while the functional currency of the Company is the Euro, the Company determined that the May 2013 Warrants should be accounted for as a liability. Total gross proceeds for the May 2013 Placement amounted to $12 million (€ 9.270 million), out of which $3.817 million (€ 2.950 million) allocated to the Investor and Placement Agent Warrants based on their fair value and accounted for as liability, and the remaining $8.183 million (€ 6.320 million) allocated to the share capital increase (see note 16-1).

The Company used the Black-Scholes pricing model to value the May 2013 Warrants at inception, with changes in fair value recorded as a financial expense or income.

Fair Value of the March 2012 Investor Warrants:

The valuation model of the Investor Warrants uses a Black-Scholes model.

At inception date, the Black-Scholes valuation model used the following main assumptions and parameters:

-	Share price at closing date: $1.95

-	Strike price of warrants: $2.75

-	Risk free interest rate at 5 years: 1.05%

-	Share price volatility: 120%

-	Dividend rates: 0%

As of December 31, 2012, the Black-Scholes valuation model used the following main assumptions and parameters:

-	Share price at closing date: $2.04

-	Strike price of warrants: $2.75

-	Risk free interest rate at 5 years: 0.59%

-	Share price volatility: 113%

-	Dividend rates: 0%

As of December 31, 2013, the Black-Scholes valuation model used the following main assumptions and parameters:

-	Share price at closing date: $2.95

-	Strike price of warrants: $2.75

-	Risk free interest rate at 5 years: 0.9%

-	Share price volatility: 72%

-	Dividend rates: 0%

F-26

EDAP TMS S.A. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(in thousands of euros unless otherwise noted, except per share data)

On that basis, the unit fair value of the Investor Warrants was $1.55 per warrant at inception date, $1.47 per warrant as of December 31, 2012, and $1.50 per warrant as of December 31, 2013. The total fair value for the Investor warrants was $2.173 million at inception date, $2.073 million as of December 31, 2012 and $2.100 million as of December 31, 2013.

Fair Value of the March 2012 Placement Agent Warrants:

The valuation model of the Placement Agent Warrants uses a Black-Scholes model.

At inception date, the Black-Scholes valuation model used the following main assumptions and parameters:

-	Share price at closing date: $1.95

-	Strike price of warrants: $2.5

-	Risk free interest rate at 4.5 years: 0.92%

-	Share price volatility: 120%

-	Dividend rates: 0%

As of December 31, 2012, the Black-Scholes valuation model used the following main assumptions and parameters:

-	Share price at closing date: $2.04

-	Strike price of warrants: $2.5

-	Risk free interest rate at 4.5 years: 0.50%

-	Share price volatility: 113%

-	Dividend rates: 0%

As of December 31, 2013, the Black-Scholes valuation model used the following main assumptions and parameters:

-	Share price at closing date: $2.95

-	Strike price of warrants: $2.5

-	Risk free interest rate at 4.5 years: 0.68%

-	Share price volatility: 72%

-	Dividend rates: 0%

On that basis, the unit fair value of the Placement Agent Warrants was $1.52 per warrant at inception date, $1.43 per warrant as of December 31, 2012 and $1.48 per warrant as of December 31, 2013. The total fair value for the Placement Agent warrants was $0.256 million at inception date, $0.242 million as of December 31, 2012, and $0.250 million as of December 31, 2013.

F-27

EDAP TMS S.A. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(in thousands of euros unless otherwise noted, except per share data)

Fair Value of the May 2013 Investor Warrants:

The valuation model of the Investor Warrants uses a Black-Scholes model.

At inception date, the Black-Scholes valuation model used the following main assumptions and parameters:

-	Share price at closing date: $3.96

-	Strike price of warrants: $4.25

-	Risk free interest rate at 5.5 years: 1.07%

-	Share price volatility: 71%

-	Dividend rates: 0%

As of December 31, 2013, the Black-Scholes valuation model used the following main assumptions and parameters:

-	Share price at closing date: $2.95

-	Strike price of warrants: $4.25

-	Risk free interest rate at 5.5 years: 1.71%

-	Share price volatility: 71%

-	Dividend rates: 0%

On that basis, the unit fair value of the Investor Warrants was $2.35 per warrant at inception date, and $1.50 per warrant as of December 31, 2013. The total fair value for the Investor warrants was $3.525 million at inception date and $2.245 million as of December 31, 2013.

Fair Value of the May 2013 Placement Agent Warrants:

The valuation model of the Placement Agent Warrants uses a Black-Scholes model.

At inception date, the Black-Scholes valuation model used the following main assumptions and parameters:

-	Share price at closing date: $3.96

-	Strike price of warrants: $5.00

-	Risk free interest rate at 3 years: 0.36%

-	Share price volatility: 72%

-	Dividend rates: 0%

As of December 31, 2013, the Black-Scholes valuation model used the following main assumptions and parameters:

-	Share price at closing date: $2.95

-	Strike price of warrants: $5.00

-	Risk free interest rate at 3 years: 0.55%

-	Share price volatility: 72%

-	Dividend rates: 0%

On that basis, the unit fair value of the Placement Agent Warrants was $1.62 per warrant at inception date, and $0.83 per warrant as of December 31, 2013. The total fair value for the Placement Agent warrants was $0.292 million at inception date and $0.150 million as of December 31, 2013.

F-28

EDAP TMS S.A. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(in thousands of euros unless otherwise noted, except per share data)

14-4 Long-term debt, Debentures and Financial instruments maturity :

Long-term debt, Debentures and Financial instruments carried at fair value at December 31, 2013 mature as follows:



2014			90
2015			72
2016			355
2017			1,587
2018			1,665
Total			3,768

Short-Term Borrowings

12 Months Ended

Dec. 31, 2013

Short-Term Borrowings [Text Block]

As of December 31, 2013, short-term borrowings consist mainly of € 1,206 thousand of account receivables factored and for which the Company is supporting the collection risk and a loan in euro amounting to € 1,000 thousand with the following conditions:

	Amount	Maturation	Interest rate
EDAP-TMS France SAS	1,000	October 21, 2014	Euribor + 0,7%

As of December 31, 2012, short-term borrowings consist mainly of € 1,093 thousand of account receivables factored and for which the Company is supporting the collection risk and a loan in euro amounting to € 1,000 thousand with the following conditions:

	Amount	Maturation	Interest rate
EDAP-TMS France SAS	1,000	October 19, 2013	Euribor + 0,5%

Other Long-Term Liabilities

12 Months Ended

Dec. 31, 2013

Other Long-Term Liabilities [Text Block]

Other long-term liabilities consist of the following:

	December 31,
	2013		2012
Provision for retirement indemnities (Japan & France)		1,128		1,016
Provision for employee termination indemnities (Italy)		273		246
Provision for warranty costs, less current portion		200		396
Conditional government subsidies, less current portion		296		341
Total		1,897		1,999

Pension, post-retirement, and post-employment benefits for most of the Company’s employees are sponsored by European governments. The Company’s liability with respect to these plans is mostly limited to specific payroll deductions.

In addition to government-sponsored plans, subsidiaries in Japan and France have defined benefit retirement indemnity plans in place. The provision for retirement indemnities at December 31, 2013 represents an accrual for lump-sum retirement indemnity payments to be paid at the time an employee retires. This provision has been calculated taking into account the estimated payment at retirement (discounted to the current date), turnover and salary increases.

F- 29

EDAP TMS S.A. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(in thousands of euros unless otherwise noted, except per share data)

The provision is management best estimate based on the following assumptions as of year-end:

	Pension Benefits – France
	2013			2012			2011

Discount rate		3.30	%		3.20	%		4.70	%
Salary increase		2.50	%		2.50	%		2.50	%
Retirement age		65			65			65
Average retirement remaining service period		24			24			25

	Pension Benefits – Japan
	2013			2012			2011

Discount rate		1.40	%		1.60	%		1.00	%
Salary increase		2.00	%		1.50	%		1.50	%
Retirement age		60			60			60
Average retirement remaining service period		16			15			15

F- 30

EDAP TMS S.A. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(in thousands of euros unless otherwise noted, except per share data)

In 2013, provision presentation according to ASC 715 in thousands of euros:

	France		Japan

Non current liabilities		491		637
Current liabilities		-		3
Accumulated other comprehensive income		7		(280	)
Total		498		360

In 2012, provision presentation according to ASC 715 in thousands of euros:

	France			Japan

Non current liabilities		517			498
Current liabilities		-			39
Accumulated other comprehensive income		(68	)		(157	)
Total		449			380

The Company does not have a funded benefit plan. Detailed reconciliation of pension cost components (in thousands of euros) during fiscal year ending December 31, 2013:

France	2013			2012			2011

Change in benefit obligations
Benefit obligations at beginning of year		517			386			371
Service cost		39			29			31
Interest cost		17			18			17
Actuarial (gain) / loss		(75	)		93			(33	)
Amortization of net prior service cost		4			-			-
Benefits paid		(11	)		(8	)		-
Benefit obligations at end of year (1)		491			517			386

Unrecognized actuarial (gain) loss		27			38			(56	)
Unrecognized prior service cost		(33	)		30			31
Accrued pension cost		498			449			411

(1) The accumulated benefit obligation was € 340 and € 353 thousand at December 31, 2013 and 2012 respectively.

F- 31

EDAP TMS S.A. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(in thousands of euros unless otherwise noted, except per share data)

Japan	2013			2012			2011

Change in benefit obligations
Benefit obligations at beginning of year		538			646			562
Service cost		46			61			68
Interest cost		7			6			6
Amortization of net loss		9			-			-
Actuarial (gain) / loss		156			(6	)		37
Benefits paid					(93	)		-
Exchange rate impact		(116	)		(76	)		47
Benefit obligations at end of year (1)		640			538			646

Unrecognized actuarial (gain) loss		280			157			199
Unrecognized prior service cost		-			-			-
Accrued pension cost		360			380			447

(1) The accumulated benefit obligation was € 529 thousand and € 474 thousand at December 31, 2013 and 2012, respectively.

Shareholders Equity

12 Months Ended

Dec. 31, 2013

Shareholders Equity [Text Block]

16-1 Common stock

As of December 31, 2013, EDAP TMS S.A.’s common stock consisted of 22,171,198 issued shares (including 3,000,000 new shares issued in the May 2013 Placement for an amount of € 5,599 thousand after deduction of capital increase costs of € 721 thousand) fully paid and with a par value of € 0.13 each. 21,789,670 of the shares were outstanding.

16-2 Pre-emptive subscription rights

Shareholders have preemptive rights to subscribe on a pro rata basis for additional shares issued by the Company for cash. Shareholders may waive such preemptive subscription rights at an extraordinary general meeting of shareholders under certain circumstances. Preemptive subscription rights, if not previously waived, are transferable during the subscription period relating to a particular offer of shares.

F-32

EDAP TMS S.A. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(in thousands of euros unless otherwise noted, except per share data)

16-3 Dividend rights

Dividends may be distributed from the statutory retained earnings, subject to the requirements of French law and the Company’s by-laws. The Company has not distributed any dividends since its inception as the result of an accumulated statutory deficit of € 25,831 thousand. Dividend distributions, if any, will be made in euros. The Company has no plans to distribute dividends in the foreseeable future.

16-4 Treasury stock

As of December 31, 2013, the 381,528 shares of treasury stock consisted of (i) 190,238 shares acquired between August and December 1998 for € 649 thousand, and (ii) 191,290 shares acquired in June and July 2001 for € 523 thousand. All 381,528 shares of treasury stock have been acquired to cover outstanding stock options (see Note 16-5).

16-5 Stock-option plans

As of December 31, 2013, EDAP TMS S.A. sponsored four stock purchase and subscription option plans:

On January 29, 2004, the shareholders of EDAP TMS S.A. authorized the Board of Directors to grant up to 240,000 options to purchase pre-existing Shares at a fixed price to be set by the Board of Directors. All of the Shares that may be purchased through the exercise of stock options are currently held as treasury stock. Under this plan, 124,000 options are still in force on December 31, 2013.

On May 22, 2007, the shareholders of EDAP TMS S.A. authorized the Board of Directors to grant up to 600,000 options to subscribe to 600,000 new Shares. at a fixed price to be set by the Board of Directors.

Conforming to this stock option plan, on October 29, 2007, the Board of Directors granted 504,088 options to subscribe to new Shares to certain employees of EDAP TMS. The exercise price was fixed at € 3.99 per share. Options were to begin vesting one year after the date of grant and all options were fully vested as of October 29, 2011 (i.e., four years after the date of grant). Shares acquired pursuant to the options cannot be sold prior to four years from the date of grant. The options expire on October 29, 2017 (i.e., ten years after the date of grant) or when employment with the Company ceases, whichever occurs earlier. At December 31, 2007 the total fair value of the options granted under this plan was € 1,731 thousand. This non-cash financial charge has been recognized in the Company’s operating expenses over a period of 48 months, between October 2007 and October 2011. The impact on 2011 operating income, in accordance with ASC 718 was € 53 thousand and there was no more impact on 2012 and 2013 operating income. Under this plan, 416,838 options are still in force on December 31, 2013.

Conforming to this stock option plan, on June 25, 2010, the Board of Directors granted the remaining 95,912 options to subscribe to new Shares to certain employees of EDAP TMS. The exercise price was fixed at € 1.88 per share. Options were to begin vesting one year after the date of grant and will be fully vested as of June 25, 2014 (i.e., four years after the date of grant). Shares acquired pursuant to the options cannot be sold prior to four years from the date of grant. The options expire on June 25, 2020 (i.e., ten years after the date of grant) or when employment with the Company ceases, whichever occurs earlier. At June 25, 2010 the total fair value of the options granted under this plan was € 143 thousand. This non-cash financial charge will be recognized in the Company’s operating expenses over a period of 48 months; the impact on 2011 Operating Income was € 56 thousand. The impact on 2012 operating income was € 30 thousand. The impact on 2013 operating income was € 15 thousand. Under this plan, 95,912 options are still in force on December 31, 2013.

F-33

EDAP TMS S.A. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(in thousands of euros unless otherwise noted, except per share data)

On June 24, 2010, the shareholders authorized the Board of Directors to grant up to 229,100 options to purchase pre-existing Shares at a fixed price to be set by the Board of Directors. All of the Shares that may be purchased through the exercise of stock options are currently held as treasury stock. Conforming to this stock option plan, on June 25, 2010, the Board of Directors granted 229,100 options to purchase existing Shares to certain employees of EDAP TMS. The exercise price was fixed at € 2.38 per share. Options were to begin vesting one year after the date of grant and will be fully vested as of June 25, 2014 (i.e., four years after the date of grant). Shares acquired pursuant to the options cannot be sold prior to four years from the date of grant. The options expire on June 25, 2020 (i.e., ten years after the date of grant) or when employment with the Company ceases, whichever occurs earlier. At June 24, 2010 the total fair value of the options granted under this plan was € 328 thousand. This non-cash financial charge will be recognized in the Company’s operating expenses over a period of 48 months; the impact on 2011 Operating Income was € 90 thousand. The impact on 2012 operating income was € 47 thousand. The impact on 2013 operating income was € 26 thousand. Under this plan, 174,100 options are still in force on December 31, 2013.

