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Document And Entity Information	12 Months Ended
Document And Entity Information	Dec. 31, 2017 shares
Document Information [Line Items]
Entity Registrant Name	EDAP TMS SA
Entity Central Index Key	0001041934
Trading Symbol	edap
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding (in shares)	28,997,866
Document Type	20-F
Document Period End Date	Dec. 31, 2017
Document Fiscal Year Focus	2017
Document Fiscal Period Focus	FY
Amendment Flag	false

Consolidated Balance Sheets - EUR (€) € in Thousands	Dec. 31, 2017	Dec. 31, 2016
Current assets
Cash and cash equivalents	€ 20,004	€ 21,989
Current portion of net trade accounts and notes receivable	11,277	9,143
Other receivables	1,066	884
Inventories	6,739	8,030
Other assets, current portion	489	457
Short-term investment	0
Total current assets	39,574	40,502
Non-current assets
Property and equipment, net	3,682	2,770
Intangible assets, net	527	149
Goodwill	2,412	2,412
Deposits and other non-current assets	462	448
Deferred tax assets	165	12
Net Trade accounts and notes receivable, non-current	77	299
Total assets	46,897	46,591
Current liabilities
Trade accounts and notes payable	6,310	5,960
Deferred revenues, current portion	2,295	1,878
Social security and other payroll withholdings taxes	1,075	1,214
Employee absences compensation	575	573
Income taxes payable	147	363
Other accrued liabilities	1,536	2,316
Short-term borrowings	2,718	1,629
Current portion of capital lease obligations	255	222
Current portion of financial instruments carried at fair value	840	640
Current portion of long-term debt	383	215
Total current liabilities	16,134	15,010
Non-current liabilities
Deferred revenues, non-current	562	333
Capital lease obligations, non-current	528	313
Financial instruments carried at fair value, non-current		3,281
Long-term debt, non-current	834	384
Other long-term liabilities	3,681	2,818
Total liabilities	21,739	22,140
Shareholders’ equity
Common stock, €0.13 par value; 29,368,394 shares issued and 28,997,866 shares outstanding; 29,098,144 shares issued and 28,727,616 shares outstanding; at December 31, 2017 and 2016, respectively	3,818	3,783
Additional paid-in capital	65,694	64,685
Retained earnings	(39,608)	(38,927)
Cumulative other comprehensive loss	(3,604)	(3,948)
Treasury stock, at cost; 370,528 at December 31, 2017 and at December 31, 2016	(1,142)	(1,142)
Total shareholders’ equity	25,158	24,451
Total liabilities and shareholders’ equity	€ 46,897	€ 46,591

Consolidated Balance Sheets (Parentheticals) - € / shares	Dec. 31, 2017	Dec. 31, 2016
Common stock, par value (in EUR per share)	€ 0.13	€ 0.13
Common stock, shares issued (in shares)	29,368,394	29,098,144
Common stock, shares outstanding (in shares)	28,997,866	28,727,616
Treasury stock, shares (in shares)	370,528	370,528

Consolidated Statements of Income (Loss) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Revenues	€ 35,746	€ 35,611	€ 32,253
Cost of sales	(20,938)	(19,200)	(18,468)
Gross profit	14,808	16,411	13,785
Research and development expenses	(3,881)	(3,868)	(2,690)
Selling and marketing expenses	(9,526)	(8,856)	(7,406)
General and administrative expenses	(3,428)	(3,296)	(3,202)
Income (loss) from operations	(2,027)	392	488
Financial income (expense), net	2,643	3,949	(2,094)
Foreign Currency exchange (losses) gains, net	(909)	103	699
Income (loss) before taxes	(293)	4,444	(907)
Income tax (expense) credit	(388)	(602)	(759)
Net income (loss)	€ (681)	€ 3,842	€ (1,667)
Basic income (loss) per share (in EUR per share)	€ (0.02)	€ 0.14	€ (0.07)
Diluted income (loss) per share (in EUR per share)	€ (0.02)	€ 0.13	€ (0.07)
Basic Weighted average shares outstanding (in shares)	28,961,928	27,823,313	25,021,966
Diluted Weighted average shares outstanding (in shares)	28,961,928	29,365,583	25,021,966
Product [Member]
Revenues	€ 22,580	€ 24,045	€ 21,906
Cost of sales	(13,170)	(12,288)	(12,256)
HIFU Treatments and Devices Leased [Member]
Revenues	5,095	4,906	4,408
Cost of sales	(2,667)	(2,527)	(2,556)
Parts and Services [Member]
Revenues	8,011	6,628	5,904
Cost of sales	(5,101)	(4,385)	(3,656)
Product and Services, Excluding Other [Member]
Revenues	35,686	35,579	32,218
Product and Service, Other [Member]
Revenues	€ 60	€ 32	€ 35

Consolidated Statements of Comprehensive Income (Loss) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Net income (loss)	€ (681)	€ 3,842	€ (1,667)
Other comprehensive income (loss):
Foreign currency translation adjustments	288	(144)	(374)
Provision for retirement indemnities	57	(238)	18
Comprehensive income (loss), net of tax	€ (336)	€ 3,460	€ (2,023)

- Definition

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

+ References + Details

Consolidated Statements of Shareholders' Equity - EUR (€) € in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Treasury Stock [Member]	Total
Balance (in shares) at Dec. 31, 2014	24,865,420
Balance at Dec. 31, 2014	€ 3,282	€ 57,344	€ (41,102)	€ (3,211)	€ (1,172)	€ 15,141
Net income (loss)			(1,667)			(1,667)
Translation adjustment				(374)		(374)
Warrants and stock options granted or exercised		63			30	92
Capital increase (in shares)	518,041
Capital increase	€ 66	1,153				1,219
Provision for retirement indemnities				18		18
Balance (in shares) at Dec. 31, 2015	25,383,461
Balance at Dec. 31, 2015	€ 3,348	58,560	(42,769)	(3,567)	(1,142)	14,430
Net income (loss)			3,842			3,842
Translation adjustment				(144)		(144)
Warrants and stock options granted or exercised		360				360
Capital increase (in shares)	3,344,155
Capital increase	€ 435	5,765				6,200
Provision for retirement indemnities				(238)		(238)
Balance (in shares) at Dec. 31, 2016	28,727,616
Balance at Dec. 31, 2016	€ 3,783	64,685	(38,927)	(3,949)	(1,142)	24,451
Net income (loss)			(681)			(681)
Translation adjustment				288		288
Warrants and stock options granted or exercised		382				382
Capital increase (in shares)	270,250
Capital increase	€ 35	627				662
Provision for retirement indemnities				57		57
Balance (in shares) at Dec. 31, 2017	28,997,866
Balance at Dec. 31, 2017	€ 3,818	€ 65,694	€ (39,608)	€ (3,604)	€ (1,142)	€ 25,158

- Definition

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

+ References + Details

Consolidated Statements of Cash Flows - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Cash flows from operating activities
Net income (loss)	€ (681)	€ 3,842	€ (1,667)
Adjustments to reconcile net income (loss) to net cash generated by (used in) operating activities:
Depreciation and amortization	1,573	1,025	1,002
Change in warrants fair value	(2,669)	(3,985)	2,047
Other Non-cash compensation	382	360	66
Change in allowances for doubtful accounts & slow-moving inventories	28	(75)	(218)
Change in long-term provisions	105	116	73
Net capital loss on disposals of assets	47	58	68
Deferred tax expense (benefit)	(153)	65	23
Operating cash flow	(1,368)	1,408	1,394
Increase/Decrease in operating assets and liabilities:
Decrease (Increase) in trade accounts and notes and other receivables	(1,741)	1,752	(1,752)
Decrease (Increase) in inventories	669	(1,985)	(381)
Decrease (Increase) in other assets	(47)	46	183
(Decrease) Increase in trade accounts and notes payable	426	(153)	518
(Decrease) Increase in accrued expenses, other current liabilities	(998)	143	1,250
Net increase (decrease) in operating assets and liabilities	(1,691)	(197)	(180)
Net cash generated by (used in) operating activities	(3,059)	1,209	1,213
Cash flows from investing activities:
Additions to capitalized assets produced by the Company	(988)	(853)	(470)
Net proceeds from sale of leased back assets	85		95
Acquisitions of property and equipment	(631)	(321)	(160)
Acquisitions of intangible assets	(453)	(151)	(20)
Proceeds from sale of short term investments		1,000
Net proceeds from sale of assets			26
Increase in deposits and guarantees	(45)	(59)	(12)
Net cash generated by (used in) investing activities	(2,032)	(384)	(541)
Cash flow from financing activities:
Proceeds from capital increase	548	6,200	1,091
Proceeds from stock-option exercise	115		128
Proceeds from long term borrowings, net of financing costs	1,638	3,168	687
Repayment of long term borrowings	(243)	(305)	(241)
Repayment of obligations under capital leases	(297)	(277)	(241)
Increase (decrease) in bank overdrafts and short-term borrowings	1,110	(1,182)	688
Net cash generated by (used in) financing activities	2,871	7,604	2,112
Net effect of exchange rate changes on cash and cash equivalents	235	(19)	(347)
Net increase (decrease) in cash and cash equivalents	(1,985)	8,410	2,436
Cash and cash equivalents at beginning of year	21,989	13,578	11,142
Cash and cash equivalents at end of year	€ 20,004	€ 21,989	€ 13,578

Note 1 - Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2017

Notes to Financial Statements

Significant Accounting Policies [Text Block]

1—SUMMARY

OF SIGNIFICANT ACCOUNTING POLICIES

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 innovative robotic devices for treating stones of the urinary tract and localized prostate cancer. We also derive revenues from the distribution of urodynamics products and urology lasers. 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, the United States and Asia.

Moreover, the Company develops a novel HIFU treatment for liver cancer in cooperation with its long-term academic partner INSERM and leading cancer centers (the “HECAM” project).

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.

Basis of preparation

These consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (U.S. GAAP).

Certain prior year comparative information in the financial statements has been revised to conform to the current year presentation. The revision relates to the reclassification of conditional advance cash flows from operating activities (“net increase (decrease) in operating assets and liabilities”) to financing activities (“proceeds from long term borrowings, net of financing cost” and “repayment of long-term borrowings”). This revision results in (

) an increase in net cash generated by operating activities and a decrease in net cash generated by financing activities of €

90k

2016

and (

) a decrease in net cash generated by operating activities and an increase in net cash generated by financing activities of €

125k

2015.

The Company has determined that this revision, is immaterial to the previously reported financial statements and does

not

impact any of the key financial indicators.

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, stock price volatility, duration of standard warranty per market, price of maintenance contract used to determine the amount of revenue to be deferred and life duration of our range of products. These estimates and assumptions 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.

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.

Revenue recognition

Sales of goods:

For medical device sales with

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.

Our device sale arrangements

may

contain multiple elements, including device(s), consumables and service. We generally deliver all the devices within days of entering into the system sale arrangement, and consumables and service over the period agreed in the arrangement. Each of these elements is a separate unit of accounting. Devices, consumables and service are also sold on a stand-alone basis.

For multiple-element arrangements, revenue is allocated to each unit of accounting based on their relative selling prices. Relative selling prices are based

first

on vendor specific objective evidence of fair value (“VSOE”), then on

third

-party evidence of selling price (“TPE”) when VSOE does

not

exist, and then on management's best estimate of the selling price (“ESP”) when VSOE and TPE do

not

exist.

Consumables revenues are deferred until delivery and services revenues are deferred until execution.

Sales of RPPs and leases:

Revenues related to the sale of HIFU 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.

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.

Costs of sales

Costs of sales include all direct product costs, costs related to shipping, handling, duties and importation fees, as well as certain indirect costs such as service and supply chain departments expenses. Indirect costs are allocated by type of sales (goods, RPP and leases, spare parts and services) using an allocation method determined by management by type of costs and segment activities and reviewed on an annual basis.

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 equivalents and short term investments

Cash equivalents are cash investments which are highly liquid and have initial maturities of

days or less.

Cash investments with a maturity higher than

days are considered as short-term investments.