On December 19, 2012, the shareholders authorized the Board of Directors to grant up to 500,000 options to subscribe to 500,000 new shares at a fixed price to be set by the Board of Directors. Conforming to this stock option plan, the Board of Directors granted 500,000 options to subscribe Shares to certain employees of EDAP TMS on January 18, 2013. The exercise price was fixed at € 1.91 per share. Options were to begin vesting one year after the date of grant and all options will be fully vested as of January 18, 2017 (i.e., four years after the date of grant). Shares acquired pursuant to the options cannot be sold prior to four years from the date of grant. The options expire on January 18, 2023 (i.e., ten years after the date of grant) or when employment with the Company ceases, whichever occurs earlier. At December 31, 2013 the total fair value of the options granted under this plan was € 660 thousand. This non-cash financial charge has been recognized in the Company’s operating expenses over a period of 48 months,. The impact on 2013 operating income, in accordance with ASC 718 was € 327 thousand. Under this plan, 500,000 options are still in force on December 31, 2013.

As of December 31, 2013, a summary of stock option activity to purchase or to subscribe to Shares under these plans is as follows:

	2013				2012					2011
	Options		Weighted average exercise price (€)		Options			Weighted average exercise price (€)		Options			Weighted average exercise price (€)
Outstanding on January 1,		810,850		3.18		830,025			3.23		906,775			3.19
Granted		500,000		1.91		-			-		-			-
Exercised		-		-		-			-		-			-
Forfeited		-		-		(15,750	)		3.17		(51,750	)		3.03
Expired		-		-		(3,425	)		2.02		(25,000	)		2.08
Outstanding on December 31,		1,310,850		2.70		810,850			3.18		830,025			3.23
Exercisable on December 31,		743,347		3.27		675,844			3.38		621,516			3.50

Share purchase options available for grant on December 31		83,428				83,428					72,003

F- 34

EDAP TMS S.A. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(in thousands of euros unless otherwise noted, except per share data)

The following table summarizes information about options to purchase existing Shares held by the Company, or to subscribe to new Shares, at December 31, 2013:

			Outstanding options						Exercisable options
Exercise price (€)			Options		Weighted average remaining contractual life		Weighted average exercise price (€)		Options		Weighted average exercise price (€)
	3.99			416,838		3.8		3.99		416,838		3.99
	2.60			124,000		0.2		2.60		124,000		2.60
	2.38			174,100		6.5		2.38		130,575		2.38
	1.91			500,000		9.0		1.91		-		-
	1.88			95,912		6.5		1.88		71,934		1.88
1.88	to	3.99		1,310,850		6.0		2.70		743,347		3.27

A summary of the status of the non-vested options to purchase shares or to subscribe to new shares as of December 31, 2013, and changes during the year ended December, 2013, is presented below:

	Options			Weighted average Grant-Date Fair Value (€)
Non-vested at January 1, 2013		135,006			1.45
Granted		500,000			1.32
Vested		(67,503	)		1.45
Forfeited		-			-
Non-vested at December 31, 2013		567,503			1.34

16 - 6 Warrants

On January 25, 2012, pursuant to the Exchange Agreement, we issued warrants (the “2012 Exchange Offer Warrants”) to purchase 408,691 newly issued ordinary shares, to certain holders of the New Debentures, at an exercise price equal to the par value per share. The 2012 Exchange Offer Warrants are exercisable immediately and will expire on January 24, 2022. The fair value of the 2012 Exchange Offer Warrants at inception amounts to € 805 thousand.

At inception, the Black-Scholes valuation model used the following main assumptions and parameters:

-	Share price at closing date: $2.59

-	Strike price of warrants: € 0.13

-	Risk free interest rate at 10 years: 2.08%

-	Share price volatility: 120%

On that basis, the unit fair value of the 2012 Exchange Offer Warrants was $2.56 per warrant at inception date. The total fair value for the 408,691 issued 2012 Exchange Offer Warrants was $1.047 million at inception date.

On January 16, 2013, the holders exercised in full the 408,691 2012 Exchange Offer Warrants.

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(d),(e))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21484-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB TOPIC 4.E)
-URI http://asc.fasb.org/extlink&oid=27010918&loc=d3e74512-122707

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21488-112644

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.29-31)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 4
-Subparagraph (SAB TOPIC 4.C)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187143-122770

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 30
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6405834&loc=d3e23285-112656

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Preferred Stock
-URI http://asc.fasb.org/extlink&oid=6521494

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21564-112644

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph d
-Article 4

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 29, 30, 31
-Article 5

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section E

Reference 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Article 4

Reference 18: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section C

Reference 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

+ Details

Other Revenues

12 Months Ended

Dec. 31, 2013

Other Revenues [Text Block]

Other revenues consist of the following:

	2013		2012		2011
Grants and others		15		47		20
Total		15		47		20

In 2013, 2012 and 2011, other revenues mainly consist of sales of a license.

Research And Development Expenses

12 Months Ended

Dec. 31, 2013

Research And Development Expenses [Text Block]

Research and development expenses consist of the following:

	2013			2012			2011
Gross research and development expenses		(3,711	)		(3,654	)		(2,851	)
Research Tax Credit		561			256			411
Grants		555			739			4
Net Research and development expenses		(2,595	)		(2,659	)		(2,436	)

In 2013 and 2012, grants mainly consisted of European, national and regional grants for the development of innovative imaging solutions for the focal treatment of prostate cancer.

Financial Income, Net

12 Months Ended

Dec. 31, 2013

Financial Income, Net [Text Block]

Interest (expense) income, net consists of the following:

	2013			2012			2011
Interest income		59			126			185
Interest expense		(1,967	)		(2,065	)		(875	)
Depreciation of prepaid expenses on debt grant		-			(31	)		(224	)
Changes in fair value of the 2007 Convertible Debentures		-			(282	)		1,301
Changes in fair value of the warrants		1,007			(92	)		1,133
Impact from the January 2012 Exchange Agreement		-			(2,250	)		-
Total		(901	)		(4,594	)		1,522

In 2013, interest expense on the 2012 Non-convertible Debenture amounted to € 1,889 thousand, of which € 252 thousand expense for the payment of the 9% interest coupon.

In 2012, interest expense on the 2012 Non-convertible Debenture amounted to € 1,895 thousand, of which € 597 thousand expense for the payment of the 9% interest coupon.

Interest expense in 2011 comprised a € 687 thousand expense for the payment of the 9% interest coupon on the Convertible Debentures and accelerated conversion.

The 2007 Convertible Debenture was recorded at fair value. As a result of the January 2012 Exchange Offer, the 2007 Convertible Debt was remeasured, which resulted in a loss of € 2,250 thousand in 2012.

Income Taxes

12 Months Ended

Dec. 31, 2013

Income Taxes [Text Block]

20 - 1 Loss before income taxes

Loss before income taxes is comprised of the following:	2013			2012			2011
France		(2,018	)		(5,392	)		1,192
EDAP Inc, U.S.A.		(2,060	)		(1,739	)		(1,146	)
Other countries		(808	)		(227	)		(589	)
Total		(4,886	)		(7,358	)		(543	)

20 - 2 Income tax (expense)/ benefit

Income tax (expense)/benefit consists of the following:	2013			2012			2011
Current income tax expense:
France		(101	)		(102	)		(95	)
Other countries		(24	)		(22	)		(45	)
Sub-total current income tax expense		(125	)		(124	)		(140	)
Deferred income tax (expense) benefit:
France		(2	)		(2	)		(0	)
Other countries		(7	)		8			(255	)
Sub-total deferred income tax (expense) benefit		(9	)		6			(255	)
Total		(135	)		(118	)		(395	)

F- 37

EDAP TMS S.A. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(in thousands of euros unless otherwise noted, except per share data)

20 - 3 Deferred income taxes:

Deferred income taxes reflect the impact of temporary differences between the amounts of assets and liabilities reported for financial reporting purposes and such amounts as measured in accordance with tax laws. The tax effects of temporary differences which give rise to significant deferred tax assets (liabilities) are as follows:

	December 31,
	2013			2012
Net operating loss carryforwards		21,732			19,563
Elimination of intercompany profit in inventory		136			119
Elimination of intercompany profit in fixed assets		68			122
Other items		663			689
Total deferred tax assets		22,599			20,493
Capital leases treated as operating leases for tax		(26	)		(76	)
Other items		(8	)		(11	)
Total deferred tax liabilities		(34	)		(87	)
Net deferred tax assets		22,565			20,406
Valuation allowance for deferred tax assets		(22,543	)		(20,375	)
Deferred tax assets (liabilities), net of allowance		22			32

Net operating loss carryforwards of € 12,615 thousand, € 1,600 thousand, € 2,352 thousand, € 408 thousand, € 687 thousand, € 168 thousand and € 46,452 thousand as of December 31, 2013 are available at EDAP Technomed Inc., EDAP-TMS France S.A.S., Edap Technomed Co Ltd Japan, Edap Technomed Sdn Bhd Malaysia, EDAP TMS GmbH, EDAP Technomed Italia S.R.L. and EDAP TMS S.A., respectively. These net operating losses generate deferred tax assets of € 21,732 thousand. Realization of these assets is contingent on future taxable earnings in the applicable tax jurisdictions. As of December 31, 2013, € 16,356 thousand out of these € ,,21,732 thousand net operating loss carry-forwards have no expiration date. The remaining tax loss carry-forwards expire in years 2014 through 2033. In accordance with ASC 740, a valuation allowance is recorded as realization of those amounts is not considered probable.

20 - 4 Effective tax rate

A reconciliation of differences between the statutory French income tax rate and the Company’s effective tax rate is as follows:

	2013			2012			2011
French statutory rate		33.3	%		33.3	%		34.4	%
Income of foreign subsidiaries taxed at different tax rates		1.9	%		0.4	%		12.6	%
Effect of net operating loss carry-forwards and valuation allowances		(51.5	%)		(37.6	%)		(287.3	%)
Non taxable debt fair value variation		(4.3	%)		(1.1	%)		154.1	%
Non deductible entertainment expenses		2.6	%		1.9	%		9.5	%
Other		15.2	%		1.5	%		4	%
Effective tax rate		(2.8	%)		(1.6	%)		(72.7	%)

20 - 5 Uncertainty in Income Taxes

According to ASC 740, the Company reviewed the tax positions of each subsidiary. On December 31, 2013 there is no uncertainty in the Company’s tax positions.

F- 38

EDAP TMS S.A. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(in thousands of euros unless otherwise noted, except per share data)

In July 2010, the Company was requested by the French Tax Authorities to pay the amount of € 772,822 to comply with the European Court of Justice ruling on fair competition and illegal state aids (C- 214/07 "Commission of the European Communities vs. French Republic"). The amount was related to a state aid received by EDAP-TMS France in 1994 for the acquisition of the activities of Technomed International and included € 374,156 of late interest. The Company reversed consequently the € 50 thousand reserve that had been taken as of December 31, 2009.

In March 2011, the Company engaged in a contentious procedure against the French Tax Authorities to contest this position and ask for the recuperation of the paid amounts. On December 6, 2013, the Company received notice from the French Administrative Courts that this contentious procedure was rejected.

The tax years that remain subject to examination by major tax jurisdictions are 2011, 2012 and 2013.

Deferred Revenues

12 Months Ended

Dec. 31, 2013

Deferred Revenues [Text Block]

Deferred revenues consist of the following:

	December 31,
	2013			2012
Deferred revenues on maintenance contracts		731			600
Deferred revenue on RPP		16			50
Deferred revenue on sale of devices		121			304
Deferral of the gain on sale-lease-back transactions		5			9
Total		873			964
Less long term portion		(47	)		(79	)
Current portion		826			885

Earnings (Loss) Per Share

12 Months Ended

Dec. 31, 2013

Earnings (Loss) Per Share [Text Block]

A reconciliation of the numerators and denominators of the basic and diluted EPS calculations for the years ended December 31, 2013, 2012 and 2011 is as follows:

	For the year ended Dec. 31, 2013								For the year ended Dec. 31, 2012								For the year ended Dec. 31, 2011
	Loss in euro (Numera- tor)			Shares (Denominator)		Per-Share Amount			Loss in euro (Numerator)			Shares (Denomin- ator)		Per- Share Amount			Loss in euro (Numerator)			Shares (Denomin- ator)		Per- Share Amount
Basic EPS
Income (loss) available to common Shareholders		(5,021,229	)		20,593,720		(0.24	)		(7,475,490	)		17,556,395		(0.43	)		(938,636	)		13,345,004		(0.07	)

Effect of dilutive securities:
Stock options only in the money													-								-

Diluted EPS
Income (Loss) available to
common shareholders,
including assumed
Conversions		(5,021,229	)		20,593,720		(0.24	)		(7,475,490	)		17,556,395		(0.43	)		(938,636	)		13,345,004		(0.07	)

The effects of dilutive securities, representing a number of shares of 2,158,112, 388,256 and 8,981 for the years ended December 31, 2013, 2012 and 2011 respectively, were excluded from the calculation of earnings per share as a net loss was reported in these periods.

Commitments And Contingencies

12 Months Ended

Dec. 31, 2013

Commitments And Contingencies [Text Block]

22 - 1 Commitments

The Company currently has commitments regarding its operating leases as described in Note 12-2.

22 - 2 Litigation

As of the date of these financial statements, the Company is not involved in any material legal proceedings.

22 - 3 Contingencies

The Company currently has contingencies relating to warranties provided to customers for products as described in Note 1-13 and Note 11.

Fair Value Of Financial Instruments

12 Months Ended

Dec. 31, 2013

Fair Value Of Financial Instruments [Text Block]

The following disclosure of the estimated fair value of financial instruments was made in accordance with the requirements of ASC 820 ‘‘Disclosure about fair value of financial instruments’’ and indicates the fair value hierarchy of the valuation techniques utilized to determine such fair value.

ASC 820 defines three levels of inputs that may be used to measure fair value and requires that the assets or liabilities carried at fair value be disclosed by the input level under which they were valued. The input levels are defined as follows:

Level 1:

Quoted (unadjusted) prices in active markets for identical assets and liabilities that the reporting entity can access at the measurement date.

Level 2:

Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.

Level 3:

Unobservable inputs for the asset or liability.

	ASC 820 Level	December 31, 2013		December 31, 2012
Assets:
Cash and cash equivalents	Level 1		6,681		7,041
Short term investments	Level 1		1,000		1,036
Liabilities:
Short-term borrowings	Level 1		2,208		2,095
Long-Term Debt	Level 1		328		622
Debentures	Level 3		-		4,416
Investor Warrants	Level 3		3,150		1,571
Placement Agent Warrants	Level 3		289		183

The recorded amount of cash and cash equivalents, short term investment and short-term borrowings are a reasonable estimate of their fair value due to the short-term maturities of these instruments.

The fair market value (Level 1 measurement) of the Company’s long-term debt is estimated using interest rate available to the Company in corresponding markets for debt with similar terms and maturities (see note 14-1 Long-term debt).