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. Accounts receivables also include receivables factored for which the Company is supporting the collection risk.

Inventories

Inventories are valued at the lower of cost (manufacturing cost, which is principally comprised of components and labor costs for our own manufactured products, or purchase price for urology products we distribute), or on 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.

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 (in years or lease term if shorter)		10
Equipment (in years)	3	-	10
Furniture, fixtures, fittings and other (in years)	2	-	10

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.

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.

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 (in years)		5
SAP Licenses (in years)		10
Other licenses (in years)		5
Trade name and trademark (in years)		7

Treasury Stocks

Treasury stock purchases are accounted for at cost. The sale of treasury stocks is accounted for using the

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. Treasury stocks held by a Company cannot exceed

10%

of the total number of shares issued.

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

year to

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

€316

thousand,

€319

thousand and

€354

thousand for the years ended

December 31, 2017,

2016

and

2015,

respectively.

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,

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.

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

€504

thousand,

€511

thousand and

€448

thousand for the years ended

December 31 2017,

2016

and

2015,

respectively.

Advertising costs

Advertising costs are recorded as an expense in the period in which they are incurred. Advertising costs amounted to

€672

thousand,

€744

thousand and

€461

thousand for the years ended

December 31, 2017,

2016

and

2015,

respectively.

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.

Presentation in the Income Statement

Aggregate foreign currency transactions gains and losses are disclosed in a single caption in the income statement under section “Foreign currency exchange gain (loss), net”.

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.

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.

Employee stock option plans

December 31, 2017,

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).

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

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

months (using the graded vesting method). There was

impact on

2015,

2016

and

2017

operating expenses, in accordance with ASC

718.

. Under this plan,

50,000

options are still in force on

December 31, 2017.

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

months (using the graded vesting method). There was

impact on

2015,

2016

and

2017

operating expenses, in accordance with ASC

718.

Under this plan,

120,100

options are still in force on

December 31, 2017.

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

months (using the graded vesting method). The impact on operating income, in accordance with ASC

718,

was

€66

thousand,

€29

thousand and

€2

thousand, in

2015,

2016

and

2017,

respectively. Under this plan,

297,500

options are still in force on

December 31, 2017.

February 18, 2016,

the shareholders authorized the Board of Directors to grant up to

1,000,000

options to subscribe to

1,000,000

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

575,000

options to subscribe Shares to certain employees of EDAP TMS on

April 26, 2016.

The exercise price was fixed at

€3.22

per share. Options were to begin vesting

one

year after the date of grant and all options will be fully vested as of

April 26, 2020 (

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

April 26, 2026 (

i.e.,

ten

years after the date of grant) or when employment with the Company ceases, whichever occurs earlier.

December 31, 2016

the total fair value of the options granted under this plan was

€960

thousand. This non-cash financial charge has been recognized in the Company’s operating expenses over a period of

months (using the graded vesting method). Conforming to this

February 18, 2016

stock option plan, the Board of Directors granted

260,000

options to subscribe Shares to certain employees of EDAP TMS on

April 25, 2017.

The exercise price was fixed at

€2.39

per share. Options were to begin vesting

one

year after the date of grant and all options will be fully vested as of

April 25, 2021 (

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

April 25, 2027 (

i.e.,

ten

years after the date of grant) or when employment with the Company ceases, whichever occurs earlier.

December 31, 2017,

the total fair value of the options granted on

April 25, 2017

under this plan was

€335

thousand. This non-cash financial charge has been recognized in the Company’s operating expenses over a period of

months (using the graded vesting method).

The impact on operating income, in accordance with ASC

718,

was

€331

thousand and

€282

thousand, in

2016

and

2017

respectively. Under this plan,

740,000

options are still in force on

December 31, 2017.

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,
	2017			2016			2015 (1)
Weighted-average expected life (years)		6.25			6.25			—
Expected volatility rates (2)		57.4	%		60.60	%		—
Expected dividend yield		0	%		0	%		—
Risk-free interest rate		0.02	%		0.01	%		—
Weighted-average exercise price (€)		2.39			3.22			—
Weighted-average fair value of options granted during the year (€)		1.29			1.67			—

(

) The Company did

not

make any grants during the year ended

December 31, 2015.

(

) Historical volatility calculated over

years.

Warrants

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 subsequent changes in fair value recorded as a financial expense or income.

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”) with warrants attached (the

“May 2013

Investor Warrants”). The Company also issued warrants to the placement agent, H.C. Wainwright & Co., LLC (the

“May 2013

Placement Agent Warrants” and together with the

May 2013

Investor Warrants, the

“May 2013

Warrants”). 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.

The Company used the Black-Scholes pricing model to value the

May 2013

Warrants at inception, with subsequent changes in fair value recorded as a financial expense or income.

April 14, 2016,

pursuant to a securities purchase agreement dated

April 7, 2016,

as amended, the Company issued new ordinary shares in the form of ADSs to selected institutional investors in a registered direct placement (the

“April 2016

Placement”) with warrants attached (the

“April 2016

Investor Warrants”). As the

April 2016

Warrants comprised the same structure and provisions than the

March 2012

and

May 2013

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

April 2016

Warrants should be accounted for as a liability.

The Company used the Black-Scholes pricing model to value the

April 2016

Warrants at inception, with subsequent changes in fair value recorded as a financial expense or income.

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.

For sales type leases, the following

two

additional criteria are applied:

Collectability of the minimum lease payment is reasonably predictable;

important uncertainties surround the amount of un-reimbursable costs yet to be incurred by the lessor under the lease.

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.

New accounting pronouncements

New Accounting Pronouncements Recently Adopted

November 2015,

the FASB issued ASU

No.

2015

17,

Balance Sheet Classification of Deferred Taxes

(ASU

2015

), which requires that deferred tax liabilities and assets be classified as noncurrent in a classified statement of financial position. ASU

2015

is effective for the Company in its

first

quarter of fiscal

2017.

The Company adopted the ASU

2015

retrospectively as of

December 31, 2017.

Deferred tax assets have been reclassified from current assets to non-current assets for the period ended as of

December 31, 2016.

March 2016,

the FASB issued ASU

2016

09,

Improvements to Employee Share-Based Payment Accounting. ASU

2016

simplifies several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities and classification on the statement of cash flows. For public business entities, the amendments in ASU

2016

are effective for annual periods beginning after

December 2016,

and interim periods within those annual periods.

impact has been identified on Financial Statements upon adoption of ASU

2016

09.

New Accounting Pronouncements

Not

Yet Adopted

July 2015,

the FASB issued ASU

2015

Revenue from Contracts with Customers: Deferral of the Effective Date (ASU

2015

) which deferred the effective date for ASU

No.

2014

09,

Revenue from Contracts with Customers (ASU

2014

), by

one

year. ASU

2014

will supersede the revenue recognition requirements in Revenue Recognition (Topic

605

) and requires entities to recognize revenue in a way that depicts the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. ASU

2014

is now effective for annual reporting periods beginning after

December 15, 2017,

including interim periods within that reporting period, which for the Company is

January 1, 2018.

Early adoption is permitted only as of annual reporting periods beginning after

December 15, 2016,

including interim periods within that reporting period. The new standard can be applied retrospectively to each prior reporting period presented or retrospectively with the cumulative effect of the change recognized at the date of the initial application in retained earnings. The Company reviewed the accounting pronouncement with respect to its current accounting principles and did

not

identify any impact from implementation. The impact to the Company of adopting the new revenue standard primarily relates to additional and expanded disclosures.

February 2016,

the FASB issued ASU

No.

2016

02,

Leases (ASU

2016

), which supersedes ASC

840

“Leases” and creates a new topic, ASC

842

"Leases." This update requires lessees to recognize on their balance sheet a lease liability and a lease asset for all leases, including operating leases, with a term greater than

months. The update also expands the required quantitative and qualitative disclosures surrounding leases. This update is effective for fiscal years beginning after

December 15, 2018

and interim periods within those fiscal years, with earlier application permitted. This update will be applied using a modified retrospective transition approach for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. The Company is expecting that the impact of this update on its consolidated statements will mainly consist of leases for facilities situated in France, Japan and in the U.S. as described in Note

12.2.

The Company will adopt the new standard in fiscal

2019.

The Company is currently evaluating the effect of this standard on its consolidated financial statements and related disclosures.

March 2017,

the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”)

No.

2017

07,

“Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Costs”. The standard requires the service component of pension and other postretirement benefit expense to be presented in the same statement of income lines as other employee compensation costs, however, the other components will be presented outside of operating income. In addition, only the service cost component will be eligible for capitalization in assets. The standard is effective starting in

2018,

with early adoption permitted. Retrospective application is required for the guidance on the statement of income presentation. Prospective application is required for the guidance on the cost capitalization in assets. The Company does

not

believe this standard will materially impact our consolidated financial statements.

January 2017,

the FASB issued ASU

2017

04,

“Intangibles - Goodwill and Other: Simplifying the Test for Goodwill Impairment.” This update eliminates step

from the goodwill impairment test, and requires the goodwill impairment test to be performed by comparing the fair value of a reporting unit with its carrying amount. An impairment charge should be recognized for the amount by which the carrying amount exceeds the reporting unit’s fair value; however, the loss recognized should

not

exceed the total amount of goodwill allocated to that reporting unit. This guidance is effective for the Company in the

first

quarter of

2020.

Early adoption is permitted for interim or annual goodwill impairment tests performed on testing dates after

January 1, 2017.

The Company will assess the timing of adoption and impact of this guidance to future impairment considerations.

August 2016,

the FASB issued ASU

2016

15,

“Statement of Cash Flows (Topic

230

): Classification of Certain Cash Receipts and Cash Payments

” ASU

2016

identifies how certain cash receipts and cash payments are presented and classified in the Statement of Cash Flows under Topic

230.

ASU

2016

is effective for the Company for fiscal years beginning after

December 15, 2017,

and interim periods within those fiscal years. ASU

2016

should be applied retrospectively and early adoption is permitted, including adoption in an interim period. The Company does

not

believe this standard will materially impact our consolidated financial statements.

Note 2 - Cash Equivalents and Short Term Investments

12 Months Ended

Dec. 31, 2017

Notes to Financial Statements

Cash and Cash Equivalents Disclosure [Text Block]

2—CASH

EQUIVALENTS AND SHORT TERM INVESTMENTS

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

	December 31,
	2017		2016
Total cash and cash equivalents		20,004		21,989
Short term investments		-		-
Total cash and cash equivalents, and short term investments		20,004		21,989

Short-term investments are comprised of money market funds. The aggregate fair value of the short-term investments is consistent with their book value. As of

December 31, 2017,

the company does

not

record any short term investments.

Note 3 - Trade Accounts and Notes Receivable, Net

12 Months Ended

Dec. 31, 2017

Notes to Financial Statements

Loans, Notes, Trade and Other Receivables Disclosure [Text Block]

3—TRADE

ACCOUNTS AND NOTES RECEIVABLE, NET

Trade accounts and notes receivable consist of the following:

	December 31,
	2017			2016
Trade accounts receivable		12,202			10,286
Notes receivable		181			116
Less: allowance for doubtful accounts		(1,029	)		(960	)
Total		11,354			9,442
Less current portion		(11,277	)		(9,143	)
Total long-term portion		77			299

Notes receivable usually represent commercial bills of exchange (drafts) with initial maturities of

days or less.

Bad debt expenses amount to a cost of

€107

thousand, an income of

€18

thousand and a cost of

€17

thousand, respectively for the years ended

December 31, 2017,

2016

and

2015.

Long term portion consists of sales type leases of medical devices.