Concerning Investor and Placement Agent Warrants, the Company uses a Black-Scholes option pricing model. The fair value of the Warrants will change over time depending on the volatility and share price at balance sheet date (see note 14-3 - Financial instruments carried at fair value).

Concerning Debentures, they were recorded as a liability at their fair value at inception and subsequently valued on an amortized cost basis with changes recorded as a financial expense, using an effective interest rate of 35% (see notes 1-21 Debentures and 14 - 2 Debentures).

F-41

The following tables provide a reconciliation of fair value for which the Company used Level 3 inputs, for the period from December 31, 2012 to December 31, 2013:

All amounts in thousands Euros unless otherwise stated	As of Dec. 31, 2013		Impact of the May 2013 Placement					Fair-value adjustments & amortized costs					USD/EUR Exch. impact			As of Dec. 31, 2012
			Reimburse- ment of non- Convertible Debentures			New granted Warrants		FV adjust- ments (see note 19)			Amorti- zation costs
Outstanding nominal amount in thousand US Dollar		-		(8,000	)		-		-			-		-			8,000
Non Convertible Debentures		-		(6,015	)		-		-			1,637		(38	)		4,416
TOTAL Debentures		-		(6,015	)		-		-			1,637		(38	)		4,416
Investor Warrants 2012		1,522		-					18			-		(67	)		1,571
Placement Agent Warrants 2012		181		-					5			-		(7	)		183
Investor Warrants 2013		1,628		-			2,725		(928	)		-		(169	)		-
Placement Agent Warrants 2013		109		-			225		(103	)		-		(13	)		-
Total Financial instruments carried at fair value		3,439		-			2,950		(1, 007	)		-		(256	)		1,754
TOTAL =		3,439		(6,015	)		2,950		(1, 007	)		1,637		(294	)		6,170

F-42

The following tables provide a reconciliation of fair value for which the Company used Level 3 inputs, for the period from December 31, 2011 to December 31, 2012:

All amounts in thousands Euros unless otherwise stated	As of Dec. 31, 2012		Impact of the January 2012 Exchange Agreement									Impact of the March 2012 Placement					Fair-value adjustments & amortized costs					USD/EUR Exch. impact			As of Dec. 31, 2011
			Cash			Exchange			Debt Issuan- ce Costs			Reimburse- ment of non- Convertible Debentures			New granted Warrants		FV adjust- ments (see note 19)			Amorti- zation costs
Outstanding nominal amount in thousand US Dollar		8,000		(500	)		-			-			(2,000	)		-		-			-		-			10,500
Convertible Debentures carried at fair value		-		(385	)		(6,948	)		-			-			-		282			-		(34	)		7,085
Non Convertible Debentures		4,416		-			4,883			(171	)		(1,526	)		-		-			1,292		(62	)
TOTAL Debentures		4,416		(385	)		(2,065	)		(171	)		(1,526	)		-		282			1,292		(96	)		7,085
Investor Warrants 2007		-		-			(373	)		-			-			-		178			-		-			195
Investor Warrants 2012		1,571		-			-			-			-			1,629		(75	)		-		17			-
Placement Agent Warrants		183		-			-			-			-			192		(11	)		-		2			-
Total Financial instruments carried at fair value		1,754		-			(373	)		-			-			1,821		92			-		19			195
TOTAL =		6,170		(385	)		(2,437	)		(171	)		(1,526	)		1,821		374			1,292		(78	)		7,280

The January 2012 Exchange Offer resulted in a loss of € 2,250 thousand as detailed below.

Extinguishment of Convertible Debentures and cancellation of 2007 Warrants and issuance of New Debentures – See Notes 14-2 & 14 - 3	2,437
Issuance of new shares and warrants – See Statements of Shareholders Equity (See Note 16-7)	(4,687	)
Financial loss from the 2012 January Exchange Agreement (See Note 19)	(2,250	)

Concentration Of Credit Risk

12 Months Ended

Dec. 31, 2013

Concentration Of Credit Risk [Text Block]

Financial instruments, which potentially subject the Company to concentrations of credit risk, consist principally of cash and cash equivalents and trade accounts and notes receivable from customers, primarily located in France, Japan and the United States. The Company maintains cash deposits with major banks. Management periodically assesses the financial condition of these institutions and believes that any possible credit risk is limited.

The Company has procedures in effect to monitor the creditworthiness of its customers. The Company obtains bank guarantees for first-time or infrequent customers, and in certain cases obtains insurance against the risk of a payment default by the customer. The Company reviewed individual customer balances considering current and historical loss experience and general economic conditions in determining the allowance for doubtful accounts receivable of € 1.1 million and € 1.6 million, for the years ended December 31, 2013 and 2012, respectively.

Ultimate losses may vary from the current estimates, and any adjustments are reported in earnings in the periods in which they become known.

In 2013, 2012 and 2011, the Company did not generate significant revenue with a single customer.

Foreign Currency Transactions

12 Months Ended

Dec. 31, 2013

Foreign Currency Transactions [Text Block]

The Company generates a significant percentage of its revenues, and of its operating expenses, in currencies other than euro. The Company’s operating profitability could be materially adversely affected by large fluctuations in the rate of exchange between the euro and such other currencies. The Company engages in foreign exchange hedging activities when it deems necessary, but there can be no assurance that hedging activities will be offset by the impact of movements in exchange rates on the Company’s results of operations. As of December 31, 2013, there were no outstanding hedging instruments.

- Definition

The entire disclosure for foreign currency transactions and translation. This may include description of foreign currency transactions, foreign currency gains and losses, explanation of change in cumulative translation adjustment, description of effect of subsequent foreign currency exchange rate change, cumulative translation adjustment movement, foreign currency translation adjustment by component movement, translation adjustment for net investment hedge movement, adjustment for long-term intercompany transactions, schedule of long-term intercompany balances and any other foreign currency transactions and translation related items.

+ References + Details

Segment Information

12 Months Ended

Dec. 31, 2013

Segment Information [Text Block]

In July 2002, the Company announced an organizational realignment that created two operating divisions within the Company. For reporting purposes, this organizational realignment created three reporting segments: the corporate activities of the holding Company, EDAP TMS S.A., the High Intensity Focused Ultrasound division and the Urological Devices and Services division. Then, in 2007, the Company created a new reporting segment dedicated to the FDA approval for Ablatherm-HIFU activity. The following tables set forth the key income statement figures, by segment for fiscal years 2013, 2012 and 2011 and the key balance sheet figures, by segment, for fiscal years 2013, 2012 and 2011.

The business in which the Company operates is the development and production of minimally invasive medical devices, primarily for the treatment of urological diseases. Substantially all revenues result from the sale of medical devices and their related license and royalty payments from third parties. The segments derive their revenues from this activity.

F-44

EDAP TMS S.A. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(in thousands of euros unless otherwise noted, except per share data)

Segment operating profit or loss and segment assets are determined in accordance with the same policies as those described in the summary of significant accounting policies. Interest income and expense, current and deferred income taxes are not allocated to individual segments. A reconciliation of segment operating profit or loss to consolidated net loss is as follows:

	2013			2012			2011
Segment operating loss		(2,755	)		(2,030	)		(2,497	)
Financial income (expense), net		(901	)		(4,594	)		1,522
Foreign Currency exchange (losses) gains, net		(1,230	)		(733	)		482
Other income (expense), net		-			-			(50	)
Income tax (expense) credit		(135	)		(118	)		(395	)
Consolidated net loss		(5,021	)		(7,475	)		(938	)

F-45

EDAP TMS S.A. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(in thousands of euros unless otherwise noted, except per share data)

A summary of the Company’s operations by segment is presented below for years ending December 31, 2013, 2012 and 2011:

	HIFU Division			UDS Division			EDAP TMS (Corporate)			FDA			Total consolidated
2013
Sales of goods		1,747			13,020									14,767
Sales of RPPs & leases		2,335			1,588									3,922
Sales of spare parts and services		1,031			4,344									5,375
Total sales		5,113			18,952									24,065
External other revenues		15												15
Total revenues		5,128			18,952									24,080
Total COS		(2,490	)		(12,271	)								(14,761	)
Gross margin		2,638			6,681									9,319
R&D		(1,097	)		(525	)					(973	)		(2,595	)
Selling and marketing expenses		(1,587	)		(4,692	)								(6,279	)
G&A		(657	)		(963	)		(1,415	)		(165	)		(3,200	)
Total expenses		(3,342	)		(6,179	)		(1,415	)		(1,138	)		(12,074	)
Operating income (loss)		(704	)		502			(1,415	)		(1,138	)		(2,755	)
Total Assets		6,769			18,303			1,692			110			26,874
Capital expenditures		38			720									758
Long-lived assets		1,251			2,981			202			-			4,434
Goodwill		645			1,767			-			-			2,412

	HIFU Division			UDS Division			EDAP TMS (Corporate)			FDA			Total consolidated
2012
Sales of goods		1,884			15,126			-			-			17,009
Sales of RPPs & leases		2,695			1,293			-			-			3,988
Sales of spare parts and services		1,006			4,015			-			-			5,021
Total sales		5,585			20,433			-			-			26,018
External other revenues		47			-			-			-			47
Total revenues		5,632			20,433			-			-			26,065
Total COS		(2,909	)		(12,723	)		-			-			(15,632	)
Gross margin		2,723			7,710			-			-			10,433
R&D		(920	)		(746	)		-			(992	)		(2,659	)
Selling and marketing expenses		(1,825	)		(4,794	)		-			-			(6,620	)
G&A		(723	)		(1,014	)		(1,352	)		(97	)		(3,185	)
Total expenses		(3,468	)		(6,554	)		(1,352	)		(1,089	)		(12,463	)
Operating income (loss)		(746	)		1,156			(1,352	)		(1,089	)		(2,030	)
Total Assets		7,316			20,894			2,071			162			30,444
Capital expenditures		22			539			39			-			600
Long-lived assets		1,504			3,129			217			64			4,913
Goodwill		645			1,767			-			-			2,412

F-46

	HIFU Division			UDS Division			EDAP TMS (Corporate)			FDA			Total consolidated
2011
Sales of goods		1,442			10,957			-			-			12,399
Sales of RPPs & leases		3,270			1,238			-			-			4,508
Sales of spare parts and services		1,153			4,212			-			-			5,365
Total sales		5,865			16,407			-			-			22,272
External other revenues		20			-			-			-			20
Total revenues		5,885			16,407			-			-			22,292
Total COS		(2,621	)		(10,815	)		-			-			(13,435	)
Gross margin		3,264			5,592			-			-			8,857
R&D		(950	)		(792	)		-			(694	)		(2,436	)
Selling and marketing expenses		(1,968	)		(3,865	)		(41	)		-			(5,874	)
G&A		(604	)		(813	)		(1,547	)		(79	)		(3,044	)
Total expenses		(3,521	)		(5,471	)		(1,588	)		(773	)		(11,353	)
Operating income (loss)		(257	)		122			(1,588	)		(773	)		(2,497	)
Total Assets		7,677			21,309			2,984			268			32,238
Capital expenditures		84			760			27			-			871
Long-lived assets		1,948			3,391			150			9			5,498
Goodwill		645			1,767			-			-			2,412

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8971-108599

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 26
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8844-108599

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 35
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8984-108599

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 42
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8538-108599

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 29
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8864-108599

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599

+ Details

Valuation Accounts

12 Months Ended

Dec. 31, 2013

Valuation Accounts [Text Block]

	Allowance for doubtful accounts			Slow- moving inventory


Balance as of January 1, 2011		1,079			871
Charges to costs and expenses		191			428
Deductions: write-off and others		2			(133	)
Balance as of December 31, 2011		1,272			1,166
Charges to costs and expenses		516			124
Deductions: write-off and others		(186	)		(356	)
Balance as of December 31, 2012		1,602			934
Charges to costs and expenses		186			225
Deductions: write-off and others		(693	)		(422	)
Balance as of December 31, 2013		1,094			737

Supplemental Disclosures Of Cash Flow Information

12 Months Ended

Dec. 31, 2013

Supplemental Disclosures Of Cash Flow Information [Text Block]

Interest and income taxes paid are as follows:

	2013		2012		2011
Income taxes paid (refunds received)		118		143		143
Interest paid		293		401		38
Interest received		6		16		40

Non-cash transactions:			2013				2012				2011
Capital lease obligations incurred			64				137				29

Related Party Transactions

12 Months Ended

Dec. 31, 2013

Related Party Transactions [Text Block]

The General Manager of the Company's Korean branch "EDAP-TMS Korea" is also Chairman of a Korean company named Dae You. EDAP-TMS Korea subcontracts to Dae You the service contract maintenance of our medical devices installed in Korea. The amounts invoiced by Dae You under this contract were € 65 thousand, € 61 thousand and € 60 thousand for 2013, 2012 and 2011 respectively. As of December 31, 2013, payables to Dae You amounted to € 66 thousand As of December 31, 2012, our payables to them amounted to € 44 thousand.

Dae You has purchased medical devices from us, which it operates in partnership with hospitals or clinics. These purchases (‘Sales of goods’) amounted to € 516 thousand, € 371 thousand and € 768 thousand in 2013, 2012 and 2011, respectively. As of December 31, 2013, receivables (‘Net trade accounts and notes receivable’) amounted to € 423 thousand. As of December 31, 2012, receivables from Dae You amounted to € 350 thousand.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References + Details

Subsequent Significant Events	12 Months Ended
Subsequent Significant Events	Dec. 31, 2013
Subsequent Significant Events [Text Block]	Not applicable.

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2013

Nature of operations [Policy Text Block]

1-1 Nature of operations

Use of Estimates, Policy [Policy Text Block]

1-2 Management estimates

Consolidation, Policy [Policy Text Block]

1-3 Consolidation

Revenue Recognition, Policy [Policy Text Block]

1-4 Revenue recognition

Sales of goods:

Sales of RPPs and leases:

F-9

EDAP TMS S.A. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(in thousands of euros unless otherwise noted, except per share data)

Sales of spare parts and services:

Shipping and Handling Cost, Policy [Policy Text Block]

1-5 Shipping and handling costs

The Company recognizes revenue from the shipping and handling of its products as a component of revenue. Shipping and handling costs are recorded as a component of cost of sales.

Cash and Cash Equivalents, Policy [Policy Text Block]

1-6 Cash equivalents and short term investments

Cash equivalents are cash investments which are highly liquid and have initial maturities of 90 days or less.

Cash investments with a maturity higher than 90 days are considered as short-term investments.

Receivables, Policy [Policy Text Block]

1-7 Accounts Receivables

Inventory, Policy [Policy Text Block]

1-8 Inventories

Property, Plant and Equipment, Policy [Policy Text Block]

1-9 Property and equipment

	Leasehold improvements	10 years or lease term if shorter
	Equipment	3 - 10 years
	Furniture, fixtures, fittings and other	2 - 10 years

Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]

1-10 Long-lived assets

Goodwill and Intangible Assets, Policy [Policy Text Block]

1-11 Goodwill and intangible assets

Changes in market conditions could have a major impact on the valuation of these assets and could result in additional impairment losses.