Future minimum payments to be received over the

five

coming years are as follows:

	Sales type leases


2018		217
2019		45
2020		21
2021		10
2022		-
Total minimum payments		293

- 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

Note 4 - Other Receivables

12 Months Ended

Dec. 31, 2017

Notes to Financial Statements

Other Receivables [Text Block]

4—OTHER

RECEIVABLES

Other receivables consist of the following:

	December 31,
	2017		2016
Research and development tax credit receivable from the French State		560		476
Value-added taxes receivable		216		209
Other receivables from Government and public authorities		238		138
Others		52		60
Total		1,066		884

Note 5 - Inventories

12 Months Ended

Dec. 31, 2017

Notes to Financial Statements

Inventory Disclosure [Text Block]

5—INVENTORIES

Inventories consist of the following:

	December 31,
	2017			2016
Components, spare parts		3,909			4,683
Work-in-progress		729			809
Finished goods – own manufactured products		1,167			2,214
Finished goods – distribution products		1,656			1,128
Total gross inventories		7,461			8,834
Less: allowance for slow-moving inventory and net realizable value		(722	)		(804	)
Total		6,739			8,030

The provision for slow moving inventory relates to components and spare parts. The allowance for slow moving inventory (excluding exchange rate impact), the changes in which are classified within cost of sales, amounted to an income of

€41

thousand for the year ended

December 31, 2017,

a cost of

€55

thousand for the year ended

December 31, 2016

and an income of

€8

thousand for the year ended

December 31, 2015,

respectively.

Note 6 - Other Assets

12 Months Ended

Dec. 31, 2017

Notes to Financial Statements

Other Assets Disclosure [Text Block]

6—OTHER

ASSETS

Other assets consist of the following:

	December 31,
	2017		2016
Prepaid expenses, current portion		489		457
Total		489		457

Prepaid expenses mainly consist of rental and future congresses expenses.

Note 7 - Property and Equipment, Net

12 Months Ended

Dec. 31, 2017

Notes to Financial Statements

Property, Plant and Equipment Disclosure [Text Block]

7—PROPERTY

AND EQUIPMENT, NET

Property and equipment consist of the following:

	December 31,
	2017			2016
Equipment		7,588			7,002
Furniture, fixture, and fittings and other		3,766			3,500
Total gross value		11,354			10,502
Less: accumulated depreciation and amortization		(7,672	)		(7,732	)
Total		3,682			2,770

Depreciation expense related to property and equipment amounted to

€1,153

thousand,

€843

thousand and

€683

thousand for the years ended

December 31, 2017,

2016

and

2015,

respectively.

Assets under capital leases:

Capitalized costs on equipment held under capital leases of

€2,081

thousand and

€2,220

thousand are included in property and equipment at

December 31, 2017

and

2016,

respectively. Accumulated amortization of these assets under capital leases was

€2,018

thousand and

€2,129

thousand, at

December 31, 2017

and

2016,

respectively.

Capitalized costs on vehicles and office and IT equipment held under capital leases of

€981

thousand and

€743

thousand are included in property and equipment at

December 31, 2017

and

2016,

respectively. Accumulated amortization of these assets under capital leases was

€528

thousand and

€462

thousand, at

December 31, 2017

and

2016,

respectively.

Amortization expense on assets held under capital leases is included in total amortization expense and amounted to

€218

thousand,

€164

thousand and

€207

thousand, for the years ended

December 31, 2017,

2016

and

2015,

respectively.

Assets leased to customers:

Capitalized costs on equipment leased to customers of

€474

thousand and

€138

thousand are included in property and equipment at

December 31, 2017

and

2016,

respectively. Accumulated amortization of these assets leased to

third

parties was

€27

thousand and

€2

thousand, at

December 31, 2017

and

2016,

respectively.

Amortization expense on equipment leased to customer is included in total amortization expense and amounted to

€24

thousand,

€2

thousand and

€0

thousand, for the years ended

December 31, 2017,

2016

and

2015,

respectively.

Note 8 - Goodwill and Intangible Assets

12 Months Ended

Dec. 31, 2017

Notes to Financial Statements

Goodwill and Intangible Assets Disclosure [Text Block]

8—GOODWILL

AND INTANGIBLE ASSETS

As discussed in Note

13,

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, 2017.

The Company completed the required annual impairment test in the

fourth

quarter of

2017.

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

goodwill impairment.

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. The fair value of reporting units exceeds their carrying value by

84%

for UDS and

35%

for HIFU.

Intangible assets consist of the following:

	December 31,
	2017			2016
Licenses		993			613
Trade name and trademark		393			430
Patents		412			412
Organization costs		320			363
Total gross value		2,118			1,818
Accumulated amortization for licenses		(477	)		(475	)
Accumulated amortization for trade name and trademark		(383	)		(419	)
Accumulated amortization for patents		(411	)		(412	)
Accumulated amortization for organization costs		(320	)		(363	)
Less: Total accumulated amortization		(1,591	)		(1,669	)
Total		527			149

Licenses increase is mainly due to SAP program implementation. Amortization expenses related to intangible assets amounted to

€74

thousand,

€42

thousand and

€6

thousand, for the years ended

December 31, 2017,

2016

and

2015,

respectively.

For the

five

coming years, the annual estimated amortization expense will consist of the following:

	December 31, 2017
2018		79
2019		69
2020		49
2021		48
2022		47
Total		292

Note 9 - Trade Accounts and Notes Payable

12 Months Ended

Dec. 31, 2017

Notes to Financial Statements

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

9—TRADE

ACCOUNTS AND NOTES PAYABLE

Trade accounts and notes payable consist of the following:

	December 31,
	2017		2016
Trade accounts payable		6,220		5,562
Notes payable		90		398
Total		6,310		5,960

Trade accounts payable usually represent invoices with a due date of

days or less and invoices to be received.

Notes payable represent commercial bills of exchange (drafts) with initial maturities of

days or less.

Note 10 - Deferred Revenues

12 Months Ended

Dec. 31, 2017

Notes to Financial Statements

Deferred Revenue Disclosure [Text Block]

10—DEFERRED

REVENUES

Deferred revenues consist of the following:

	December 31,
	2017			2016
Deferred revenues on maintenance contracts		2,173			1,487
Deferred revenue on RPP		405			350
Deferred revenue on sale of devices		218			173
Deferred research and development grants		61			201
Total		2,857			2,211
Less long term portion		(562	)		(333	)
Current portion		2,295			1,878

Note 11 - Other Accrued Liabilities

12 Months Ended

Dec. 31, 2017

Notes to Financial Statements

Other Liabilities Disclosure [Text Block]

11—OTHER

ACCRUED LIABILITIES

Other accrued liabilities consist of the following:

	December 31,
	2017			2016
Retirement indemnities		2,076			2,004
Provision for warranty costs		449			548
Accruals for payroll and associated taxes		611			1,311
Conditional government advances		1,039			267
Value added tax payable		125			182
Advances received from customers		108			115
Provision for Asset Retirement Obligation (Japan)		100			80
Provision for employee termination indemnities (Italy)		349			320
Others		360			307
Total		5,217			5,134
Less non-current portion		(3,681	)		(2,818	)
Current portion		1,536			2,316

We receive government conditional advances and grants for advanced research programs we conduct alone or in connection with other unrelated entities (mainly HECAM project) which are provided for and managed by French state-owned entities, and specifically “Banque Publique d’Investissement” (“Bpifrance”). We, alone or with other unrelated entities, enter into multi-year contractual arrangements for the financing of specific research programs. These arrangements consist of both grants and conditional advances which are paid in fixed instalments at predetermined contractual dates, subject generally to milestones based on progress of the research and documentation. Grants received are non-refundable. Conditional advances received are subject to a fixed

1.44%

interest rate. If and when the research program is considered a commercial success, contractual repayment is required. In addition, if we decide to stop the research program, the conditional advance

may

be repayable. Grants that relate to expenses we incur for this research program are recognized in the line item “Research and Development Expenses” in the period in which the expenses subject to the grants have been incurred (see Note

Conditional advances as of

December 31, 2017,

mature as follows, should Research Program advances as per contract:


2018			-
2019			-
2020			-
2021			-
2022 and thereafter			1,039
Total			1,039

Changes in the provision for warranty costs are as follows:

	December 31,
	2017			2016
Beginning of year		548			576
Amount used during the year		(415	)		(347	)
New warranty expenses		316			319
End of year		449			548
Less current portion		(265	)		(346	)
Long term portion		184			201

Note 12 - Lease Obligations

12 Months Ended

Dec. 31, 2017

Notes to Financial Statements

Leases of Lessee Disclosure [Text Block]

12—LEASE

OBLIGATIONS

Capital leases

The Company leases certain of its equipment under capital leases. At

December 31, 2017,

this equipment consists of medical devices for a liability amount of

€58

thousand and vehicles and other IT equipment for a liability amount of

€726

thousand. Future minimum lease payments under capital leases for the years ending

December 31, 2017

are as follows:

	December 31,


2018		269
2019		215
2020		177
2021		105
2022 and thereafter		47
Total minimum lease payments		813
Less: amount representing interest		(30	)
Present value of minimum lease payments		783
Less: current portion		(255	)
Long-term portion		528

Interest paid under capital lease obligations was

€13

thousand,

€18

thousand and

€24

thousand, for the years ended

December 31, 2017,

2016

and

2015,

respectively.

Operating leases

As of

December 31, 2017,

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, several leases for facilities in Japan and

one

lease for the facilities in United States. The French lease contract signed on

July 1, 2015

has a lease term of

ten

years expiring on

June 30, 2025,

including

nine

firm years.

Future minimum lease payments for these operating leases consist of the following amounts:

	France		Japan		USA

2018		321		33		47
2019		321		-		48
2020		321		-		50
2021		321		-		4
2022 and thereafter		1,115		-		-
Total		2,399		33		149

Total rent expenses under operating leases amounted to

€904

thousand,

€841

thousand and

€772

thousand, for the years ended

December 31, 2017,

2016

and

2015,

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.

Note 13 - Short-term Borrowings	12 Months Ended
Note 13 - Short-term Borrowings	Dec. 31, 2017
Notes to Financial Statements
Short-term Debt [Text Block]	13—SHORT -TERM BORROWINGS As of December 31, 2017, short-term borrowings consist mainly of €2,718 thousand of account receivables factored and for which the Company is supporting the collection risk As of December 31, 2016, short-term borrowings consist mainly of €1,629 thousand of account receivables factored and for which the Company is supporting the collection risk.

Note 14 - Long Term Debt and Financial Instruments Carried at Fair Value

12 Months Ended

Dec. 31, 2017

Notes to Financial Statements

Long-term Debt [Text Block]

14—LONG

TERM DEBT AND FINANCIAL INSTRUMENTS CARRIED AT FAIR VALUE

Long-term debt:

	December 31,
	2017			2016
France term loan		700			-
Japanese term loan (YEN)		40			119
Germany term loan		399			353
Italy term loan		78			128
Total long term debt		1,217			600
Less current portion		(383	)		(215	)
Total long-term portion		834			384

As of

December 31, 2017

and

2016,

long-term debt in Japan consists of

two

loans in Yen with the following conditions:

Initial
Amount

Maturation

Fixed Interest rate

Frequency of
principal payments

EDAP Technomed Co. Ltd

55,000,000

June 30, 2018

1.80%

Monthly instalment

10,000,000

June 30, 2018

2.10%

Monthly instalment

As of

December 31, 2017

and

2016,

long-term debt in Germany consists of

two

loans in euro with the following conditions:

Initial
Amount

Maturation

Fixed Interest rate

Frequency of
principal payments

EDAP TMS GMBH

450,000

November 30, 2020

2.49%

Monthly instalment

This loan is pledged by an HIFU equipment with a purchase value of

€450

thousand.

Initial
Amount

Maturation

Fixed Interest rate

Frequency of
principal payments

EDAP TMS GMBH

136,500

December 31, 2022

2.25%

Monthly instalment

This loan is pledged by an UDS equipment with a purchase value of

€136

thousand.

As of

December 31, 2017

and

2016,

long-term debt in Italy consists of a loan in euro for an initial amount of

€242

thousand with an interest rate of Euribor

month +

4.5%

due to mature on

June 6, 2019.

As of

December 31, 2017,

long-term debt in France consists of

one

loan in Euro to finance the ERP project with the following conditions:

Initial
Amount

Maturation

Fixed Interest rate

Reimbursement
Periodicity

EDAP TMS FRANCE

700,000

October 16, 2021

0.40%

Quarterly instalment

Financial instruments carried at fair value:

	December 31,
	2017			2016
Investor Warrants		840			3,921

Total		840			3,921
Less current portion		(840	)		(640	)
Total long-term portion		-			3,281

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.

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

). 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.

April 14, 2016,

pursuant to a securities purchase agreement dated

April 7, 2016,

the Company issued

3,283,284

ordinary shares in the form of ADSs to selected institutional investors in a registered direct placement (the

“April 2016

Placement”), at a price of

$3.50

per share, with warrants attached (the

“April 2016

Investor Warrants”). The

April 2016

Investor Warrants allow investors to purchase up to

3,283,284

shares in the form of ADSs at an exercise price of

$4.50.

The

April 2016

Investor Warrants are exercisable from

October 14, 2016

and expire on

October 14, 2018.

As the

April 2016

Warrants comprised the same structure and provisions than the

March 2012

and

May 2013

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

April 2016

Warrants should be accounted for as a liability. Total gross proceeds for the placement amounted to

$11.5

million (€

10.2

million), out of which

$3.578

million (

€3.168

million) allocated to the Investor Warrants based on their fair value and accounted for as liability, and the remaining

$7.913

million (

€7.006

million) allocated to the share capital increase (see Note

). The form of the securities purchase agreement and the form of Investor Warrant were furnished to the SEC on our report on Form

-K dated

April 14, 2016.

The Company used the Black-Scholes pricing model to value the

April 2016

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 the following main assumptions and parameters based on a Black-Scholes model. Note that Warrant’s maturity is assumed to be their legal duration as per Warrant contract.

	At inception date	December 31, 2017	December 31, 2016
Share price at closing date	$1.95	-	$3.28
Strike price of warrants	$2.75	-	$2.75
Risk free interest rate at 5 years	1.05%	-	0%
Share price volatility	120%	-	60.2%
Dividend rates	0%	-	0%
Unit fair value	$1.55	-	$0.69
Total fair value (in thousands)	$2,173	-	$675
Total equivalent amount (in thousand €)	€1,629	-	€640

As of

December 31, 2017,

all of the

March 2012

Investors Warrants were exercised or forfeited.

Fair Value of the

May 2013

Investor Warrants:

	At inception date	December 31, 2017	December 31, 2016
Share price at closing date	$3.96	$2.87	$3.28
Strike price of warrants	$4.25	$4.25	$4.25
Risk free interest rate at 5.5 years	1.07%	0%	0%
Share price volatility	71%	57.40%	60.2%
Dividend rates	0%	0%	0%
Unit fair value	$2.35	$0.26	$0,79
Total fair value (in thousand)	$3,525	$392	$1,179
Total equivalent amount (in thousand €)	€2,725	€328	€1,119

Fair Value of the

April 2016

Investor Warrants:

	At inception date	December 31, 2017	December 31, 2016
Share price at closing date	3.64	2.87	3.28
Strike price of warrants	$4.50	$4.50	$4.50
Risk free interest rate at 2.5 years	0%	0%	0%
Share price volatility	60.20%	57.40%	60.20%
Dividend rates	0%	0%	0%
Unit fair value	$1.09	$0.19	$0.69
Total fair value (in thousands)	$3,579	$614	$2,279
Total equivalent amount (in thousands €)	€3,168	€513	€2,162

Refer to Note

for more details on the fair value of Financial Instruments.

Long-term debt and financial instruments maturity:

Long-term debt and financial instruments carried at fair value at

December 31, 2017

mature as follows:

2018			1,223
2019			318
2020			285
2021			203
2022			29
Total			2,058

Note 15 - Other Long-term Liabilities

12 Months Ended

Dec. 31, 2017

Notes to Financial Statements

Other Long-term Liabilities, Disclosure [Text Block]

15—OTHER

LONG-TERM LIABILITIES

Other long-term liabilities consist of the following:

	December 31,
	2017		2016
Provision for retirement indemnities (Japan & France), less current portion		2,008		1,980
Provision for employee termination indemnities (Italy) less current portion		349		320
Provision for warranty costs, less current portion		184		201
Provision for Asset Retirement Obligation (Japan) less current portion		101		80
Conditional government advances, less current portion		1,039		237
Total		3,681		2,818

Provision for asset retirement obligation in Japan is related to subsidiary’s offices and warehouses.

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, 2017

represents an accrual for lump-sum retirement indemnity payments to be paid at the time an employee retires if he or she is still present at the Company at the date of retirement. This provision has been calculated taking into account the estimated payment at retirement (discounted to the current date), turnover and salary increases.

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

	Pension Benefits – France
	2017			2016			2015

Discount rate		1.60	%		1.60	%		2.20	%
Salary increase		2.50	%		2.50	%		2.50	%
Retirement age		65			65			65
Average retirement remaining service period		24			24			24

	Pension Benefits – Japan
	2017			2016			2015

Discount rate		0.50	%		0.60	%		1.00	%
Salary increase		2.50	%		2.50	%		2.00	%
Retirement age		60			60			60
Average retirement remaining service period		14			14			16

2017,

provision presentation according to ASC

715

in thousands of euros:

	France			Japan

Non-current liabilities		867			1,141
Current liabilities		27			40
Accumulated other comprehensive income (loss)		(165	)		(412	)
Total		729			769

2016,

provision presentation according to ASC

715

in thousands of euros:

	France			Japan

Non-current liabilities		840			1,138
Current liabilities		2			24
Accumulated other comprehensive income (loss)		(169	)		(465	)
Total		673			697

The Company does

not

have a funded benefit plan. Detailed reconciliation of pension cost components (in thousands of euros) during fiscal year for each of the

three

years ending

December 31, 2017:

France	2017			2016		2015

Change in benefit obligations:
Benefit obligations at beginning of year		842			694		665
Service cost		66			45		46
Interest cost		13			15		13
Actuarial (gain) / loss		-			88		(30	)
Amortization of net prior service cost		1			-		-
Benefits paid		(27	)		-		-
Benefit obligations at end of year (1)		895			842		694

Unrecognized actuarial (gain) loss (2)		144			147		58
Unrecognized prior service cost (2)		22			23		24
Accrued pension cost		729			672		612

(

)

The accumulated benefit obligation was

€627

thousand and

€597

thousand at

December 31, 2017

and

2016

respectively.

(

)

The amount in accumulated other comprehensive income (loss) to be recognised as components of net periodic benefit costs in

2018

€4thousand.

Japan	2017			2016			2015

Change in benefit obligations:
Benefit obligations at beginning of year		1,162			906			742
Service cost		118			81			72
Interest cost		6			10			8
Amortization of net loss		24			16			-
Actuarial (gain) / loss		(12	)		147			-
Benefits paid		(17	)		(38	)		-
Exchange rate impact		(99	)		40			84
Benefit obligations at end of year (1)		1,182			1,162			906

Unrecognized actuarial (gain) loss (2)		412			464			314
Unrecognized prior service cost (2)		-			-
Accrued pension cost		770			698			592

(

)

The accumulated benefit obligation was

€872

thousand and

€944

thousand at

December 31, 2017

and

2016,

respectively.

(

)

The amount in accumulated other comprehensive income (loss) to be recognised as components of net periodic benefit costs in

2018

€25

thousand.

The benefits expected to be paid in each of the next

five

fiscal years, and in the aggregate for the

five

fiscal years thereafter, are detailed in the table below:

	France		Japan

2018		28		40
2019		10		51
2020		-		6
2021		86		51
2022		-		70
2023-2027		277		721

Note 16 - Shareholders' Equity

12 Months Ended

Dec. 31, 2017

Notes to Financial Statements

Stockholders' Equity Note Disclosure [Text Block]

16—SHAREHOLDERS’

EQUITY

Common stock

As of

December 31, 2017,

EDAP TMS S.A.’s common stock consisted of

29,368,394

issued shares (including

3,283,284

new shares issued in the

April 2016

Placement for an amount of €

6,063

thousand after deduction of issuance costs of

€943

thousand) fully paid and with a par value of

€0.13

each.

28,997,866

of the shares were outstanding.

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.

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

€14,523

thousand. Dividend distributions, if any, will be made in euros. The Company has

plans to distribute dividends in the foreseeable future.

Treasury stock

As of

December 31, 2017,

the

370,528

shares of treasury stock consisted of (i)

190,238

shares acquired between

August

and

December 1998

for

€649

thousand, and (ii)

180,290

shares acquired in

June

and

July 2001

for

€493

thousand. All

370,528

shares of treasury stock have been acquired to cover outstanding stock options (see Note

Stock-option plans

As of

December 31, 2017,

the

370,528

ordinary shares held as treasury stock were dedicated to serve stock purchase option plans as follows:

120,100

shares which

may

be purchased at a price of

€2.38

per share pursuant to the exercise of options that were granted on

June 25, 2010.

As of

December 31, 2017,

EDAP TMS S.A. sponsored

four

stock purchase and subscription option plans:

May 22, 2007,

the shareholders of the Company authorized the Board of Directors to grant up to

600,000

options to subscribe to

600,000

new Shares. Conforming to this stock option plan, the Board of Directors granted

504,088

options to subscribe to new Shares to certain employees of EDAP TMS on

October 29, 2007,

and

95,912

options to subscribe to new Shares to certain employees of EDAP TMS on

June 25, 2010.

Under this plan, a total of

50,000

options to subscribe to new shares were still in force on

December 31, 2017.

June 24, 2010,

the shareholders of the Company authorized the Board of Directors to grant up to

229,100

options to purchase up to

229,100

Shares. Conforming to this stock option plan, the Board of Directors granted

229,100

options to purchase Shares to certain employees of EDAP TMS on

June 25, 2010.

Under this plan,

120,100

options were still in force on

December 31, 2017.

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.

Under this plan,

297,500

options were still in force on

December 31, 2017.

February 18, 2016,

the shareholders authorized the Board of Directors to grant up to

1,000,000

options to subscribe to

1,000,000

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

575,000

options to subscribe Shares to certain employees of EDAP TMS on

April 26, 2016.

Under this plan,

525,000

options were still in force on

December 31, 2017.

Conforming to this

February 18, 2016

stock option plan, the Board of Directors granted

260,000

options to subscribe Shares to certain employees of EDAP TMS on

April 25, 2017.

Under this plan,

215,000

options were still in force on

December 31, 2017.

As of

December 31, 2017,

a summary of stock option activity to purchase or to subscribe to Shares under these plans is as follows:

	2017					2016					2015
	Options			Weighted average exercise price (€)		Options			Weighted average exercise price (€)		Options			Weighted average exercise price (€)
Outstanding on January 1,		1,427,438			2.94		917,188			2.79		1,095,850			2.76
Granted		260,000			2.39		575,000			3.22		-			-
Exercised		(60,000	)		1.91		-			-		(72,412	)		2.13
Forfeited		(134,750	)		3.09		(64,750	)		3.30		(106,250	)		2.88
Expired		(285,088	)		3.99		-			-		-			-
Outstanding on December 31,		1,207,600			2.61		1,427,438			2.94		917,188			2.79
Exercisable on December 31,		598,850			2.29		774,938			2.87		724,688			3.03

Shares purchase options available for grant on December 31		250,428					243,428					232,428

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

December 31, 2017:

			Outstanding options								Fully vested options (1)
Exercise price (€)			Options		Weighted average remaining contractual life		Weighted average exercise price (€)		Aggregate Intrinsic Value (2)		Options		Weighted average exercise price (€)		Aggregate Intrinsic Value (2)

	3.22			525,000		8.3		3.22		-		131,250		3,22		-
	2.39			215,000		9.3		2.39		646		-		-		-
	2.38			120,100		2.5		2.38		1,562		120,100		2.38		1,562
	1.91			297,500		5.0		1.91		143,694		297,5000		1.91		143,694
	1.88			50,000		2.5		1.88		25,650		50,000		1.88		25,650
1.88	to	3.22		1,207,600		7.2		2.61		171,553		598,850		2.29		170,907

(

)

Fully vested options are all exercisable options

(

)

The aggregate intrinsic value represents the total pre-tax intrinsic value, based on the Company’s closing stock price of

$2.87at

December 31, 2017,

which would have been received by the option holders had all in-the-money option holders exercised their options as of that date.