	Patents	5 years
	Licenses	5 years
	Trade name and trademark	7 years

Treasury stocks [Policy Text Block]

1-12 Treasury Stocks

Warranty expenses [Policy Text Block]

1-13 Warranty expenses

Income Tax, Policy [Policy Text Block]

1-14 Income taxes

Research, Development, and Computer Software, Policy [Policy Text Block]

1-15 Research and development costs

Research and development costs are recorded as an expense in the period in which they are incurred.

The research tax credit amounted to € 561 thousand, € 256 thousand and € 411 thousand for the years ended December 31 2013, 2012 and 2011 respectively.

Advertising Costs, Policy [Policy Text Block]

1-16 Advertising costs

Foreign Currency Transactions and Translations Policy [Policy Text Block]

1-17 Foreign currency translation and transactions

Translation of the financial statements of consolidated companies

·	assets and liabilities are translated at year-end exchange rates;

·	shareholders’ equity is translated at historical exchange rates (as of the date of contribution);

·	statement of income items are translated at average exchange rates for the year; and

·	translation gains and losses are recorded in a separate component of shareholders’ equity.

Foreign currencies transactions

Earnings Per Share, Policy [Policy Text Block]

1-18 Earnings per share

Derivatives, Policy [Policy Text Block]

1-19 Derivative instruments

Gains and losses from derivative instruments are recorded in the income statement.

Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]

1-20 Employee stock option plans

The fair value of each stock option granted during the year is estimated on the date of grant using the Black-Scholes option pricing model with the following assumptions:

	Year Ended December 31,
	2013			2012 (1)		2011 (1)
Weighted-average expected life (years)		6.25			—		—
Expected volatility rates		71	%		—		—
Expected dividend yield		—			—		—
Risk-free interest rate		1.35	%		—		—
Weighted-average exercise price (€)		1.91			—		—
Weighted-average fair value of options granted during the year (€)		1.32			—		—

(1) The Company did not make any grants during the years ended December 31, 2012 and 2011.

Debt, Policy [Policy Text Block]

1-21 Debentures and warrants

Debentures

Warrants:

F-14

The Company used the Black-Scholes pricing model to value the 2012 Exchange Offer Warrants at inception.

The Company used the Black-Scholes pricing model to value the March 2012 Warrants at inception, with changes in fair value recorded as a financial expense or income.

The Company used the Black-Scholes pricing model to value the May 2013 Warrants at inception, with changes in fair value recorded as a financial expense or income.

Lease, Policy [Policy Text Block]

1-22 Leases and Sales and leaseback transactions

-	Ownership is transferred to the lessee by the end of the lease term;

-	The lease contains a bargain purchase option;

-	The lease term is at least 75% of the property’s estimated remaining economic life;

-	The present value of the minimum lease payments at the beginning of the lease term is 90% or more of the fair value of the leased property to the lessor at the inception date.

NewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock [Policy Text Block]

1-23 New accounting pronouncements

In February 2013, the FASB issued ASU

Cash and Cash Equivalents Disclosure (Tables)

12 Months Ended

Dec. 31, 2013

Schedule of Cash and Cash Equivalents [Table Text Block]

	December 31,
	2013		2012
Total cash and cash equivalents		6,681		7,041
Short term investments		1,000		1,036
Total cash and cash equivalents, and short term investments		7,681		8,077

Trade Accounts And Notes Receivable, Net (Tables)

12 Months Ended

Dec. 31, 2013

Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]

	December 31,
	2013			2012
Trade accounts receivable		8,566			12,938
Notes receivable		738			613
Less: allowance for doubtful accounts		(1,094	)		(1,602	)
Total		8,210			11,949
Less current portion		(7,895	)		(11,148	)
Total long-term portion		316			801

Schedule of capital leases future minimum payments receivable [Table Text Block]

	December 31,

2014		274
2015		106
2016		54
2017		5
Total minimum lease payments		439

Other Receivables (Tables)

12 Months Ended

Dec. 31, 2013

Schedule of other receivables [Table Text Block]

	December 31,
	2013		2012
Research and development tax credit receivable from the French State		561		256
Research and development subsidies receivable from the French State		494		90
Value-added taxes receivable		294		427
Other receivables from Government and public authorities		88		31
Others		60		38
Total		1,497		842

Inventories (Tables)

12 Months Ended

Dec. 31, 2013

Schedule of Inventory, Current [Table Text Block]

	December 31,
	2013			2012
Components, spare parts		3,650			4,032
Work-in-progress		876			566
Finished goods		910			600
Total gross inventories		5,436			5,198
Less: provision for slow-moving inventory		(737	)		(934	)
Total		4,698			4,263

Other Assets (Tables)

12 Months Ended

Dec. 31, 2013

Schedule of Other Assets [Table Text Block]

	December 31,
	2013		2012
Prepaid expenses, current portion		331		367
Total		331		367

Property And Equipment, Net (Tables)

12 Months Ended

Dec. 31, 2013

Schedule of Property, Plant and Equipment [Table Text Block]

	December 31,
	2013			2012
Equipment		7,984			8,097
Furniture, fixture, and fittings and other		2,833			2,921
Total gross value		10,817			11,018
Less: accumulated depreciation and amortization		(9,162	)		(8,984	)
Total		1,655			2,035

Goodwill And Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2013

Schedule of Intangible Assets and Goodwill [Table Text Block]

	December 31,
	2013			2012
Licenses		453			453
Trade name and trademark		558			658
Patents		412			412
Organization costs		363			363
Total gross value		1,785			1,886
Less: accumulated amortization		(1,749	)		(1,814	)
Total		36			71

Accounts Payable and Accrued Liabilities Disclosure (Tables)

12 Months Ended

Dec. 31, 2013

Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]

	December 31,
	2013		2012
Trade accounts payable		4,958		5,820
Notes payable		477		516
Total		5,435		6,336

Other Accrued Liabilities (Tables)

12 Months Ended

Dec. 31, 2013

Schedule of Accrued Liabilities [Table Text Block]

	December 31,
	2013			2012
Retirement indemnities		1,131			1,055
Provision for warranty costs		705			1,062
Accruals for social expenses		414			386
Conditional government subsidies		391			341
Value added tax payable		292			326
Accrued interests		3			139
Others		258			373
Total		3,194			3,682
Less non-current portion		(1,624	)		(1,753	)
Current portion		1,570			1,928

Schedule of changes in warranty costs provision [Table Text Block]

	December 31,
	2013			2012
Beginning of year		1,062			1,287
Amount used during the year		(711	)		(694	)
New warranty expenses		354			469
End of year		705			1,062
Less current portion		(505	)		(666	)
Long term portion		200			396

Lease Obligations (Tables)

12 Months Ended

Dec. 31, 2013

Schedule of Future Minimum Lease Payments for Capital Leases [Table Text Block]

	December 31,

2014		205
2015		175
2016		143
2017		72
2018		13
Total minimum lease payments		608
Less: amount representing interest		(46	)
Present value of minimum lease payments		563
Less: current portion		(184	)
Long-term portion		378

Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]

	France		Japan

2014		297		152
2015		297		94
2016		297		91
2017		272		91
2018		-		30
Total		1,163		458

Long-Term Debt (Tables)

12 Months Ended

Dec. 31, 2013

Schedule of Debt [Table Text Block]

	December 31,
	2013			2012
Japanese yen term loan		312			497
Italy term loan		9			114
Malaysia term loan		7			11
Total long term debt		328			622
Less current portion		(90	)		(207	)
Total long-term portion		239			415

Schedule of debentures [Table Text Block]

	December 31,
	2013		2012
Non Convertible debentures		-		4,416
Less current portion		-		-
Total long-term portion		-		4,416

Schedule of f inancial instruments carried at fair value [Table Text Block]

	December 31,
	2013		2012
Investor Warrants		3,150		1,571
Placement Agent Warrants		289		183

Total		3,439		1,754
Less current portion		-		-
Total long-term portion		3,439		1,754

Schedule of variations in debentures and financial instruments [Table Text Block]



2014			90
2015			72
2016			355
2017			1,587
2018			1,665
Total			3,768

Long Term Debt Schedule 2 [Table Text Block]

	Initial Amount	Maturation	Interest rate
EDAP Technomed Co. Ltd	10,000,000	March 31, 2015	2.30%
	55,000,000	June 30, 2018	1.80%
	10,000,000	June 30, 2018	2.10%

Long Term Debt Schedule 3 [Table Text Block]

	Initial Amount	Maturation	Interest rate
EDAP Technomed Co. Ltd	10,000,000	March 31, 2015	0.10%
	55,000,000	June 30, 2018	1.80%
	10,000,000	June 30, 2018	0.10%

Other Long-Term Liabilities (Tables)

12 Months Ended

Dec. 31, 2013

Schedule of other long term liabilities [Table Text Block]

	December 31,
	2013		2012
Provision for retirement indemnities (Japan & France)		1,128		1,016
Provision for employee termination indemnities (Italy)		273		246
Provision for warranty costs, less current portion		200		396
Conditional government subsidies, less current portion		296		341
Total		1,897		1,999

Schedule of provision presentation according to ASC 715 [Table Text Block]

	France		Japan

Non current liabilities		491		637
Current liabilities		-		3
Accumulated other comprehensive income		7		(280	)
Total		498		360

Schedule of pension cost components France [Table Text Block]

France	2013			2012			2011

Change in benefit obligations
Benefit obligations at beginning of year		517			386			371
Service cost		39			29			31
Interest cost		17			18			17
Actuarial (gain) / loss		(75	)		93			(33	)
Amortization of net prior service cost		4			-			-
Benefits paid		(11	)		(8	)		-
Benefit obligations at end of year (1)		491			517			386

Unrecognized actuarial (gain) loss		27			38			(56	)
Unrecognized prior service cost		(33	)		30			31
Accrued pension cost		498			449			411

Schedule of pension cost components Japan [Table Text Block]

Japan	2013			2012			2011

Change in benefit obligations
Benefit obligations at beginning of year		538			646			562
Service cost		46			61			68
Interest cost		7			6			6
Amortization of net loss		9			-			-
Actuarial (gain) / loss		156			(6	)		37
Benefits paid					(93	)		-
Exchange rate impact		(116	)		(76	)		47
Benefit obligations at end of year (1)		640			538			646

Unrecognized actuarial (gain) loss		280			157			199
Unrecognized prior service cost		-			-			-
Accrued pension cost		360			380			447

Schedule of actuarial assumptions of post retirement benefit plan [Table Text Block]

	Pension Benefits – France
	2013			2012			2011

Discount rate		3.30	%		3.20	%		4.70	%
Salary increase		2.50	%		2.50	%		2.50	%
Retirement age		65			65			65
Average retirement remaining service period		24			24			25

Schedule Of Actuarial Assumptions Of Post Retirement Benefit Plan 2 [Table Text Block]

	Pension Benefits – Japan
	2013			2012			2011

Discount rate		1.40	%		1.60	%		1.00	%
Salary increase		2.00	%		1.50	%		1.50	%
Retirement age		60			60			60
Average retirement remaining service period		16			15			15

Schedule Of Provision Presentation According To ASC715 2 [Table Text Block]

	France			Japan

Non current liabilities		517			498
Current liabilities		-			39
Accumulated other comprehensive income		(68	)		(157	)
Total		449			380

Shareholders Equity (Tables)

12 Months Ended

Dec. 31, 2013

Disclosure of Share-based Compensation Arrangements by Share-based Payment Award [Table Text Block]

	2013				2012					2011
	Options		Weighted average exercise price (€)		Options			Weighted average exercise price (€)		Options			Weighted average exercise price (€)
Outstanding on January 1,		810,850		3.18		830,025			3.23		906,775			3.19
Granted		500,000		1.91		-			-		-			-
Exercised		-		-		-			-		-			-
Forfeited		-		-		(15,750	)		3.17		(51,750	)		3.03
Expired		-		-		(3,425	)		2.02		(25,000	)		2.08
Outstanding on December 31,		1,310,850		2.70		810,850			3.18		830,025			3.23
Exercisable on December 31,		743,347		3.27		675,844			3.38		621,516			3.50

Share purchase options available for grant on December 31		83,428				83,428					72,003

Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block]

			Outstanding options						Exercisable options
Exercise price (€)			Options		Weighted average remaining contractual life		Weighted average exercise price (€)		Options		Weighted average exercise price (€)
	3.99			416,838		3.8		3.99		416,838		3.99
	2.60			124,000		0.2		2.60		124,000		2.60
	2.38			174,100		6.5		2.38		130,575		2.38
	1.91			500,000		9.0		1.91		-		-
	1.88			95,912		6.5		1.88		71,934		1.88
1.88	to	3.99		1,310,850		6.0		2.70		743,347		3.27

Disclosure of sharebased compensation arrangements by sharebased payment award nonvested [Table Text Block]

	Options			Weighted average Grant-Date Fair Value (€)
Non-vested at January 1, 2013		135,006			1.45
Granted		500,000			1.32
Vested		(67,503	)		1.45
Forfeited		-			-
Non-vested at December 31, 2013		567,503			1.34

Other Revenues (Tables)

12 Months Ended

Dec. 31, 2013

Schedule of other revenues [Table Text Block]

	2013		2012		2011
Grants and others		15		47		20
Total		15		47		20

Research And Development Expenses (Tables)

12 Months Ended

Dec. 31, 2013

Schedule of Research and development expenses [Table Text Block]

	2013			2012			2011
Gross research and development expenses		(3,711	)		(3,654	)		(2,851	)
Research Tax Credit		561			256			411
Grants		555			739			4
Net Research and development expenses		(2,595	)		(2,659	)		(2,436	)

Financial Income, Net (Tables)

12 Months Ended

Dec. 31, 2013

Schedule of financial income (expense) [Table Text Block]

	2013			2012			2011
Interest income		59			126			185
Interest expense		(1,967	)		(2,065	)		(875	)
Depreciation of prepaid expenses on debt grant		-			(31	)		(224	)
Changes in fair value of the 2007 Convertible Debentures		-			(282	)		1,301
Changes in fair value of the warrants		1,007			(92	)		1,133
Impact from the January 2012 Exchange Agreement		-			(2,250	)		-
Total		(901	)		(4,594	)		1,522

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]

Loss before income taxes is comprised of the following:	2013			2012			2011
France		(2,018	)		(5,392	)		1,192
EDAP Inc, U.S.A.		(2,060	)		(1,739	)		(1,146	)
Other countries		(808	)		(227	)		(589	)
Total		(4,886	)		(7,358	)		(543	)

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

Income tax (expense)/benefit consists of the following:	2013			2012			2011
Current income tax expense:
France		(101	)		(102	)		(95	)
Other countries		(24	)		(22	)		(45	)
Sub-total current income tax expense		(125	)		(124	)		(140	)
Deferred income tax (expense) benefit:
France		(2	)		(2	)		(0	)
Other countries		(7	)		8			(255	)
Sub-total deferred income tax (expense) benefit		(9	)		6			(255	)
Total		(135	)		(118	)		(395	)