A summary of the status of the non-vested options to purchase shares or to subscribe to new shares as of

December 31, 2017,

and changes during the year ended

December 31, 2017,

is presented below:

	Options			Weighted average Grant-Date Fair Value (€)
Non-vested at January 1, 2017		652,500			1.62
Granted		260,000			1.67
Vested		(230,000	)		1.53
Forfeited		(88,750	)		1.67
Non-vested at December 31, 2017		593,750			1.67

As of

December 31, 2017,

there were

€427

thousands of total unrecognized compensation expenses related to non-vested stock-options, over a weighted average period of

4.32

year.

Other comprehensive income (loss)

The components of accumulated other comprehensive income (loss) net of tax, for the years ended

December

31,

2017,

and

2016,

are as follows:

	Year Ended December 31, 2017
	Foreign currency translation adjustments			Provision for retirement indemnities			Total
Beginning balance		(3,315	)		(634	)		(3,949	)
Other comprehensive income (loss) before reclassifications		-			-			-
Reclassified from accumulated other comprehensive loss		-			-			-
Net current-period other comprehensive income (loss) …..		288			57			345
Ending balance		(3,027	)		(577	)		(3,604	)

	Year Ended December 31, 2016
	Foreign currency translation adjustments			Provision for retirement indemnities			Total
Beginning balance		(3,171	)		(396	)		(3,567	)
Other comprehensive income (loss) before reclassifications		-			-			-
Reclassified from accumulated other comprehensive loss		-			-			-
Net current-period other comprehensive income (loss) …..		(144	)		(238	)		(382	)
Ending balance		(3,315	)		(634	)		(3,949	)

As the deferred tax assets are depreciated, there is

net impact of tax.

Note 17 - Other Revenues

12 Months Ended

Dec. 31, 2017

Notes to Financial Statements

Other Revenues [Text Block]

17—OTHER

REVENUES

Other revenues consist of the following:

	2017		2016		2015
Licenses and others		60		32		35
Total		60		32		35

2017,

2016

and

2015,

other revenues mainly consist of sales of a license to Theraclion.

Note 18 - Costs of Sales

12 Months Ended

Dec. 31, 2017

Notes to Financial Statements

Costs of Sales [Text Block]

18—COSTS

OF SALES

Costs of sales consist of the following:

	2017			2016			2015
Direct costs of sales		(12,706	)		(11,161	)		(11,659	)
Indirect costs of sales		(8,232	)		(8,039	)		(6,809	)
Total costs of sales		(20,938	)		(19,200	)		(18,468	)

Note 19 - Research and Development Expenses

12 Months Ended

Dec. 31, 2017

Notes to Financial Statements

Research and Development Expenses [Text Block]

19—RESEARCH

AND DEVELOPMENT EXPENSES

Research and development expenses consist of the following:

	2017			2016			2015
Gross research and development expenses		(4,539	)		(4,577	)		(3,308	)
Research Tax Credit		504			511			448
Grants		154			198			170
Net Research and development expenses		(3,881	)		(3,868	)		(2,690	)

2017,

2016

and in

2015

grants mainly consisted of European, national and regional grants for the development of innovative imaging solutions for the focal treatment of liver cancer (HECAM Development project).

Research and development costs are expensed as incurred and include amortization of assets, costs of prototypes, salaries, benefits and other headcount related costs, contract and other outside service fees, and facilities and overhead costs.

Note 20 - Financial Income, Net

12 Months Ended

Dec. 31, 2017

Notes to Financial Statements

Interest Income and Interest Expense Disclosure [Text Block]

20—FINANCIAL

INCOME, NET

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

	2017			2016			2015
Interest income		18			21			18
Interest expense		(44	)		(57	)		(64	)
Warrants exercised / forfeited		625			174			330
Changes in fair value of the warrants (1)		2,044			3,811			(2,377	)
Total		2,643			3,949			(2,094	)

(

)

For more details on the fair value of Financial Instruments, please refer to Notes

and

24.

Note 21 - Income Taxes

12 Months Ended

Dec. 31, 2017

Notes to Financial Statements

Income Tax Disclosure [Text Block]

21—INCOME

TAXES

Income / (Loss) before income taxes

Income / (loss) before income taxes is comprised of the following:	2017			2016			2015
France		1,003			4,936			(543	)
EDAP Inc, U.S.A.		(2,052	)		(850	)		(380	)
Other countries		756			358			16
Total		(293	)		4,444			(907	)

Income tax (expense)/ benefit

Income tax (expense)/benefit consists of the following:	2017			2016			2015
Current income tax expense:
France		(161	)		(323	)		(712	)
Other countries		(373	)		(249	)		(55	)
Sub-total current income tax expense		(534	)		(572	)		(767	)
Deferred income tax (expense) benefit:
France		(15	)		(2	)		(4	)
Other countries		161			(30	)		11
Sub-total deferred income tax (expense) benefit		146			(32	)		7
Total		(388	)		(602	)		(759	)

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 by nature:

	December 31,
	2017			2016
Net operating loss carry forwards		13,218			18,392
Elimination of intercompany profit in inventory		167			394
Elimination of intercompany profit in fixed assets		265			250
Provisions for retirement indemnities		566			275
Other items		216			153
Total deferred tax assets		14,434			19,465
Capital leases treated as operating leases for tax		(3	)		(3	)
Total deferred tax liabilities		(3	)		(3	)
Net deferred tax assets		14,431			19,462
Valuation allowance for deferred tax assets		(14,266	)		(19,450	)
Deferred tax assets (liabilities), net of allowance		165			12

Net operating loss carryforwards available amounts to €

55,338

thousand as of

December 31, 2017,

of which of €

33,329

thousand at EDAP TMS SA,

€18,686

thousand at Edap Technomed Inc.,

€2,210

thousand at Edap Technomed Co Ltd Japan,

€1,113

thousand at EDAP Technomed Italia S.R.L. These net operating losses generate deferred tax assets of

€13,218

thousand as at

December 31, 2017.

Realization of these assets is contingent on future taxable earnings in the applicable tax jurisdictions. As of

December 31, 2017,

€34,442

thousand out of these

€55,338

thousand net operating loss carry-forwards have

expiration date. The remaining tax loss carry-forwards expire from years

2019

through

2037.

In accordance with ASC

740,

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 asset will

not

be realized.

The

2017

Tax Act was enacted on

December 22, 2017.

The

2017

Tax Act includes a number of changes in existing tax law which will impact our business in the U.S. Starting with tax year

2018,

the U.S. corporate tax rates changed from a graduated system ranging from

15%

39%

to a flat

21%

of taxable net income. For taxable net income of

$100K

and greater for years

2018

and following, EDAP’s U.S. subsidiary would pay significantly lower taxes than with the previous tax law.

Starting from tax year

2018,

the French corporate tax rates of taxable net income will gradually decrease from

33.33%

25%

2022.

The effect of changes in tax rate led to a decrease in deferred tax assets by amount of

€5

480k

which is mainly related to France and U.S.

Effective tax rate

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

	2017			2016			2015
French statutory rate		33.3	%		33.3	%		33.3	%
Income of foreign subsidiaries taxed at different tax rates		21.8	%		(2.4	%)		3.9	%
Effect of net operating loss carry-forwards and valuation allowances		(520.6	%)		(2.6	%)		52.4	%
Non-taxable debt fair value variation		349.2	%		(27.2	%)		(83.9	%)
Permanent differences		60.6	%		(4.9	%)		40.7	%
Effect of cancellation of intra-group positions		49.1	%		-			(78.3	%)
French business tax included in income tax (CVAE)		(54.7	%)		3.4	%		(16.0	%)
Other		(70.6	%)		13.9	%		(35.8	%)
Effective tax rate		(131.9	%)		13.5	%		(83.7	%)

Uncertainty in Income Taxes

According to ASC

740,

the Company reviewed the tax positions of each subsidiary. On

December 31, 2017

the Company believes that there is

significant uncertainty in the Company’s tax positions.

The Company remains subject to examination by major tax jurisdictions.

Interest and penalties on income taxes are classified as a component of the provision for income taxes. There were

interest or penalties in

2015,

2016

and

2017.

Note 22 - Earnings (Loss) Per Share

12 Months Ended

Dec. 31, 2017

Notes to Financial Statements

Earnings Per Share [Text Block]

22—EARNINGS

(LOSS) PER SHARE

	December 31, 2017	December 31, 2016	December 31, 2015
Income (loss) available to common shareholders	(€681,345)	€ 3,842,201	(€1,666,658)
Number of shares for the computation of basic EPS	28,961,928	27,823,313	25,021,966
Basic EPS	(€0.02)	€ 0.14	(€0.07)
Effect of dilutive securities	581,915	1,542,270	1,978,758
Number of shares for the computation of diluted EPS	28,961,928	29,365,583	25,021,966
Diluted EPS income (loss)	(€0.02)	€ 0.13	(€ 0.07)

Diluted EPS income (loss) available to common shareholders is computed including assumed conversions as all dilutive securities, consisting of stock options and warrants are out of the money.

The effects of dilutive securities for the year ended

December 31, 2015

and

2017

were excluded from the calculation of diluted earnings per share as a net loss was reported in these periods.

Note 23 - Commitments and Contingencies	12 Months Ended
Note 23 - Commitments and Contingencies	Dec. 31, 2017
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	23—COMMITMENTS AND CONTINGENCIES 23 - 1 Commitments The Company currently has commitments regarding its operating leases as described in Note 12 - 2. 23 - 2 Litigation From time to time we may become involved in legal proceedings or be subject to claims arising in the ordinary course of our business. Regardless of the outcome, litigation can have an adverse impact on us because of defence and settlement costs, diversion of management resources and other factors. On August 4, 2014, Mark Eaton filed a purported class action lawsuit in the United States District Court for the Southern District of New York, asserting that the Company, Marc Oczachowski, and Eric Soyer, our then CFO, violated federal securities laws Section 10 (b) and 20 (a) of the Securities Exchange Act of 1934 and Rule 10b - 5 promulgated thereunder by issuing materially false and misleading statements about the Company’s business operations and prospects particularly concerning the Company’s Ablatherm-HIFU PMA file under review by the FDA that caused the price of the Company’s American Depository Receipts to be artificially inflated during the period from February 1, 2013 to July 30, 2014. On August 6, 2014, Ronnie Haddad filed a second purported class action lawsuit, also in the United States District Court for the Southern District of New York, asserting similar claims. On October 24, 2014, the related cases were consolidated by the United States District Court for the Southern District of New York and a lead plaintiff and lead counsel were appointed. On December 22, 2014, the lead plaintiff filed an amended complaint that no longer included Mr. Soyer. The amended complaint alleges that the Company and Mr. Oczachowski breached their obligations under the Exchange Act in various ways, including by misrepresenting and failing to disclose allegedly material information about the safety and efficacy of treatment with Ablatherm-HIFU, and the Company’s interactions with the FDA. The complaint seeks unspecified damages, interest, costs, and fees, including attorneys’ and experts’ fees. On December 31, 2014, we accrued €206 thousand legal costs to be incurred by the Company in relation to this litigation. On February 20, 2015, the defendants, including the Company, filed a motion to dismiss the action. On September 14, 2015, we received a confirmation of the dismissal of our class action. On November 11, 2015, we announced the appeals period had concluded with no notice of appeal filed by the plaintiffs. In 2015, total costs incurred related to this litigation amounted to €171 thousand. The remaining accrued amount was reversed as of December 31, 2015. 23 - 3 Contingencies The Company currently has contingencies relating to warranties provided to customers for products as described in Note 1 - 15 and Note 11.

Note 24 - Fair Value of Financial Instruments

12 Months Ended

Dec. 31, 2017

Notes to Financial Statements

Fair Value Disclosures [Text Block]

24—FAIR

VALUE OF FINANCIAL INSTRUMENTS

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

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

Level

Inputs other than quoted prices included within Level

that are observable for the asset or liability, either directly or indirectly.

Level

Unobservable inputs for the asset or liability.