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

	December 31,
	2013			2012
Net operating loss carryforwards		21,732			19,563
Elimination of intercompany profit in inventory		136			119
Elimination of intercompany profit in fixed assets		68			122
Other items		663			689
Total deferred tax assets		22,599			20,493
Capital leases treated as operating leases for tax		(26	)		(76	)
Other items		(8	)		(11	)
Total deferred tax liabilities		(34	)		(87	)
Net deferred tax assets		22,565			20,406
Valuation allowance for deferred tax assets		(22,543	)		(20,375	)
Deferred tax assets (liabilities), net of allowance		22			32

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	2013			2012			2011
French statutory rate		33.3	%		33.3	%		34.4	%
Income of foreign subsidiaries taxed at different tax rates		1.9	%		0.4	%		12.6	%
Effect of net operating loss carry-forwards and valuation allowances		(51.5	%)		(37.6	%)		(287.3	%)
Non taxable debt fair value variation		(4.3	%)		(1.1	%)		154.1	%
Non deductible entertainment expenses		2.6	%		1.9	%		9.5	%
Other		15.2	%		1.5	%		4	%
Effective tax rate		(2.8	%)		(1.6	%)		(72.7	%)

Deferred Revenues (Tables)

12 Months Ended

Dec. 31, 2013

Schedule of deferred revenues [Table Text Block]

	December 31,
	2013			2012
Deferred revenues on maintenance contracts		731			600
Deferred revenue on RPP		16			50
Deferred revenue on sale of devices		121			304
Deferral of the gain on sale-lease-back transactions		5			9
Total		873			964
Less long term portion		(47	)		(79	)
Current portion		826			885

Earnings (Loss) Per Share (Tables)

12 Months Ended

Dec. 31, 2013

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

	For the year ended Dec. 31, 2013								For the year ended Dec. 31, 2012								For the year ended Dec. 31, 2011
	Loss in euro (Numera- tor)			Shares (Denominator)		Per-Share Amount			Loss in euro (Numerator)			Shares (Denomin- ator)		Per- Share Amount			Loss in euro (Numerator)			Shares (Denomin- ator)		Per- Share Amount
Basic EPS
Income (loss) available to common Shareholders		(5,021,229	)		20,593,720		(0.24	)		(7,475,490	)		17,556,395		(0.43	)		(938,636	)		13,345,004		(0.07	)

Effect of dilutive securities:
Stock options only in the money													-								-

Diluted EPS
Income (Loss) available to
common shareholders,
including assumed
Conversions		(5,021,229	)		20,593,720		(0.24	)		(7,475,490	)		17,556,395		(0.43	)		(938,636	)		13,345,004		(0.07	)

Fair Value Of Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2013

Schedule of Fair Value Measurement Inputs Level 1 [Table Text Block]

	ASC 820 Level	December 31, 2013		December 31, 2012
Assets:
Cash and cash equivalents	Level 1		6,681		7,041
Short term investments	Level 1		1,000		1,036
Liabilities:
Short-term borrowings	Level 1		2,208		2,095
Long-Term Debt	Level 1		328		622
Debentures	Level 3		-		4,416
Investor Warrants	Level 3		3,150		1,571
Placement Agent Warrants	Level 3		289		183

Schedule Of Fair Value Measurement Inputs Level 3 [Table Text Block]

All amounts in thousands Euros unless otherwise stated	As of Dec. 31, 2013		Impact of the May 2013 Placement					Fair-value adjustments & amortized costs					USD/EUR Exch. impact			As of Dec. 31, 2012
			Reimburse- ment of non- Convertible Debentures			New granted Warrants		FV adjust- ments (see note 19)			Amorti- zation costs
Outstanding nominal amount in thousand US Dollar		-		(8,000	)		-		-			-		-			8,000
Non Convertible Debentures		-		(6,015	)		-		-			1,637		(38	)		4,416
TOTAL Debentures		-		(6,015	)		-		-			1,637		(38	)		4,416
Investor Warrants 2012		1,522		-					18			-		(67	)		1,571
Placement Agent Warrants 2012		181		-					5			-		(7	)		183
Investor Warrants 2013		1,628		-			2,725		(928	)		-		(169	)		-
Placement Agent Warrants 2013		109		-			225		(103	)		-		(13	)		-
Total Financial instruments carried at fair value		3,439		-			2,950		(1, 007	)		-		(256	)		1,754
TOTAL =		3,439		(6,015	)		2,950		(1, 007	)		1,637		(294	)		6,170

ScheduleOfFairValueMeasurement Input Level 3 bis [Table Text Block]

All amounts in thousands Euros unless otherwise stated	As of Dec. 31, 2012		Impact of the January 2012 Exchange Agreement									Impact of the March 2012 Placement					Fair-value adjustments & amortized costs					USD/EUR Exch. impact			As of Dec. 31, 2011
			Cash			Exchange			Debt Issuan- ce Costs			Reimburse- ment of non- Convertible Debentures			New granted Warrants		FV adjust- ments (see note 19)			Amorti- zation costs
Outstanding nominal amount in thousand US Dollar		8,000		(500	)		-			-			(2,000	)		-		-			-		-			10,500
Convertible Debentures carried at fair value		-		(385	)		(6,948	)		-			-			-		282			-		(34	)		7,085
Non Convertible Debentures		4,416		-			4,883			(171	)		(1,526	)		-		-			1,292		(62	)
TOTAL Debentures		4,416		(385	)		(2,065	)		(171	)		(1,526	)		-		282			1,292		(96	)		7,085
Investor Warrants 2007		-		-			(373	)		-			-			-		178			-		-			195
Investor Warrants 2012		1,571		-			-			-			-			1,629		(75	)		-		17			-
Placement Agent Warrants		183		-			-			-			-			192		(11	)		-		2			-
Total Financial instruments carried at fair value		1,754		-			(373	)		-			-			1,821		92			-		19			195
TOTAL =		6,170		(385	)		(2,437	)		(171	)		(1,526	)		1,821		374			1,292		(78	)		7,280

Segment Information (Tables)

12 Months Ended

Dec. 31, 2013

Reconciliation of operating profit (loss) from segments to consolidated [Table] [Table Text Block]

	2013			2012			2011
Segment operating loss		(2,755	)		(2,030	)		(2,497	)
Financial income (expense), net		(901	)		(4,594	)		1,522
Foreign Currency exchange (losses) gains, net		(1,230	)		(733	)		482
Other income (expense), net		-			-			(50	)
Income tax (expense) credit		(135	)		(118	)		(395	)
Consolidated net loss		(5,021	)		(7,475	)		(938	)

ScheduleOfSegment Reporting Information By Segment Bis [Table Text Block]

	HIFU Division			UDS Division			EDAP TMS (Corporate)			FDA			Total consolidated
2013
Sales of goods		1,747			13,020									14,767
Sales of RPPs & leases		2,335			1,588									3,922
Sales of spare parts and services		1,031			4,344									5,375
Total sales		5,113			18,952									24,065
External other revenues		15												15
Total revenues		5,128			18,952									24,080
Total COS		(2,490	)		(12,271	)								(14,761	)
Gross margin		2,638			6,681									9,319
R&D		(1,097	)		(525	)					(973	)		(2,595	)
Selling and marketing expenses		(1,587	)		(4,692	)								(6,279	)
G&A		(657	)		(963	)		(1,415	)		(165	)		(3,200	)
Total expenses		(3,342	)		(6,179	)		(1,415	)		(1,138	)		(12,074	)
Operating income (loss)		(704	)		502			(1,415	)		(1,138	)		(2,755	)
Total Assets		6,769			18,303			1,692			110			26,874
Capital expenditures		38			720									758
Long-lived assets		1,251			2,981			202			-			4,434
Goodwill		645			1,767			-			-			2,412

ScheduleOfSegment Reporting Information By Segment Ter [Table Text Block]

	HIFU Division			UDS Division			EDAP TMS (Corporate)			FDA			Total consolidated
2012
Sales of goods		1,884			15,126			-			-			17,009
Sales of RPPs & leases		2,695			1,293			-			-			3,988
Sales of spare parts and services		1,006			4,015			-			-			5,021
Total sales		5,585			20,433			-			-			26,018
External other revenues		47			-			-			-			47
Total revenues		5,632			20,433			-			-			26,065
Total COS		(2,909	)		(12,723	)		-			-			(15,632	)
Gross margin		2,723			7,710			-			-			10,433
R&D		(920	)		(746	)		-			(992	)		(2,659	)
Selling and marketing expenses		(1,825	)		(4,794	)		-			-			(6,620	)
G&A		(723	)		(1,014	)		(1,352	)		(97	)		(3,185	)
Total expenses		(3,468	)		(6,554	)		(1,352	)		(1,089	)		(12,463	)
Operating income (loss)		(746	)		1,156			(1,352	)		(1,089	)		(2,030	)
Total Assets		7,316			20,894			2,071			162			30,444
Capital expenditures		22			539			39			-			600
Long-lived assets		1,504			3,129			217			64			4,913
Goodwill		645			1,767			-			-			2,412

Schedule Of Segment Reporting Information By Segment Quarter [Table Text Block]

	HIFU Division			UDS Division			EDAP TMS (Corporate)			FDA			Total consolidated
2011
Sales of goods		1,442			10,957			-			-			12,399
Sales of RPPs & leases		3,270			1,238			-			-			4,508
Sales of spare parts and services		1,153			4,212			-			-			5,365
Total sales		5,865			16,407			-			-			22,272
External other revenues		20			-			-			-			20
Total revenues		5,885			16,407			-			-			22,292
Total COS		(2,621	)		(10,815	)		-			-			(13,435	)
Gross margin		3,264			5,592			-			-			8,857
R&D		(950	)		(792	)		-			(694	)		(2,436	)
Selling and marketing expenses		(1,968	)		(3,865	)		(41	)		-			(5,874	)
G&A		(604	)		(813	)		(1,547	)		(79	)		(3,044	)
Total expenses		(3,521	)		(5,471	)		(1,588	)		(773	)		(11,353	)
Operating income (loss)		(257	)		122			(1,588	)		(773	)		(2,497	)
Total Assets		7,677			21,309			2,984			268			32,238
Capital expenditures		84			760			27			-			871
Long-lived assets		1,948			3,391			150			9			5,498
Goodwill		645			1,767			-			-			2,412

Valuation Accounts (Tables)

12 Months Ended

Dec. 31, 2013

Schedule of Valuation accounts [Table Text Block]

	Allowance for doubtful accounts			Slow- moving inventory


Balance as of January 1, 2011		1,079			871
Charges to costs and expenses		191			428
Deductions: write-off and others		2			(133	)
Balance as of December 31, 2011		1,272			1,166
Charges to costs and expenses		516			124
Deductions: write-off and others		(186	)		(356	)
Balance as of December 31, 2012		1,602			934
Charges to costs and expenses		186			225
Deductions: write-off and others		(693	)		(422	)
Balance as of December 31, 2013		1,094			737

Supplemental Disclosures Of Cash Flow Information (Tables)

12 Months Ended

Dec. 31, 2013

Schedule of Cash Flow, Supplemental Disclosures [Table Text Block]

	2013		2012		2011
Income taxes paid (refunds received)		118		143		143
Interest paid		293		401		38
Interest received		6		16		40

Summary Of Significant Accounting Policies (Narrative) (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Advertising Expense	€ 391	€ 374	€ 652

Cash and Cash Equivalents Disclosure (Narrative) (Details) - EUR (€) € in Millions	12 Months Ended		24 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
Short term Investments pledged	€ 1		€ 1
Collateral to short term loan	€ 1	€ 1

Trade Accounts And Notes Receivable, Net (Narrative) (Details) € in Thousands	12 Months Ended
	Dec. 31, 2013 EUR (€)	Dec. 31, 2012 EUR (€)	Dec. 31, 2011 EUR (€)
NotesReceivableInitialMaturities	90
Bad debt expenses	€ 163	€ 516	€ 191

Inventories (Narrative) (Details) - EUR (€) € in Thousands	12 Months Ended
Inventories (Narrative) (Details) - EUR (€) € in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Inventory Write-down	€ 162	€ 186	€ 428

Property And Equipment, Net (Narrative) (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	€ (9,162)	€ (8,984)
Depreciation, Depletion and Amortization, Nonproduction	726	802	€ 870
Assets Held under Capital Leases [Member]
Depreciation, Depletion and Amortization, Nonproduction	363	331	€ 333
Capital Leased Assets, Gross	3,381	3,639
Assets leased to third parties [Member]
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	€ 2,624	€ 2,646

Goodwill And Intangible Assets (Narrative) (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Amortization expenses related to intangible assets	€ 32	€ 36	€ 14
Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months	30
Finite-Lived Intangible Assets, Amortization Expense, Year Two	30
Goodwill	2,412	2,412
Urology Devices and Services (UDS) [Member]
Goodwill	€ 1,767	€ 1,767	1,767
Fair Value Inputs, Discount Rate	10.00%
High Intensity Focused Ultrasound (HIFU) [Member]
Goodwill	€ 645		€ 645
Fair Value Inputs, Discount Rate	15.00%
Fair Value Inputs, Long-term Revenue Growth Rate	10.00%

Lease Obligations (Narrative) (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Interest Expense, Lessee, Assets under Capital Lease	€ 35	€ 53	€ 81
Operating Leases, Rent Expense	693	€ 772	€ 751
Assets Held under Capital Leases [Member]
medical devices	393
vehicles	€ 170

Long-Term Debt (Narrative) (Details) - ITALY [Member]	12 Months Ended
Long-Term Debt (Narrative) (Details) - ITALY [Member]	Dec. 31, 2013 EUR (€)
Initial Amount	€ 404,000
Interest rate	€ 1.9

Short-Term Borrowings (Narrative) (Details) - EUR (€) € in Thousands	Dec. 31, 2013	Dec. 31, 2012
account receivables factored	€ 1,206	€ 1,093
loan in euro	€ 1,000	€ 1,000

Other Long-Term Liabilities (Narrative) (Details) - EUR (€) € in Thousands	Dec. 31, 2013	Dec. 31, 2012
FRANCE [Member]
Defined Benefit Plan, Accumulated Benefit Obligation	€ 340	€ 353
JAPAN [Member]
Defined Benefit Plan, Accumulated Benefit Obligation	€ 529	€ 474

Shareholders Equity (Narrative) (Details) - EUR (€) € / shares in Units, € in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2007	Dec. 19, 2012	Jun. 24, 2010	May 22, 2007	Jan. 29, 2004
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	567,503
Employee Stock Option [Member] \| Common Class A [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	500,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Exercise Price	€ 1.91
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	1,310,850	810,850	830,025	906,775
Plan 1 - 2004 [Member] \| Employee Stock Option [Member] \| Common Class A [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized									240,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	124,000
Plan 2 - 2007 [Member] \| Employee Stock Option [Member] \| Common Class A [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized								600,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross					504,088
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Exercise Price					€ 3.99
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value					€ 1,731
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonCashFinancialCharge			€ 53
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	416,838
Plan 3 - 2010 [Member] \| Employee Stock Option [Member] \| Common Class A [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized							229,100
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross				229,100
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Exercise Price				€ 2.38
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value				€ 328
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonCashFinancialCharge	€ 26	€ 47	90
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	174,100
Plan 4 - 2012 [Member] \| Employee Stock Option [Member] \| Common Class A [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized						500,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross		500,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Exercise Price		€ 1.91
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value		€ 660
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonCashFinancialCharge	€ 327
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	500,000
Plan 2b - 2007 [Member] \| Employee Stock Option [Member] \| Common Class A [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross				95,912
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Exercise Price				€ 1.88
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value				€ 143
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonCashFinancialCharge	€ 15	€ 30	€ 56
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	95,912

Other Revenues (Narrative) (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Revenue from Grants	€ 15	€ 47	€ 20
Other Revenue, Net	€ 15	€ 47	€ 20

Financial Income, Net (Narrative) (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Interest expense on Non convertible debenture	€ 1,889	€ 1,895	€ 687
Interest on Non convertible debenture	€ 252	€ 597
interest coupon	9.00%	9.00%	9.00%
Loss on remeasured convertible debt		€ 2,250

Income Taxes (Narrative) (Details) € in Thousands	12 Months Ended
Income Taxes (Narrative) (Details) € in Thousands	Dec. 31, 2013 EUR (€)
Income Tax Examination, Penalties from Examination	€ 772,822
of which late interest	374,156
Deferred Tax Assets, Operating Loss Carryforwards, Foreign	21,732
Deferred Tax Assets, Operating Loss Carryforwards, Not Subject to Expiration	€ 16,356
Other Tax Carryforward, Expiration Dates	Dec. 31, 2032
Foreign Tax Authority [Member] \| Edap TechnomedI nc [Member]
Operating Loss Carryforwards	€ 12,615
Foreign Tax Authority [Member] \| Edap Tms France Sas [Member]
Operating Loss Carryforwards	1,600
Foreign Tax Authority [Member] \| Edap Technomed Co Ltd [Member]
Operating Loss Carryforwards	2,352
Foreign Tax Authority [Member] \| Edap Technomed Sdn Bhd Malaysia [Member]
Operating Loss Carryforwards	408
Foreign Tax Authority [Member] \| Edap Tms Gmbh [Member]
Operating Loss Carryforwards	687
Foreign Tax Authority [Member] \| Edap Tms Sa [Member]
Operating Loss Carryforwards	46,452
Foreign Tax Authority [Member] \| Edap technomed italia srl [Member]
Operating Loss Carryforwards	€ 168

Earnings (Loss) Per Share (Narrative) (Details) - shares	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Weighted Average Number Diluted Shares Outstanding Adjustment	2,158,112	388,256	8,981

Fair Value Of Financial Instruments (Narrative) (Details)	Dec. 31, 2013 EUR (€)
Loss Of Exchange Offer	€ 2,250,000
Estinguishment Of Convertible Debentures	2,437
Issuance Of New Share And Warrants	(4,687)
Financial Loss From Exchange Agreement	€ (2,250)

Concentration Of Credit Risk (Narrative) (Details) - EUR (€) € in Millions	Dec. 31, 2013	Dec. 31, 2012
Allowance for Doubtful Accounts Receivable	€ 1.1	€ 1.6

Related Party Transactions (Narrative) (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Revenue from Related Parties	€ 516	€ 371	€ 768
Related Parties Amount in Cost of Sales	65	61	€ 60
Due to Related Parties, Current	66	44
Accounts Receivable, Related Parties, Current	€ 423	€ 350

Schedule of Cash and Cash Equivalents (Details) - EUR (€) € in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Cash and cash equivalents	€ 6,681	€ 7,041	€ 4,900	€ 7,369
Short-term investment	1,000	1,036
Total cash and cash equivalents, and short term investments	€ 7,681	€ 8,077

- Definition

Cash includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the customer may deposit additional funds at any time and effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid Investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Short-term investments, exclusive of cash equivalents, generally consist of marketable securities intended to be sold within one year (or the normal operating cycle if longer) and may include trading securities, available-for-sale securities, or held-to-maturity securities (if maturing within one year), as applicable.

+ References + Details

Schedule of Accounts, Notes, Loans and Financing Receivable (Details) - EUR (€) € in Thousands	Dec. 31, 2013	Dec. 31, 2012
Trade accounts receivable	€ 8,566	€ 12,938
Notes receivable	738	613
Less: allowance for doubtful accounts	(1,094)	(1,602)
Total	8,210	11,949
Current portion of net trade accounts and notes receivable	7,895	11,148
Total long-term portion	€ 316	€ 801

Schedule of capital leases future minimum payments receivable (Details) € in Thousands	Dec. 31, 2013 EUR (€)
2014	€ 274
2015	106
2016	54
2017	5
Total minimum lease payments	€ 439

Schedule of other receivables (Details) - EUR (€) € in Thousands	Dec. 31, 2013	Dec. 31, 2012
ValueAddedTaxReceivableCurrent	€ 294	€ 427
InvestmentTaxReceivableCurrent	561	256
Research and development subsidies receivable from the French State	494	90
Personnel advances	88	31
OtherReceivables	60	38
NontradeReceivablesCurrent	€ 1,497	€ 842

Schedule of Inventory, Current (Details) - EUR (€) € in Thousands	Dec. 31, 2013	Dec. 31, 2012
Components, spare parts	€ 3,650	€ 4,032
Work-in-progress	876	566
Finished goods	910	600
Total gross inventories	5,436	5,198
Less: provision for slow-moving inventory	(737)	(934)
Total	€ 4,698	€ 4,263

Schedule of Other Assets (Details) - EUR (€) € in Thousands	Dec. 31, 2013	Dec. 31, 2012
Other prepaid expenses, current portion	€ 331	€ 367
Total	€ 331	€ 367

Schedule of Property, Plant and Equipment (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Total gross value	€ 10,817	€ 11,018
Less: accumulated depreciation and amortization	(9,162)	(8,984)
Total	1,655	2,035
Equipment [Member]
Total gross value	€ 7,984	8,097
Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment, Useful Life	10 years
Equipment [Member] \| Minimum [Member]
Property, Plant and Equipment, Useful Life	3 years
Furniture and Fixtures [Member]
Total gross value	€ 2,833	€ 2,921
Furniture and Fixtures [Member] \| Maximum [Member]
Property, Plant and Equipment, Useful Life	10 years
Furniture and Fixtures [Member] \| Minimum [Member]
Property, Plant and Equipment, Useful Life	2 years
Leaseholds and Leasehold Improvements [Member] \| Maximum [Member]
Property, Plant and Equipment, Useful Life	10 years

Schedule of Finite-Lived Intangible Assets (Details) - Maximum [Member]	12 Months Ended
	Dec. 31, 2013
Licenses [Member]
Finite-Lived Intangible Asset, Useful Life	5 years
Patents [Member]
Finite-Lived Intangible Asset, Useful Life	5 years
Trade Names [Member]
Finite-Lived Intangible Asset, Useful Life	7 years

Schedule of Intangible Assets and Goodwill (Details) - EUR (€) € in Thousands	Dec. 31, 2013	Dec. 31, 2012
Finite-Lived License Agreements, Gross	€ 453	€ 453
Finite-Lived Trade Names, Gross	558	658
Finite-Lived Patents, Gross	412
Other Finite-Lived Intangible Assets, Gross	363
Finite-Lived Intangible Assets, Gross	1,785	1,886
Finite-Lived Intangible Assets, Accumulated Amortization	(1,749)	(1,814)
Finite-Lived Intangible Assets, Net	€ 36	€ 71

Schedule of Accounts Payable and Accrued Liabilities (Details) - EUR (€) € in Thousands	Dec. 31, 2013	Dec. 31, 2012
Trade accounts payable	€ 4,958	€ 5,820
Notes payable	477	516
Total	€ 5,435	€ 6,336

Schedule of Accrued Liabilities (Details) - EUR (€) € in Thousands	Dec. 31, 2013	Dec. 31, 2012
Retirement indemnities	€ 1,131	€ 1,055
Provision for warranty costs	705	1,062
Accruals for social expenses	414	386
Conditional government subsidies	391	341
Value added tax payable	292	326
Accrued interests	3	139
Others	258	373
Accrued Liabilities and Other Liabilities	3,194	3,682
Less non current portion	€ (1,624)	€ (1,753)

Schedule of changes in warranty costs provision (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Warranty costs provision, Beginning of year		€ 1,062	€ 1,287
Amounts used during the year (payments)	€ (711)	(694)
New Warranty Expenses	354	469
Warranty costs provision, End of year	705	1,062
WarrantyCostsProvision	200	396
Current portion of provision for warranty costs	€ (505)	€ (666)

Schedule of Future Minimum Lease Payments for Capital Leases (Details) - EUR (€) € in Thousands	Dec. 31, 2013	Dec. 31, 2012
2014	€ 205
2015	175
2016	143
2017	72
Thereafter	13
Total minimum lease payments	608
Less: amount representing interest	(46)
Present value of minimum lease payments	563
Current portion of capital lease obligations	184	€ 459
Long-term portion	€ 378	€ 494

Schedule of Future Minimum Rental Payments for Operating Leases (Details) € in Thousands	Dec. 31, 2013 EUR (€)
FRANCE [Member]
2014	€ 297
2015	297
2016	297
2017	272
Thereafter	0
Total	1,163
JAPAN [Member]
2014	152
2015	94
2016	91
2017	91
Thereafter	30
Total	€ 458

Schedule of Debt (Details) - EUR (€) € in Thousands	Dec. 31, 2013	Dec. 31, 2012
Total long term debt	€ 328	€ 622
Less current portion	90	207
Total long-term portion	239	415
JAPAN [Member]
Total long term debt	312	497
ITALY [Member]
Total long term debt	9	114
MALAYSIA [Member]
Total long term debt	€ 7	€ 11

Schedule of debentures (Details) - EUR (€) € in Thousands	Dec. 31, 2013	Dec. 31, 2012
Non Convertible debentures	€ 0	€ 4,416

Schedule of f inancial instruments carried at fair value (Details) - EUR (€) € in Thousands	Dec. 31, 2013	Dec. 31, 2012
Total long-term portion	€ 3,439	€ 1,754
Total Financial Instruments [Member]
Total Financial Instruments	3,439	1,754
Placement Agent Warrants [Member]
Total Financial Instruments	289	183
Investor warrants [Member]
Total Financial Instruments	€ 3,150	€ 1,571

Schedule of details of debts (Details)	12 Months Ended
Schedule of details of debts (Details)	Dec. 31, 2013 EUR (€)	Dec. 31, 2013 JPY (¥)	Dec. 31, 2012 JPY (¥)
JAPAN [Member] \| Edap Technomed Co Ltd [Member] \| Loan One [Member]
Initial Amount		¥ 10,000,000	¥ 10,000,000
Interest rate		2.30	0.10
JAPAN [Member] \| Edap Technomed Co Ltd [Member] \| Loan Two [Member]
Initial Amount		55,000,000	55,000,000
Interest rate		1.80	1.80
JAPAN [Member] \| Edap Technomed Co Ltd [Member] \| Loan Three [Member]
Initial Amount		10,000,000	10,000,000
Interest rate		¥ 2.10	¥ 0.10
ITALY [Member]
Initial Amount \| €	€ 404,000
Interest rate \| €	€ 1.9

Schedule Of Long-term Debt, Debentures And Financial InstrumentsMaturities (Details) € in Thousands	Dec. 31, 2013 EUR (€)
2014	€ 90
2015	72
2016	355
2017	1,587
2018	1,665
Total Long-term Debt	€ 3,768

Long Term Debt Schedule 2 (Details) - JAPAN [Member] - Edap Technomed Co Ltd [Member] - JPY (¥)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Loan One [Member]
Initial Amount	¥ 10,000,000	¥ 10,000,000
Interest rate	2.30	0.10
Loan Two [Member]
Initial Amount	55,000,000	55,000,000
Interest rate	1.80	1.80
Loan Three [Member]
Initial Amount	10,000,000	10,000,000
Interest rate	¥ 2.10	¥ 0.10

Long Term Debt Schedule 3 (Details) - JAPAN [Member] - Edap Technomed Co Ltd [Member] - JPY (¥)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Loan One [Member]
Initial Amount	¥ 10,000,000	¥ 10,000,000
Interest rate	2.30	0.10
Loan Two [Member]
Initial Amount	55,000,000	55,000,000
Interest rate	1.80	1.80
Loan Three [Member]
Initial Amount	10,000,000	10,000,000
Interest rate	¥ 2.10	¥ 0.10

Schedule of other long term liabilities (Details) - EUR (€) € in Thousands	Dec. 31, 2013	Dec. 31, 2012
Provision for retirement indemnities (Japan & France)	€ 1,128	€ 1,016
Provision for employee termination indemnities (Italy)	273	246
Provision for warranty costs, less current portion	200	396
Conditional government subsidies, less current portion	296	341
Total	€ 1,897	€ 1,999

Schedule of Projected Benefit Obligations and the accumulated benefit obligations (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2011
FRANCE [Member]
Normal cost	€ 17			€ 18		€ 17
JAPAN [Member]
Normal cost		€ 7	€ 6		€ 6

Schedule of provision presentation according to ASC 715 (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Non current liabilities	€ 1,128	€ 1,016
FRANCE [Member]
Non current liabilities	491	517
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Adjustment, Net of Tax	7	(68)
Total	498	449
JAPAN [Member]
Non current liabilities	637	498	€ 0
Current liabilities	3	39
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Adjustment, Net of Tax	(280)	(157)
Total	€ 360	€ 380

Schedule of pension cost components France (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2011	Jan. 31, 2012	Dec. 31, 2010
FRANCE [Member]
Benefit obligations	€ 491	€ 491	€ 517	€ 517	€ 386	€ 386	€ 517	€ 371
Service cost	39			29		31
Interest cost	17			18		17
Actuarial (gain) loss	(75)			93		(33)
Amortization of net prior service cost (Credit)	4
Benefits paid	(11)			(8)		0
Unrecognized actuarial (gain) loss	27	27	38	38	(56)	(56)
Unrecognized prior service cost	(33)	(33)	30	30	31	31
Accrued pension cost	498			449		411
JAPAN [Member]
Benefit obligations	640	640	538	538	646	646		€ 562
Service cost		46	61		68
Interest cost		7	6		6
Actuarial (gain) loss		156	(6)		37
Benefits paid			(93)
Unrecognized actuarial (gain) loss	€ 280	280	157	€ 157	199	€ 199
Accrued pension cost		€ 360	€ 380		€ 447

Schedule of pension cost components Japan (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2011	Jan. 31, 2012	Dec. 31, 2010
JAPAN [Member]
Benefit obligations	€ 640	€ 640	€ 538	€ 538	€ 646	€ 646		€ 562
Service cost		46	61		68
Normal cost		7	6		6
Actuarial (gain) loss		156	(6)		37
Benefits paid			(93)
Exchange rate impact		(116)	(76)		47
Unrecognized actuarial (gain) loss	280	280	157	157	199	199
Accrued pension cost		360	380		447
Amortization of (Gains) Losses		9	0		0
FRANCE [Member]
Benefit obligations	491	491	517	517	386	386	€ 517	€ 371
Service cost	39			29		31
Normal cost	17			18		17
Actuarial (gain) loss	(75)			93		(33)
Benefits paid	(11)			(8)		0
Unrecognized actuarial (gain) loss	27	€ 27	€ 38	38	€ (56)	(56)
Accrued pension cost	€ 498			€ 449		€ 411