	ASC 820 Level	December 31, 2017		December 31, 2016
Assets:
Cash and cash equivalents	Level 1		20,004		21,989
Liabilities:
Short-term borrowings	Level 1		2,718		1,629
Long-Term Debt	Level 1		1,217		600
Investor Warrants	Level 3		840		3,921

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

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

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

- Financial instruments carried at fair value). An increase in volatility would result in an increase in the value of Investors Warrants and Placement Agent Warrants. An increase in share price would result in an increase in the value of Investors Warrants and Placement Agent Warrants.

The following tables provide a reconciliation of fair value for which the Company used Level

inputs, for the period from

December 31, 2015

December 31, 2017:

All amounts in thousands Euros unless otherwise stated	Investor Warrants 2012			Placement Agent Warrants 2012			Investor Warrants 2013			Placement Agent Warrants 2013			Investor Warrants 2016			Total Financial instruments carried at fair value
As of December 31, 2015		1,691			99			2,514			73			-			4,377
Warrants granted		-			-			-			-			3,168			3,168
Warrants forfeited (see note 20)		-			-			-			(72	)		-			(72	)
Warrants exercises (see note 20)		(5	)		(99	)		-			-			-			(102	)
FV adjustments (see note 20)		(1,100	)		-			(1,478	)		-			(1,232	)		(3,811	)
USD/EUR exchange impact		53			-			81			-			227			360
As of December 31, 2016		640			-			1,118			-			2,162			3,921
Warrants granted		-			-			-			-			-			-
Warrants forfeited (see note 20)		(489	)		-			-			-			-			(489	)
Warrants exercises (see note 20)		(136	)		-			-			-			-			(136	)
FV adjustments (see note 20)		-			-			(656	)		-			(1,388	)		(2,044	)
USD/EUR exchange impact		(16	)		-			(135	)		-			(262	)		(412	)
As of December 31, 2017		-			-			328			-			512			840

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Note 25 - Concentration of Credit Risk	12 Months Ended
Note 25 - Concentration of Credit Risk	Dec. 31, 2017
Notes to Financial Statements
Concentration Risk Disclosure [Text Block]	25—CONCENTRATION OF CREDIT RISK 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 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 €1,0 million and €1.0 million, for the years ended December 31, 2017 and 2016, respectively. Actual losses may vary from the current estimates, and any adjustments are reported in earnings in the periods in which they become known. In 2017, 2016 and 2015, the Company did not generate more than 10% revenue with a single customer.

Note 26 - Foreign Currency Transactions	12 Months Ended
Note 26 - Foreign Currency Transactions	Dec. 31, 2017
Notes to Financial Statements
Foreign Currency Disclosure [Text Block]	26—FOREIGN CURRENCY TRANSACTIONS 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, 2017, there were no outstanding hedging instruments.

Note 27 - Segment Information

12 Months Ended

Dec. 31, 2017

Notes to Financial Statements

Segment Reporting Disclosure [Text Block]

27—SEGMENT

INFORMATION

The Company currently has

four

reporting segments: the corporate activities of the holding Company, EDAP TMS S.A., the High Intensity Focused Ultrasound division, the Urological Devices and Services division and a reporting segment dedicated to the FDA approval for Ablatherm-HIFU activity. Following the Ablatherm FDA clearance received on

November 9, 2015,

there is

more cost recorded on the FDA segment in

2016

and

2017.

The following tables set forth the key income statement figures, by segment for fiscal years

2017,

2016

and

2015

and the key balance sheet figures, by segment, for fiscal years

2017,

2016

and

2015.

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.

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:

	2017			2016			2015
Segment operating income (loss)		(2,027	)		392			488
Financial income (expense), net		2,643			3,949			(2,094	)
Foreign Currency exchange (losses) gains, net		(909	)		103			699
Other income (expense), net		-			-			-
Income tax (expense) credit		(388	)		(602	)		(759	)
Consolidated net profit (loss)		(681	)		3,842			(1,667	)

Percentage of net sales derived from our operations in Asia, France, the United States. and other geographical areas, are as follows:

	2017			2016			2015
Asia		38	%		29	%		34	%
France		30	%		27	%		24	%
United States		5	%		10	%		5	%
Others geographical areas		27	%		34	%		37	%

A summary of the Company’s operations by segment is presented below for years ending

December 31, 2017,

2016

and

2015:

	HIFU Division			UDS Division			EDAP TMS (Corporate)			FDA		Total consolidated
2017
Sales of goods		4,232			18,348			-			-		22,580
Sales of RPPs & leases		3,800			1,295			-			-		5,095
Sales of spare parts and services		1,445			6,566			-			-		8,011
Total sales		9,477			26,209			-			-		35,686
External other revenues		36			24			-			-		60
Total revenues		9,513			26,233								35,746
Total COS		(4,732	)		(16,207	)		-			-		(20,938	)
Gross profit		4,782			10,026			-			-		14,808
R&D expenses		(2,469	)		(1,413	)		-			-		(3,881	)
Selling and marketing expenses		(4,004	)		(5,521	)		-			-		(9,526	)
G&A expenses		(1,009	)		(1,057	)		(1,362	)		-		(3,428	)
Total expenses		(7,482	)		(7,991	)		(1,362	)		-		(16,835	)
Operating income (loss) from operations		(2,701	)		2,035			(1,362	)		-		(2,027	)
Total Assets		11,333			27,803			7,761			-		46,897
Capital expenditures		1,190			928			-			-		2,118
Long-lived assets		2,804			4,278			-			-		7,082
Goodwill		645			1,767			-			-		2,412

	HIFU Division			UDS Division			EDAP TMS (Corporate)			FDA		Total consolidated
2016
Sales of goods		9,382			14,664			-			-		24,045
Sales of RPPs & leases		3,547			1,359			-			-		4,906
Sales of spare parts and services		862			5,766			-			-		6,628
Total sales		13,791			21,789			-			-		35,579
External other revenues		28			4			-			-		32
Total revenues		13,819			21,792								35,611
Total COS		(5,710	)		(13,490	)		-			-		(19,200	)
Gross profit		8,109			8,302			-			-		16,411
R&D expenses		(2,452	)		(1,416	)		-			-		(3,868	)
Selling and marketing expenses		(3,888	)		(4,968	)		-			-		(8,856	)
G&A expenses		(804	)		(1,177	)		(1,315	)		-		(3,296	)
Total expenses		(7,144	)		(7,560	)		(1,315	)		-		(16,019	)
Operating income (loss) from operations		964			742			(1,315	)		-		392
Total Assets		11,680			24,202			10,709			-		46,591
Capital expenditures		1,013			608			-			-		1,621
Long-lived assets		1,775			3,812			192			-		5,779
Goodwill		645			1,767			-			-		2,412

	HIFU Division			UDS Division			EDAP TMS (Corporate)			FDA			Total consolidated
2015
Sales of goods		4,878			17,027			-			-			21,906
Sales of RPPs & leases		2,908			1,501			-			-			4,408
Sales of spare parts and services		658			5,246			-			-			5,904
Total sales		8,444			23,774			-			-			32,218
External other revenues		32			3			-			-			35
Total revenues		8,476			23,777			-			-			32,253
Total COS		(3,636	)		(14,832	)		-			-			(18,468	)
Gross profit		4,841			8,945			-			-			13,785
R&D expenses		(1,387	)		(992	)		-			(311	)		(2,690	)
Selling and marketing expenses		(2,284	)		(5,122	)		-						(7,406	)
G&A expenses		(646	)		(1,192	)		(1,363	)					(3,202	)
Total expenses		(4,318	)		(7,306	)		(1,363	)		(311	)		(13,298	)
Operating income (loss) from operations		523			1,639			(1,363	)		(311	)		488
Total Assets		9,619			25,818			3,144			-			38,581
Capital expenditures		457			207			-			-			664
Long-lived assets		1,437			3,320			192			-			4,949
Goodwill		645			1,767			-			-			2,412

Note 28 - Valuation Accounts

12 Months Ended

Dec. 31, 2017

Notes to Financial Statements

SEC Schedule, 12-09, Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]

28—VALUATION

ACCOUNTS

	Allowance for deferred tax assets			Allowance for doubtful accounts			Slow-moving inventory			Warranty reserve
Balance as of December 31, 2014		23,125			1,274			741			712
Charges to costs and expenses		218			124			275			354
Deductions: write-off and others		(4,131	)		(307	)		(288	)		(490	)
Balance as of December 31, 2015		19,212			1,091			728			576
Charges to costs and expenses		238			103			121			319
Deductions: write-off and others					(233	)		(46	)		(347	)
Balance as of December 31, 2016		19,450			960			803			548
Charges to costs and expenses		1,536			69			239			316
Deductions: write-off and others		(6,720	)		-			(319	)		(415	)
Balance as of December 31, 2017		14,266			1,029			723			449

Note 29 - Supplemental Disclosures of Cash Flow Information

12 Months Ended

Dec. 31, 2017

Notes to Financial Statements

Cash Flow, Supplemental Disclosures [Text Block]

29—SUPPLEMENTAL

DISCLOSURES OF CASH FLOW INFORMATION

Interest and income taxes paid are as follows:

	2017		2016		2015
Income taxes paid (refunds received)		585		596		159
Interest paid		41		41		43
Interest received		7		4		7

Non-cash transactions:		2017		2016		2015
Capital lease obligations incurred		484		285		105

Note 30 - Related Party Transactions	12 Months Ended
Note 30 - Related Party Transactions	Dec. 31, 2017
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	30—RELATED PARTY TRANSACTIONS The General Manager of the Company's Korean branch "EDAP-TMS Korea", who resigned from his position with EDAP on October 11, 2017, was also the Chairman of a Korean company named Dae You. A new independent General Manager was immediately appointed as Head of EDAP-TMS Korea with no relation with the company Dae You, therefore, in the future, transactions with this company will no longer be considered related party transactions. EDAP-TMS Korea subcontracted until October 11, 2017, the service contract maintenance of our medical devices installed in Korea to Dae You. The amounts invoiced by Dae You under this contract were €41 thousand, €62 thousand and €78 thousand, for 2017, 2016 and 2015 respectively. As of December 31, 2017, the Company recorded no payables to Dae You. As of December 31, 2016, payables to Dae You amounted to €9 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 €161 thousand, €483 thousand and €408 thousand, in 2017, 2016 and 2015, respectively. As of December 31, 2017, the Company recorded no receivables (‘Net trade accounts and notes receivable’). As of December 31, 2016, receivables (‘Net trade accounts and notes receivable’) amounted to €325 thousand.

Note 31 - Subsequent Significant Events	12 Months Ended
Note 31 - Subsequent Significant Events	Dec. 31, 2017
Notes to Financial Statements
Subsequent Events [Text Block]	31—SUBSEQUENT SIGNIFICANT EVENTS N/A

Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2017

Accounting Policies [Abstract]

Nature of Operations [Policy Text Block]

Nature of operations

third

-party distributors and agents, and export sales through subsidiaries based in Germany, Italy, the United States and Asia.

Moreover, the Company develops a novel HIFU treatment for liver cancer in cooperation with its long-term academic partner INSERM and leading cancer centers (the “HECAM” project).

may

Basis of Accounting, Policy [Policy Text Block]

Basis of preparation

These consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (U.S. GAAP).

) an increase in net cash generated by operating activities and a decrease in net cash generated by financing activities of €

90k

2016

and (

) a decrease in net cash generated by operating activities and an increase in net cash generated by financing activities of €

125k

2015.

The Company has determined that this revision, is immaterial to the previously reported financial statements and does

not

impact any of the key financial indicators.

Use of Estimates, Policy [Policy Text Block]

Management estimates

Consolidation, Policy [Policy Text Block]

Consolidation

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.

Revenue Recognition, Policy [Policy Text Block]

Revenue recognition

Sales of goods:

For medical device sales with

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.

Our device sale arrangements

may

For multiple-element arrangements, revenue is allocated to each unit of accounting based on their relative selling prices. Relative selling prices are based

first

on vendor specific objective evidence of fair value (“VSOE”), then on

third

-party evidence of selling price (“TPE”) when VSOE does

not

exist, and then on management's best estimate of the selling price (“ESP”) when VSOE and TPE do

not

exist.

Consumables revenues are deferred until delivery and services revenues are deferred until execution.

Sales of RPPs and leases:

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.

Cost of Sales, Policy [Policy Text Block]

Costs of sales

Shipping and Handling Cost, Policy [Policy Text Block]

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]

Cash equivalents and short term investments

Cash equivalents are cash investments which are highly liquid and have initial maturities of

days or less.

Cash investments with a maturity higher than

days are considered as short-term investments.

Receivables, Policy [Policy Text Block]

Accounts Receivables

Inventory, Policy [Policy Text Block]

Inventories

first

-in,

first

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

Property and equipment

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

seven

years.

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

Long-lived assets

may

not

available for the long-lived assets. Estimated future cash flows are based on assumptions and are subject to risk and uncertainty.

Goodwill and Intangible Assets, Policy [Policy Text Block]

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

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

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

Patents (in years)		5
SAP Licenses (in years)		10
Other licenses (in years)		5
Trade name and trademark (in years)		7

Stockholders' Equity, Policy [Policy Text Block]

Treasury Stocks

Treasury stock purchases are accounted for at cost. The sale of treasury stocks is accounted for using the

first

not

affect reported results of operations. Treasury stocks held by a Company cannot exceed

10%

of the total number of shares issued.

Standard Product Warranty, Policy [Policy Text Block]

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

year to

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

€316

thousand,

€319

thousand and

€354

thousand for the years ended

December 31, 2017,

2016

and

2015,

respectively.

Income Tax, Policy [Policy Text Block]

Income taxes

The Company accounts for income taxes in accordance with ASC

740,

‘‘Accounting for Income Taxes’’ Under ASC

740,

not

that some portion, or all of the deferred tax assets, will

not

be realized. In accordance with

ASC740,

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

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

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

€504

thousand,

€511

thousand and

€448

thousand for the years ended

December 31 2017,

2016

and

2015,

respectively.

Advertising Costs, Policy [Policy Text Block]

Advertising costs

Advertising costs are recorded as an expense in the period in which they are incurred. Advertising costs amounted to

€672

thousand,

€744

thousand and

€461

thousand for the years ended

December 31, 2017,

2016

and

2015,

respectively.

Foreign Currency Transactions and Translations Policy [Policy Text Block]

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

Presentation in the Income Statement

Aggregate foreign currency transactions gains and losses are disclosed in a single caption in the income statement under section “Foreign currency exchange gain (loss), net”.

Earnings Per Share, Policy [Policy Text Block]

Earnings per share

Derivatives, Policy [Policy Text Block]

Derivative instruments

ASC

815

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

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

Employee stock option plans

December 31, 2017,

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).

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

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

months (using the graded vesting method). There was

impact on

2015,

2016

and

2017

operating expenses, in accordance with ASC

718.

. Under this plan,

50,000

options are still in force on

December 31, 2017.

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

months (using the graded vesting method). There was

impact on

2015,

2016

and

2017

operating expenses, in accordance with ASC

718.

Under this plan,

120,100

options are still in force on

December 31, 2017.

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

months (using the graded vesting method). The impact on operating income, in accordance with ASC

718,

was

€66

thousand,

€29

thousand and

€2

thousand, in

2015,

2016

and

2017,

respectively. Under this plan,

297,500

options are still in force on

December 31, 2017.

February 18, 2016,

the shareholders authorized the Board of Directors to grant up to

1,000,000

options to subscribe to

1,000,000

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

575,000

options to subscribe Shares to certain employees of EDAP TMS on

April 26, 2016.

The exercise price was fixed at

€3.22

per share. Options were to begin vesting

one

year after the date of grant and all options will be fully vested as of

April 26, 2020 (

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

April 26, 2026 (

i.e.,

ten

years after the date of grant) or when employment with the Company ceases, whichever occurs earlier.

December 31, 2016

the total fair value of the options granted under this plan was

€960

thousand. This non-cash financial charge has been recognized in the Company’s operating expenses over a period of

months (using the graded vesting method). Conforming to this

February 18, 2016

stock option plan, the Board of Directors granted

260,000

options to subscribe Shares to certain employees of EDAP TMS on

April 25, 2017.

The exercise price was fixed at

€2.39

per share. Options were to begin vesting

one

year after the date of grant and all options will be fully vested as of

April 25, 2021 (

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

April 25, 2027 (

i.e.,

ten

years after the date of grant) or when employment with the Company ceases, whichever occurs earlier.

December 31, 2017,

the total fair value of the options granted on

April 25, 2017

under this plan was

€335

thousand. This non-cash financial charge has been recognized in the Company’s operating expenses over a period of

months (using the graded vesting method).

The impact on operating income, in accordance with ASC

718,

was

€331

thousand and

€282

thousand, in

2016

and

2017

respectively. Under this plan,

740,000

options are still in force on

December 31, 2017.

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,
	2017			2016			2015 (1)
Weighted-average expected life (years)		6.25			6.25			—
Expected volatility rates (2)		57.4	%		60.60	%		—
Expected dividend yield		0	%		0	%		—
Risk-free interest rate		0.02	%		0.01	%		—
Weighted-average exercise price (€)		2.39			3.22			—
Weighted-average fair value of options granted during the year (€)		1.29			1.67			—

(

) The Company did

not

make any grants during the year ended

December 31, 2015.

(

) Historical volatility calculated over

years.

Debt, Policy [Policy Text Block]

Warrants

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 subsequent changes in fair value recorded as a financial expense or income.

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”) with warrants attached (the

“May 2013

Investor Warrants”). The Company also issued warrants to the placement agent, H.C. Wainwright & Co., LLC (the

“May 2013

Placement Agent Warrants” and together with the

May 2013

Investor Warrants, the

“May 2013

Warrants”). 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.

The Company used the Black-Scholes pricing model to value the

May 2013

Warrants at inception, with subsequent changes in fair value recorded as a financial expense or income.

April 14, 2016,

pursuant to a securities purchase agreement dated

April 7, 2016,

as amended, the Company issued new ordinary shares in the form of ADSs to selected institutional investors in a registered direct placement (the

“April 2016

Placement”) with warrants attached (the

“April 2016

Investor Warrants”). As the

April 2016

Warrants comprised the same structure and provisions than the

March 2012

and

May 2013

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

April 2016

Warrants should be accounted for as a liability.

The Company used the Black-Scholes pricing model to value the

April 2016

Warrants at inception, with subsequent changes in fair value recorded as a financial expense or income.

Lessee, Leases [Policy Text Block]

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.

For sales type leases, the following

two

additional criteria are applied:

Collectability of the minimum lease payment is reasonably predictable;

important uncertainties surround the amount of un-reimbursable costs yet to be incurred by the lessor under the lease.

The Company enters into sale and leaseback transactions from time to time. In accordance with ASC

840,

New Accounting Pronouncements, Policy [Policy Text Block]

New accounting pronouncements

New Accounting Pronouncements Recently Adopted

November 2015,

the FASB issued ASU

No.

2015

17,

Balance Sheet Classification of Deferred Taxes

(ASU

2015

), which requires that deferred tax liabilities and assets be classified as noncurrent in a classified statement of financial position. ASU

2015

is effective for the Company in its

first

quarter of fiscal

2017.

The Company adopted the ASU

2015

retrospectively as of

December 31, 2017.

Deferred tax assets have been reclassified from current assets to non-current assets for the period ended as of

December 31, 2016.

March 2016,

the FASB issued ASU

2016

09,

Improvements to Employee Share-Based Payment Accounting. ASU

2016

are effective for annual periods beginning after

December 2016,

and interim periods within those annual periods.

impact has been identified on Financial Statements upon adoption of ASU

2016

09.

New Accounting Pronouncements

Not

Yet Adopted

July 2015,

the FASB issued ASU

2015

Revenue from Contracts with Customers: Deferral of the Effective Date (ASU

2015

) which deferred the effective date for ASU

No.

2014

09,

Revenue from Contracts with Customers (ASU

2014

), by

one

year. ASU

2014

will supersede the revenue recognition requirements in Revenue Recognition (Topic

605

2014

is now effective for annual reporting periods beginning after

December 15, 2017,

including interim periods within that reporting period, which for the Company is

January 1, 2018.

Early adoption is permitted only as of annual reporting periods beginning after

December 15, 2016,

not

identify any impact from implementation. The impact to the Company of adopting the new revenue standard primarily relates to additional and expanded disclosures.

February 2016,

the FASB issued ASU

No.

2016

02,

Leases (ASU

2016

), which supersedes ASC

840

“Leases” and creates a new topic, ASC

842

"Leases." This update requires lessees to recognize on their balance sheet a lease liability and a lease asset for all leases, including operating leases, with a term greater than

months. The update also expands the required quantitative and qualitative disclosures surrounding leases. This update is effective for fiscal years beginning after

December 15, 2018

12.2.

The Company will adopt the new standard in fiscal

2019.

The Company is currently evaluating the effect of this standard on its consolidated financial statements and related disclosures.

March 2017,

the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”)

No.

2017

07,

2018,

not

believe this standard will materially impact our consolidated financial statements.

January 2017,

the FASB issued ASU

2017

04,

“Intangibles - Goodwill and Other: Simplifying the Test for Goodwill Impairment.” This update eliminates step

not

exceed the total amount of goodwill allocated to that reporting unit. This guidance is effective for the Company in the

first

quarter of

2020.

Early adoption is permitted for interim or annual goodwill impairment tests performed on testing dates after

January 1, 2017.

The Company will assess the timing of adoption and impact of this guidance to future impairment considerations.

August 2016,

the FASB issued ASU

2016

15,

“Statement of Cash Flows (Topic

230

): Classification of Certain Cash Receipts and Cash Payments

” ASU

2016

identifies how certain cash receipts and cash payments are presented and classified in the Statement of Cash Flows under Topic

230.

ASU

2016

is effective for the Company for fiscal years beginning after

December 15, 2017,

and interim periods within those fiscal years. ASU

2016

should be applied retrospectively and early adoption is permitted, including adoption in an interim period. The Company does

not

believe this standard will materially impact our consolidated financial statements.

Note 1 - Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2017

Notes Tables

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]

	Year Ended December 31,
	2017			2016			2015 (1)
Weighted-average expected life (years)		6.25			6.25			—
Expected volatility rates (2)		57.4	%		60.60	%		—
Expected dividend yield		0	%		0	%		—
Risk-free interest rate		0.02	%		0.01	%		—
Weighted-average exercise price (€)		2.39			3.22			—
Weighted-average fair value of options granted during the year (€)		1.29			1.67			—

Note 2 - Cash Equivalents and Short Term Investments (Tables)

12 Months Ended

Dec. 31, 2017

Notes Tables

Schedule of Cash and Cash Equivalents [Table Text Block]

	December 31,
	2017		2016
Total cash and cash equivalents		20,004		21,989
Short term investments		-		-
Total cash and cash equivalents, and short term investments		20,004		21,989

Note 3 - Trade Accounts and Notes Receivable, Net (Tables)

12 Months Ended

Dec. 31, 2017

Notes Tables

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

	December 31,
	2017			2016
Trade accounts receivable		12,202			10,286
Notes receivable		181			116
Less: allowance for doubtful accounts		(1,029	)		(960	)
Total		11,354			9,442
Less current portion		(11,277	)		(9,143	)
Total long-term portion		77			299

Schedule of Financing Receivables, Minimum Payments [Table Text Block]

	Sales type leases


2018		217
2019		45
2020		21
2021		10
2022		-
Total minimum payments		293

Note 4 - Other Receivables (Tables)

12 Months Ended

Dec. 31, 2017

Notes Tables

Schedule of Other Receivables [Table Text Block]

	December 31,
	2017		2016
Research and development tax credit receivable from the French State		560		476
Value-added taxes receivable		216		209
Other receivables from Government and public authorities		238		138
Others		52		60
Total		1,066		884

Note 5 - Inventories (Tables)

12 Months Ended

Dec. 31, 2017

Notes Tables

Schedule of Inventory, Current [Table Text Block]