Schedule of actuarial assumptions of post retirement benefit plan (Details) - Foreign Pension Plans, Defined Benefit [Member]	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
FRANCE [Member]
Discount rate	3.30%	3.20%	4.70%
Salary increase	2.50%	2.50%	2.50%
Retirement age	65	65	65
Average retirement remaining service period	24	24	25
JAPAN [Member]
Discount rate	1.40%	1.60%	1.00%
Salary increase	2.00%	1.50%	1.50%
Retirement age	60	60	60
Average retirement remaining service period	16	15	15

Schedule Of Actuarial Assumptions Of Post Retirement Benefit Plan 2 (Details) - Foreign Pension Plans, Defined Benefit [Member]	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
FRANCE [Member]
Discount rate	3.30%	3.20%	4.70%
Salary increase	2.50%	2.50%	2.50%
Retirement age	65	65	65
Average retirement remaining service period	24	24	25
JAPAN [Member]
Discount rate	1.40%	1.60%	1.00%
Salary increase	2.00%	1.50%	1.50%
Retirement age	60	60	60
Average retirement remaining service period	16	15	15

Schedule Of Provision Presentation According To ASC715 2 (Details) - EUR (€) € in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Non current liabilities	€ 1,128	€ 1,016
Provision for employee termination indemnities (Italy)	273	246
Provision for warranty costs, less current portion	200	396
Conditional government subsidies, less current portion	296	341
Other long-term liabilities	1,897	1,999
FRANCE [Member]
Non current liabilities	491	517
JAPAN [Member]
Non current liabilities	€ 637	€ 498	€ 0

Disclosure of Share-based Compensation Arrangements by Share-based Payment Award (Details) - € / shares	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2007
Outstanding - Number	567,503
Outstanding - Weighted average exercise price	€ 1.34
Employee Stock Option [Member] \| Common Class A [Member]
Granted - Number	500,000
Forfeited - Number		(15,750)	(51,750)
Expired - Number		(3,425)	(25,000)
Outstanding - Number	1,310,850	810,850	830,025	906,775
Exercisable - Number	743,347	675,844	621,516
Share purchase options available for grant - Number	83,428	83,428	72,003
Outstanding - Weighted average exercise price	€ 2.70	€ 3.18	€ 3.23	€ 3.19
Granted - Weighted average exercise price	1.91
Forfeited - Weighted average exercise price		3.17	3.03
Expired - Weighted average exercise price		2.02	2.08
Exercisable - Weighted average exercise price	€ 3.27	€ 3.38	€ 3.50
Plan 1 - 2004 [Member] \| Employee Stock Option [Member] \| Common Class A [Member]
Outstanding - Number	124,000
Plan 2 - 2007 [Member] \| Employee Stock Option [Member] \| Common Class A [Member]
Granted - Number					504,088
Outstanding - Number	416,838
Granted - Weighted average exercise price					€ 3.99
Plan 3 - 2010 [Member] \| Employee Stock Option [Member] \| Common Class A [Member]
Granted - Number				229,100
Outstanding - Number	174,100
Granted - Weighted average exercise price				€ 2.38
Plan 4 - 2012 [Member] \| Employee Stock Option [Member] \| Common Class A [Member]
Granted - Number		500,000
Outstanding - Number	500,000
Granted - Weighted average exercise price		€ 1.91
Plan 2b - 2007 [Member] \| Employee Stock Option [Member] \| Common Class A [Member]
Granted - Number				95,912
Outstanding - Number	95,912
Granted - Weighted average exercise price				€ 1.88

Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range (Details) - € / shares	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Outstanding options - Weighted average exercise price		€ 1.88
Exercisable options - Number		71,934
Exercisable options - Weighted average exercise price		€ 1.88
1.88 [Member]
Outstanding options - Weighted average remaining contractual life		6 years 6 months
Exercisable options - Weighted average exercise price	€ 95,912
2.38 [Member]
Outstanding options - Number	174,100
Outstanding options - Weighted average remaining contractual life	6 years 6 months
Outstanding options - Weighted average exercise price	€ 2.38
Exercisable options - Number	130,575
Exercisable options - Weighted average exercise price	€ 2.38
2.60 [Member]
Outstanding options - Number	124,000
Outstanding options - Weighted average remaining contractual life	2 months 12 days
Outstanding options - Weighted average exercise price	€ 2.60
Exercisable options - Number	124,000
Exercisable options - Weighted average exercise price	€ 2.60
3.99 [Member]
Outstanding options - Number	416,838
Outstanding options - Weighted average remaining contractual life	3 years 9 months 18 days
Outstanding options - Weighted average exercise price	€ 3.99
Exercisable options - Number	416,838
Exercisable options - Weighted average exercise price	€ 3.99
1.91 [Member]
Outstanding options - Number	500,000
Outstanding options - Weighted average remaining contractual life	9 years
Outstanding options - Weighted average exercise price		€ 1.91
1.88 to 3.99 [Member]
Outstanding options - Number	1,310,850
Outstanding options - Weighted average remaining contractual life	6 years
Outstanding options - Weighted average exercise price	€ 2.70
Exercisable options - Number	743,347
Exercisable options - Weighted average exercise price	€ 3.27

Disclosure of sharebased compensation arrangements by sharebased payment award nonvested (Details) - € / shares	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Non-vested options outstanding		135,006
Non-vested options outstanding - Weighted average Grant-Date Fair Value		€ 1.45
Non-vested options granted	500,000
Non-vested options granted - Weighted average Grant-Date Fair Value	€ 1.32
Non-vested options vested	(67,503)
Non-vested options vested - Weighted average Grant-Date Fair Value	€ 1.45

Changes In Warrants Stock Options And Capital Increase (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Warrants and stock options granted	€ 367	€ 881	€ 199
Capital increase	€ 5,671	€ 5,780	€ 758

Schedule of other revenues (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Revenue from Grants	€ 15	€ 47	€ 20
Other Revenue, Net	€ 15	€ 47	€ 20

Schedule of Research and development expenses (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Gross research and development expenses	€ (3,711)	€ (3,654)	€ (2,851)
Research tax credit	561	256	411
Research grants credit	555	739	4
Research and Development Expense	€ 2,595	€ 2,659	€ 2,436

Schedule of financial income (expense) (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Interest income	€ 59	€ 126	€ 185
Interest expense	(1,967)	(2,065)	(875)
Depreciation of prepaid expenses on debt grant		(31)	(224)
Changes in fair value of convertible debentures		(282)	1,301
Changes in fair value of hte Placement Agent Warrants	1,007	(92)	1,133
Impact from the January 2012 Exchange Agreement		(2,250)
Financial (expense) income, net	€ (901)	€ (4,594)	€ 1,522

Schedule of Income before Income Tax, Domestic and Foreign (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income (Loss) from Continuing Operations before Income Taxes, Foreign	€ (4,886)	€ (7,358)	€ (543)
FRANCE [Member]
Income (Loss) from Continuing Operations before Income Taxes, Foreign	(2,018)	(5,392)	1,192
UNITED STATES [Member]
Income (Loss) from Continuing Operations before Income Taxes, Foreign	(2,060)	(1,739)	(1,146)
UNKNOWN COUNTRY [Member]
Income (Loss) from Continuing Operations before Income Taxes, Foreign	€ (808)	€ (227)	€ (589)

Schedule of Components of Income Tax Expense (Benefit) (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Current Income Tax (Expense) Benefit	€ (125)	€ (124)	€ (140)
Deferred Income Tax (Expense) Benefit	(65)	(52)	293
Sub total deferred income tax (expense) benefit	(9)	6	(255)
Income tax (expense) benefit	(135)	(118)	(395)
FRANCE [Member]
Current Income Tax (Expense) Benefit	(101)	(102)	(95)
Deferred Income Tax (Expense) Benefit	(2)	(2)	0
UNKNOWN COUNTRY [Member]
Current Income Tax (Expense) Benefit	(24)	(22)	(45)
Deferred Income Tax (Expense) Benefit	€ (7)	€ 8	€ (255)

Schedule of Deferred Tax Assets and Liabilities (Details) - EUR (€) € in Thousands	Dec. 31, 2013	Dec. 31, 2012
Elimination of intercompany profit in inventory	€ 136	€ 119
Elimination of intercompany profit in fixed assets	68	122
Other items	663	689
Net operating loss carryforwards	21,732	19,563
Total deferred tax assets	22,599	20,493
capital leases treated as operating leases for tax	(26)	(76)
Other items	(8)	(11)
Total deferred tax liabilities	(34)	(87)
Net deferred tax assets	22,565	20,406
Valuation allowance for deferred tax assets	(22,543)	(20,375)
Deferred tax assets (liabilities), net of allowance	€ 22	€ 32

Schedule of Effective Income Tax Rate Reconciliation (Details)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate	33.30%	33.30%	34.40%
Effective Income Tax Rate Reconciliation, Foreign Income Tax Rate Differential	1.90%	0.40%	12.60%
Effect of net operating loss carry-forwards and valuation allowances	(51.50%)	(37.60%)	(287.30%)
Non taxable debt fair value variation	(4.30%)	(1.10%)	154.10%
Non deductible entertainment expenses	2.60%	1.90%	9.50%
Other	15.20%	1.50%	4.00%
Effective tax rate	(2.80%)	(1.60%)	(72.70%)

Schedule of deferred revenues (Details) - EUR (€) € in Thousands	Dec. 31, 2013	Dec. 31, 2012
Deferred revenues on maintenance contracts	€ 731	€ 600
Deferred revenue on RPP	16	50
Deferred revenue on sale of devices	121	304
Deferral of the gain on sale-lease-back transactions	5	9
Total	€ 873	€ 964

Schedule of Earnings Per Share, Basic and Diluted (Details) - EUR (€)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income (loss) available to common Shareholders	€ (5,021,229)	€ (7,475,490)	€ (938,636)
Weighted Average Number of Shares Issued, Basic	20,593,720	17,556,395	13,345,004
Stock options only in the money	0	0
Weighted Average Number of Shares Outstanding, Diluted	20,593,720	17,556,395	13,345,004
Basic income (loss) per share	€ (0.24)	€ (0.43)	€ (0.07)
Diluted income (loss) per share	€ (0.24)	€ (0.43)	€ (0.07)

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References + Details

Schedule of Fair Value Measurement Inputs Level 1 (Details) - EUR (€) € in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Assets [Abstract]
Cash and cash equivalents	€ 6,681	€ 7,041	€ 4,900	€ 7,369
Trade accounts and notes receivable, net	8,210	11,949
Short-term investment	1,000	1,036
Liabilities [Abstract]
Short-term borrowings	2,208	2,095
Trade accounts payable	4,958	5,820
Long-term Debt	328	622
Fair Value, Inputs, Level 1 [Member]
Assets [Abstract]
Cash and cash equivalents	6,681	7,041
Short-term investment	1,000	1,036
Liabilities [Abstract]
Short-term borrowings	2,208	2,095
Long-term Debt	328	622
Debentures and other Long Term Debt	0	4,416
Investor Warrants	3,150	1,571
Placement Agent Warrants	€ 289	€ 183

Schedule Of Fair Value Measurement Inputs Level 3 (Details) - Fair Value, Inputs, Level 3 [Member] - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Total Financial Instruments [Member]
Fair Value	€ 3,439	€ 1,754	€ 195
Impact of Placement, Reimbursement Of Convertible Debentures	0	0
Impact of Placement, New Granted Warrants	2,950	1,821
Fair-value Adjustments	(1,007)	92
Fair-value, Amortization Costs	0	0
USD EUR Exchange Impact	(256)	19
Non Convertible Debentures [Member]
Fair Value	0	4,416
Impact of Placement, Reimbursement Of Convertible Debentures	(6,015)	(1,526)
Impact of Placement, New Granted Warrants	0	0
Fair-value Adjustments	0	0
Fair-value, Amortization Costs	1,637	1,292
USD EUR Exchange Impact	(38)	(62)
Outstanding Nominal Amount [Member]
Fair Value	0	8,000	10,500
Impact of Placement, Reimbursement Of Convertible Debentures	(8,000)	(2,000)
Impact of Placement, New Granted Warrants	0	0
Fair-value Adjustments	0	0
Fair-value, Amortization Costs	0	0
USD EUR Exchange Impact	0	0
TotalDebentures [Member]
Fair Value	0	4,416	7,085
Impact of Placement, Reimbursement Of Convertible Debentures	(6,015)	(1,526)
Impact of Placement, New Granted Warrants	0	0
Fair-value Adjustments	0	282
Fair-value, Amortization Costs	1,637	1,292
USD EUR Exchange Impact	(38)	(96)
InvestorWarrants2012 [Member]
Fair Value	1,522	1,571	0
Impact of Placement, Reimbursement Of Convertible Debentures	0	0
Impact of Placement, New Granted Warrants		1,629
Fair-value Adjustments	18	(75)
Fair-value, Amortization Costs	0	0
USD EUR Exchange Impact	(67)	17
PlacementAgentsWarrants2012 [Member]
Fair Value	181	183
Impact of Placement, Reimbursement Of Convertible Debentures	0
Fair-value Adjustments	5
Fair-value, Amortization Costs	0
USD EUR Exchange Impact	(7)
Investor Warrants 2013 [Member]
Fair Value	1,628	0
Impact of Placement, Reimbursement Of Convertible Debentures	0
Impact of Placement, New Granted Warrants	2,725
Fair-value Adjustments	(928)
Fair-value, Amortization Costs	0
USD EUR Exchange Impact	(169)
Placement Agent Warrants 2013 [Member]
Fair Value	109	0
Impact of Placement, Reimbursement Of Convertible Debentures	0
Impact of Placement, New Granted Warrants	225
Fair-value Adjustments	(103)
Fair-value, Amortization Costs	0
USD EUR Exchange Impact	(13)
Total Of Long Term Debt Types [Member]
Fair Value	3,439	6,170	€ 7,280
Impact of Placement, Reimbursement Of Convertible Debentures	(6,015)	(1,526)
Impact of Placement, New Granted Warrants	2,950	1,821
Fair-value Adjustments	(1,007)	374
Fair-value, Amortization Costs	1,637	1,292
USD EUR Exchange Impact	€ (294)	€ (78)

ScheduleOfFairValueMeasurement Input Level 3 bis (Details) - Fair Value, Inputs, Level 3 [Member] - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Convertible Debt [Member]
Fair Value		€ 0	€ 7,085
Impact of Placement, Reimbursement Of Convertible Debentures		0
Impact of Placement, New Granted Warrants		0
Fair-value Adjustments		282
Fair-value, Amortization Costs		0
USD EUR Exchange Impact		(34)
Exchange Agreement, Cash		(385)
Exchange Agreement, Exchange		(6,948)
Exchange Agreement, Debt Issuance Costs		0
Non Convertible Debentures [Member]
Fair Value	€ 0	4,416
Impact of Placement, Reimbursement Of Convertible Debentures	(6,015)	(1,526)
Impact of Placement, New Granted Warrants	0	0
Fair-value Adjustments	0	0
Fair-value, Amortization Costs	1,637	1,292
USD EUR Exchange Impact	(38)	(62)
Exchange Agreement, Cash		0
Exchange Agreement, Exchange		4,883
Exchange Agreement, Debt Issuance Costs		(171)
Outstanding Nominal Amount [Member]
Fair Value	0	8,000	10,500
Impact of Placement, Reimbursement Of Convertible Debentures	(8,000)	(2,000)
Impact of Placement, New Granted Warrants	0	0
Fair-value Adjustments	0	0
Fair-value, Amortization Costs	0	0
USD EUR Exchange Impact	0	0
Exchange Agreement, Cash		(500)
Exchange Agreement, Exchange		0
Exchange Agreement, Debt Issuance Costs		0
TotalDebentures [Member]
Fair Value	0	4,416	7,085
Impact of Placement, Reimbursement Of Convertible Debentures	(6,015)	(1,526)
Impact of Placement, New Granted Warrants	0	0
Fair-value Adjustments	0	282
Fair-value, Amortization Costs	1,637	1,292
USD EUR Exchange Impact	(38)	(96)
Exchange Agreement, Cash		(385)
Exchange Agreement, Exchange		(2,065)
Exchange Agreement, Debt Issuance Costs		(171)
InvestorWarrants2007 [Member]
Fair Value		0	195
Impact of Placement, Reimbursement Of Convertible Debentures		0
Impact of Placement, New Granted Warrants		0
Fair-value Adjustments		178
Fair-value, Amortization Costs		0
USD EUR Exchange Impact		0
Exchange Agreement, Cash		0
Exchange Agreement, Exchange		(373)
Exchange Agreement, Debt Issuance Costs		0
InvestorWarrants2012 [Member]
Fair Value	1,522	1,571	0
Impact of Placement, Reimbursement Of Convertible Debentures	0	0
Impact of Placement, New Granted Warrants		1,629
Fair-value Adjustments	18	(75)
Fair-value, Amortization Costs	0	0
USD EUR Exchange Impact	(67)	17
Exchange Agreement, Cash		0
Exchange Agreement, Exchange		0
Exchange Agreement, Debt Issuance Costs		0
Placement Agent Warrants [Member]
Fair Value		183	0
Impact of Placement, Reimbursement Of Convertible Debentures		0
Impact of Placement, New Granted Warrants		192
Fair-value Adjustments		(11)
Fair-value, Amortization Costs		0
USD EUR Exchange Impact		2
Exchange Agreement, Cash		0
Exchange Agreement, Exchange		0
Exchange Agreement, Debt Issuance Costs		0
Total Financial Instruments [Member]
Fair Value	3,439	1,754	195
Impact of Placement, Reimbursement Of Convertible Debentures	0	0
Impact of Placement, New Granted Warrants	2,950	1,821
Fair-value Adjustments	(1,007)	92
Fair-value, Amortization Costs	0	0
USD EUR Exchange Impact	(256)	19
Exchange Agreement, Cash		0
Exchange Agreement, Exchange		(373)
Exchange Agreement, Debt Issuance Costs		0
Total Of Long Term Debt Types [Member]
Fair Value	3,439	6,170	€ 7,280
Impact of Placement, Reimbursement Of Convertible Debentures	(6,015)	(1,526)
Impact of Placement, New Granted Warrants	2,950	1,821
Fair-value Adjustments	(1,007)	374
Fair-value, Amortization Costs	1,637	1,292
USD EUR Exchange Impact	€ (294)	(78)
Exchange Agreement, Cash		(385)
Exchange Agreement, Exchange		(2,437)
Exchange Agreement, Debt Issuance Costs		€ (171)

Reconciliation of operating profit (loss) from segments to consolidated [Table] (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Segment operating loss	€ (2,755)	€ (2,030)	€ (2,497)
Foreign currency exchange gain (loss), net	(1,230)	(733)	482
FinancialExpenseIncomeNet	(901)	(4,594)	1,522
Income tax (expense) benefit	(135)	(118)	(395)
Net income (loss)	€ (5,021)	€ (7,475)	€ (938)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

ScheduleOfSegment Reporting Information By Segment Bis (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Sales of goods	€ 14,767	€ 17,009	€ 12,399
Sales of RPPs and leases	3,922	3,988	4,508
Sales of spare parts and services	5,375	5,021	5,365
Total sales	24,065	26,018	22,272
Other Revenue, Net	15	47	20
Total revenues	24,080	26,065	22,292
Total cost of sales	(14,761)	(15,632)	(13,435)
Gross profit	9,319	10,433	8,857
Research and development expenses	(2,595)	(2,659)	(2,436)
Selling and marketing expenses	(6,279)	(6,620)	(5,874)
General and administrative expenses	(3,200)	(3,185)	(3,044)
Loss from operations	(2,755)	(2,030)	(2,497)
Total assets	26,874	30,444
Capital expenditures	758	600	871
Long-lived assets	4,434	4,913	5,498
Goodwill	2,412	2,412
Urology Devices and Services (UDS) [Member]
Sales of goods	13,020	15,126	10,957
Sales of RPPs and leases	1,588	1,293	1,238
Sales of spare parts and services	4,344	4,015	4,212
Total net sales		20,433	16,407
Total revenues	18,952	20,433	16,407
Total cost of sales	(12,271)	(12,723)	(10,815)
Gross profit	6,681	7,710	5,592
Research and development expenses	(525)	(746)	(792)
Selling and marketing expenses	(4,692)	(4,794)	(3,865)
General and administrative expenses	(963)	(1,014)	(813)
Total expenses	(6,179)	(6,554)	(5,471)
Loss from operations	502	1,156	122
Total assets	18,303	20,894	21,309
Capital expenditures	720	539	760
Long-lived assets	2,981	3,129	3,391
Goodwill	1,767	1,767	1,767
FDA [Member]
Research and development expenses	(973)	(992)	(694)
General and administrative expenses	(165)	(97)	(79)
Total expenses	(1,138)	(1,089)	(773)
Loss from operations	(1,138)	(1,089)	(773)
Total assets	110	162	268
Long-lived assets		64	9
EDAP TMS (Corporate) [Member]
Selling and marketing expenses			(41)
General and administrative expenses	(1,415)	(1,352)	(1,547)
Total expenses	(1,415)	(1,352)	(1,588)
Loss from operations	(1,415)	(1,352)	(1,588)
Total assets	1,692	2,071	2,984
Capital expenditures		39	27
Long-lived assets	202	217	150
High Intensity Focused Ultrasound (HIFU) [Member]
Sales of goods	1,747	1,884	1,442
Sales of RPPs and leases	2,335	2,695	3,270
Sales of spare parts and services	1,031	1,006	1,153
Total net sales		5,585	5,865
Other Revenue, Net	15	47	20
Total revenues	5,128	5,632	5,885
Total cost of sales	(2,490)	(2,909)	(2,621)
Gross profit	2,638	2,723	3,264
Research and development expenses	(1,097)	(920)	(950)
Selling and marketing expenses	(1,587)	(1,825)	(1,968)
General and administrative expenses	(657)	(723)	(604)
Total expenses	(3,342)	(3,468)	(3,521)
Loss from operations	(704)	(746)	(257)
Total assets	6,769	7,316	7,677
Capital expenditures	38	22	84
Long-lived assets	1,251	€ 1,504	1,948
Goodwill	€ 645		€ 645

ScheduleOfSegment Reporting Information By Segment Ter (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Sales of goods	€ 14,767	€ 17,009	€ 12,399
Sales of RPPs & leases	3,922	3,988	4,508
Sales of spare parts and services	5,375	5,021	5,365
Total sales	24,065	26,018	22,272
Other Revenue, Net	15	47	20
Total revenues	24,080	26,065	22,292
Total cost of sales	14,761	15,632	13,435
Gross profit	9,319	10,433	8,857
Research and development expenses	2,595	2,659	2,436
Selling and marketing expenses	6,279	6,620	5,874
General and administrative expenses	3,200	3,185	3,044
Loss from operations	(2,755)	(2,030)	(2,497)
Total assets	26,874	30,444
Capital expenditures	758	600	871
Long-lived assets	4,434	4,913	5,498
Goodwill	2,412	2,412
Urology Devices and Services (UDS) [Member]
Sales of goods	13,020	15,126	10,957
Sales of RPPs & leases	1,588	1,293	1,238
Sales of spare parts and services	4,344	4,015	4,212
Total net sales		20,433	16,407
Total revenues	18,952	20,433	16,407
Total cost of sales	12,271	12,723	10,815
Gross profit	6,681	7,710	5,592
Research and development expenses	525	746	792
Selling and marketing expenses	4,692	4,794	3,865
General and administrative expenses	963	1,014	813
Total expenses	(6,179)	(6,554)	(5,471)
Loss from operations	502	1,156	122
Total assets	18,303	20,894	21,309
Capital expenditures	720	539	760
Long-lived assets	2,981	3,129	3,391
Goodwill	1,767	1,767	1,767
FDA [Member]
Research and development expenses	973	992	694
General and administrative expenses	165	97	79
Total expenses	(1,138)	(1,089)	(773)
Loss from operations	(1,138)	(1,089)	(773)
Total assets	110	162	268
Long-lived assets		64	9
EDAP TMS (Corporate) [Member]
Selling and marketing expenses			41
General and administrative expenses	1,415	1,352	1,547
Total expenses	(1,415)	(1,352)	(1,588)
Loss from operations	(1,415)	(1,352)	(1,588)
Total assets	1,692	2,071	2,984
Capital expenditures		39	27
Long-lived assets	202	217	150
High Intensity Focused Ultrasound (HIFU) [Member]
Sales of goods	1,747	1,884	1,442
Sales of RPPs & leases	2,335	2,695	3,270
Sales of spare parts and services	1,031	1,006	1,153
Total net sales		5,585	5,865
Other Revenue, Net	15	47	20
Total revenues	5,128	5,632	5,885
Total cost of sales	2,490	2,909	2,621
Gross profit	2,638	2,723	3,264
Research and development expenses	1,097	920	950
Selling and marketing expenses	1,587	1,825	1,968
General and administrative expenses	657	723	604
Total expenses	(3,342)	(3,468)	(3,521)
Loss from operations	(704)	(746)	(257)
Total assets	6,769	7,316	7,677
Capital expenditures	38	22	84
Long-lived assets	1,251	€ 1,504	1,948
Goodwill	€ 645		€ 645

Schedule Of Segment Reporting Information By Segment Quarter (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Sales of goods	€ 14,767	€ 17,009	€ 12,399
Sales of RPPs & leases	3,922	3,988	4,508
Sales of spare parts and services	5,375	5,021	5,365
Total sales	24,065	26,018	22,272
Other Revenue, Net	15	47	20
Total revenues	24,080	26,065	22,292
Total cost of sales	14,761	15,632	13,435
Gross profit	9,319	10,433	8,857
Research and development expenses	2,595	2,659	2,436
Selling and marketing expenses	6,279	6,620	5,874
General and administrative expenses	3,200	3,185	3,044
Loss from operations	(2,755)	(2,030)	(2,497)
Total assets	26,874	30,444
Capital expenditures	758	600	871
Long-lived assets	4,434	4,913	5,498
Goodwill	2,412	2,412
Urology Devices and Services (UDS) [Member]
Sales of goods	13,020	15,126	10,957
Sales of RPPs & leases	1,588	1,293	1,238
Sales of spare parts and services	4,344	4,015	4,212
Total net sales		20,433	16,407
Total revenues	18,952	20,433	16,407
Total cost of sales	12,271	12,723	10,815
Gross profit	6,681	7,710	5,592
Research and development expenses	525	746	792
Selling and marketing expenses	4,692	4,794	3,865
General and administrative expenses	963	1,014	813
Total expenses	(6,179)	(6,554)	(5,471)
Loss from operations	502	1,156	122
Total assets	18,303	20,894	21,309
Capital expenditures	720	539	760
Long-lived assets	2,981	3,129	3,391
Goodwill	1,767	1,767	1,767
FDA [Member]
Research and development expenses	973	992	694
General and administrative expenses	165	97	79
Total expenses	(1,138)	(1,089)	(773)
Loss from operations	(1,138)	(1,089)	(773)
Total assets	110	162	268
Long-lived assets		64	9
EDAP TMS (Corporate) [Member]
Selling and marketing expenses			41
General and administrative expenses	1,415	1,352	1,547
Total expenses	(1,415)	(1,352)	(1,588)
Loss from operations	(1,415)	(1,352)	(1,588)
Total assets	1,692	2,071	2,984
Capital expenditures		39	27
Long-lived assets	202	217	150
High Intensity Focused Ultrasound (HIFU) [Member]
Sales of goods	1,747	1,884	1,442
Sales of RPPs & leases	2,335	2,695	3,270
Sales of spare parts and services	1,031	1,006	1,153
Total net sales		5,585	5,865
Other Revenue, Net	15	47	20
Total revenues	5,128	5,632	5,885
Total cost of sales	2,490	2,909	2,621
Gross profit	2,638	2,723	3,264
Research and development expenses	1,097	920	950
Selling and marketing expenses	1,587	1,825	1,968
General and administrative expenses	657	723	604
Total expenses	(3,342)	(3,468)	(3,521)
Loss from operations	(704)	(746)	(257)
Total assets	6,769	7,316	7,677
Capital expenditures	38	22	84
Long-lived assets	1,251	€ 1,504	1,948
Goodwill	€ 645		€ 645

Schedule of Valuation accounts (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Allowance for Doubtful Accounts [Member]
Valuation Allowances and Reserves, Balance	€ 1,094	€ 1,602	€ 1,272	€ 1,079
Charges to costs and expenses	186	516	191
Deductions: write-off provided in prior periods	(693)	(186)	2
Inventory Valuation Reserve [Member]
Valuation Allowances and Reserves, Balance	737	934	1,166	€ 871
Charges to costs and expenses	225	124	428
Deductions: write-off provided in prior periods	€ (422)	€ (356)	€ (133)

Schedule of Cash Flow, Supplemental Disclosures (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income taxes paid (refunds received)	€ 118	€ 143	€ 143
Interest paid	293	401	38
Interest received	€ 6	€ 16	€ 40

Label	Element	Value
Accumulated Other Comprehensive Income [Member]
Total shareholders' equity	us-gaap_StockholdersEquity	€ (3,386,000)
Common Stock [Member]
Total shareholders' equity	us-gaap_StockholdersEquity	€ 1,740,000
Shares Issued (Shares)	us-gaap_SharesIssued	13,008,401
Treasury Stock [Member]
Total shareholders' equity	us-gaap_StockholdersEquity	€ (1,172,000)
Retained Earnings [Member]
Total shareholders' equity	us-gaap_StockholdersEquity	(27,154,000)
Additional Paid-In Capital [Member]
Total shareholders' equity	us-gaap_StockholdersEquity	€ 38,870,000