	December 31,
	2017			2016
Components, spare parts		3,909			4,683
Work-in-progress		729			809
Finished goods – own manufactured products		1,167			2,214
Finished goods – distribution products		1,656			1,128
Total gross inventories		7,461			8,834
Less: allowance for slow-moving inventory and net realizable value		(722	)		(804	)
Total		6,739			8,030

Note 6 - Other Assets (Tables)

12 Months Ended

Dec. 31, 2017

Notes Tables

Schedule of Other Assets [Table Text Block]

	December 31,
	2017		2016
Prepaid expenses, current portion		489		457
Total		489		457

Note 7 - Property and Equipment, Net (Tables)

12 Months Ended

Dec. 31, 2017

Notes Tables

Property, Plant and Equipment [Table Text Block]

	December 31,
	2017			2016
Equipment		7,588			7,002
Furniture, fixture, and fittings and other		3,766			3,500
Total gross value		11,354			10,502
Less: accumulated depreciation and amortization		(7,672	)		(7,732	)
Total		3,682			2,770

Note 8 - Goodwill and Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2017

Notes Tables

Schedule of Finite-Lived Intangible Assets [Table Text Block]

	December 31,
	2017			2016
Licenses		993			613
Trade name and trademark		393			430
Patents		412			412
Organization costs		320			363
Total gross value		2,118			1,818
Accumulated amortization for licenses		(477	)		(475	)
Accumulated amortization for trade name and trademark		(383	)		(419	)
Accumulated amortization for patents		(411	)		(412	)
Accumulated amortization for organization costs		(320	)		(363	)
Less: Total accumulated amortization		(1,591	)		(1,669	)
Total		527			149

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]

	December 31, 2017
2018		79
2019		69
2020		49
2021		48
2022		47
Total		292

Note 9 - Trade Accounts and Notes Payable (Tables)

12 Months Ended

Dec. 31, 2017

Notes Tables

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

	December 31,
	2017		2016
Trade accounts payable		6,220		5,562
Notes payable		90		398
Total		6,310		5,960

Note 10 - Deferred Revenues (Tables)

12 Months Ended

Dec. 31, 2017

Notes Tables

Schedule of Deferred Revenues [Table Text Block]

	December 31,
	2017			2016
Deferred revenues on maintenance contracts		2,173			1,487
Deferred revenue on RPP		405			350
Deferred revenue on sale of devices		218			173
Deferred research and development grants		61			201
Total		2,857			2,211
Less long term portion		(562	)		(333	)
Current portion		2,295			1,878

Note 11 - Other Accrued Liabilities (Tables)

12 Months Ended

Dec. 31, 2017

Notes Tables

Schedule of Accrued Liabilities [Table Text Block]

	December 31,
	2017			2016
Retirement indemnities		2,076			2,004
Provision for warranty costs		449			548
Accruals for payroll and associated taxes		611			1,311
Conditional government advances		1,039			267
Value added tax payable		125			182
Advances received from customers		108			115
Provision for Asset Retirement Obligation (Japan)		100			80
Provision for employee termination indemnities (Italy)		349			320
Others		360			307
Total		5,217			5,134
Less non-current portion		(3,681	)		(2,818	)
Current portion		1,536			2,316

Schedule of Conditional Advances [Table Text Block]


2018			-
2019			-
2020			-
2021			-
2022 and thereafter			1,039
Total			1,039

Schedule of Product Warranty Liability [Table Text Block]

	December 31,
	2017			2016
Beginning of year		548			576
Amount used during the year		(415	)		(347	)
New warranty expenses		316			319
End of year		449			548
Less current portion		(265	)		(346	)
Long term portion		184			201

Note 12 - Lease Obligations (Tables)

12 Months Ended

Dec. 31, 2017

Notes Tables

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

	December 31,


2018		269
2019		215
2020		177
2021		105
2022 and thereafter		47
Total minimum lease payments		813
Less: amount representing interest		(30	)
Present value of minimum lease payments		783
Less: current portion		(255	)
Long-term portion		528

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

	France		Japan		USA

2018		321		33		47
2019		321		-		48
2020		321		-		50
2021		321		-		4
2022 and thereafter		1,115		-		-
Total		2,399		33		149

Note 14 - Long Term Debt and Financial Instruments Carried at Fair Value (Tables)

12 Months Ended

Dec. 31, 2017

Notes Tables

Schedule of Debt [Table Text Block]

	December 31,
	2017			2016
France term loan		700			-
Japanese term loan (YEN)		40			119
Germany term loan		399			353
Italy term loan		78			128
Total long term debt		1,217			600
Less current portion		(383	)		(215	)
Total long-term portion		834			384

Schedule of Long-term Debt Instruments [Table Text Block]

Initial
Amount

Maturation

Fixed Interest rate

Frequency of
principal payments

EDAP Technomed Co. Ltd

55,000,000

June 30, 2018

1.80%

Monthly instalment

10,000,000

June 30, 2018

2.10%

Monthly instalment

Initial
Amount

Maturation

Fixed Interest rate

Frequency of
principal payments

EDAP TMS GMBH

450,000

November 30, 2020

2.49%

Monthly instalment

Initial
Amount

Maturation

Fixed Interest rate

Frequency of
principal payments

EDAP TMS GMBH

136,500

December 31, 2022

2.25%

Monthly instalment

Initial
Amount

Maturation

Fixed Interest rate

Reimbursement
Periodicity

EDAP TMS FRANCE

700,000

October 16, 2021

0.40%

Quarterly instalment

Schedule of Derivative Instruments [Table Text Block]

	December 31,
	2017			2016
Investor Warrants		840			3,921

Total		840			3,921
Less current portion		(840	)		(640	)
Total long-term portion		-			3,281

Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]

	At inception date	December 31, 2017	December 31, 2016
Share price at closing date	$1.95	-	$3.28
Strike price of warrants	$2.75	-	$2.75
Risk free interest rate at 5 years	1.05%	-	0%
Share price volatility	120%	-	60.2%
Dividend rates	0%	-	0%
Unit fair value	$1.55	-	$0.69
Total fair value (in thousands)	$2,173	-	$675
Total equivalent amount (in thousand €)	€1,629	-	€640

	At inception date	December 31, 2017	December 31, 2016
Share price at closing date	$3.96	$2.87	$3.28
Strike price of warrants	$4.25	$4.25	$4.25
Risk free interest rate at 5.5 years	1.07%	0%	0%
Share price volatility	71%	57.40%	60.2%
Dividend rates	0%	0%	0%
Unit fair value	$2.35	$0.26	$0,79
Total fair value (in thousand)	$3,525	$392	$1,179
Total equivalent amount (in thousand €)	€2,725	€328	€1,119

	At inception date	December 31, 2017	December 31, 2016
Share price at closing date	3.64	2.87	3.28
Strike price of warrants	$4.50	$4.50	$4.50
Risk free interest rate at 2.5 years	0%	0%	0%
Share price volatility	60.20%	57.40%	60.20%
Dividend rates	0%	0%	0%
Unit fair value	$1.09	$0.19	$0.69
Total fair value (in thousands)	$3,579	$614	$2,279
Total equivalent amount (in thousands €)	€3,168	€513	€2,162

Contractual Obligation, Fiscal Year Maturity Schedule [Table Text Block]

2018			1,223
2019			318
2020			285
2021			203
2022			29
Total			2,058

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

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+ Details

- Definition

Tabular disclosure of pertinent information about a derivative or group of derivatives on a disaggregated basis, such as for individual instruments, or small groups of similar instruments. May include a combination of the type of instrument, risks being hedged, notional amount, hedge designation, related hedged item, inception date, maturity date, or other relevant item.

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+ Details

Note 15 - Other Long-term Liabilities (Tables)

12 Months Ended

Dec. 31, 2017

Notes Tables

Schedule of Other Long-term Liabilities [Table Text Block]

<div style="display: inline; font-family: times new roman; font-size: 10pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; min-; min-width: 700px;"> <tr style="vertical-align: bottom"> <td nowrap="nowrap"> </td> <td style="font-weight: bold"> </td> <td nowrap="nowrap" colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">December 31,</td> <td style="border-bottom: Black 1pt solid; font-weight: bold"> </td> </tr> <tr style="vertical-align: bottom"> <td nowrap="nowrap"> </td> <td style="font-weight: bold"> </td> <td nowrap="nowrap" colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2017</td> <td style="border-bottom: Black 1pt solid; font-weight: bold"> </td> <td style="font-weight: bold; border-bottom: Black 1pt solid"> </td> <td nowrap="nowrap" colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2016</td> <td style="border-bottom: Black 1pt solid; font-weight: bold"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: left">Provision for retirement indemnities (Japan & France), less current portion</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 12%; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">2,008</div></td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 12%; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">1,980</div></td> <td style="width: 1%; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Provision for employee termination indemnities (Italy) less current portion</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">349</div></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">320</div></td> <td style="text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Provision for warranty costs, less current portion</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">184</div></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">201</div></td> <td style="text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Provision for Asset Retirement Obligation (Japan) less current portion</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">101</div></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">80</div></td> <td style="text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Conditional government advances, less current portion</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">1,039</div></td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">237</div></td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.25pt">Total</td> <td> </td> <td style="border-bottom: Black 2.25pt double; text-align: left"> </td> <td style="border-bottom: Black 2.25pt double; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">3,681</div></td> <td style="border-bottom: Black 2.25pt double; text-align: left"> </td> <td style="border-bottom: Black 2.25pt double"> </td> <td style="border-bottom: Black 2.25pt double; text-align: left"> </td> <td style="border-bottom: Black 2.25pt double; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">2,818</div></td> <td style="border-bottom: Black 2.25pt double; text-align: left"> </td> </tr> </table></div>

Schedule of Assumptions Used [Table Text Block]

	Pension Benefits – France
	2017			2016			2015

Discount rate		1.60	%		1.60	%		2.20	%
Salary increase		2.50	%		2.50	%		2.50	%
Retirement age		65			65			65
Average retirement remaining service period		24			24			24

	Pension Benefits – Japan
	2017			2016			2015

Discount rate		0.50	%		0.60	%		1.00	%
Salary increase		2.50	%		2.50	%		2.00	%
Retirement age		60			60			60
Average retirement remaining service period		14			14			16

Schedule of Amounts Recognized in Balance Sheet [Table Text Block]

	France			Japan

Non-current liabilities		867			1,141
Current liabilities		27			40
Accumulated other comprehensive income (loss)		(165	)		(412	)
Total		729			769

	France			Japan

Non-current liabilities		840			1,138
Current liabilities		2			24
Accumulated other comprehensive income (loss)		(169	)		(465	)
Total		673			697

Schedule of Defined Benefit Plans Disclosures [Table Text Block]

France	2017			2016		2015

Change in benefit obligations:
Benefit obligations at beginning of year		842			694		665
Service cost		66			45		46
Interest cost		13			15		13
Actuarial (gain) / loss		-			88		(30	)
Amortization of net prior service cost		1			-		-
Benefits paid		(27	)		-		-
Benefit obligations at end of year (1)		895			842		694

Unrecognized actuarial (gain) loss (2)		144			147		58
Unrecognized prior service cost (2)		22			23		24
Accrued pension cost		729			672		612

Japan	2017			2016			2015

Change in benefit obligations:
Benefit obligations at beginning of year		1,162			906			742
Service cost		118			81			72
Interest cost		6			10			8
Amortization of net loss		24			16			-
Actuarial (gain) / loss		(12	)		147			-
Benefits paid		(17	)		(38	)		-
Exchange rate impact		(99	)		40			84
Benefit obligations at end of year (1)		1,182			1,162			906

Unrecognized actuarial (gain) loss (2)		412			464			314
Unrecognized prior service cost (2)		-			-
Accrued pension cost		770			698			592

Schedule of Expected Benefit Payments [Table Text Block]

	France		Japan

2018		28		40
2019		10		51
2020		-		6
2021		86		51
2022		-		70
2023-2027		277		721

Note 16 - Shareholders' Equity (Tables)

12 Months Ended

Dec. 31, 2017

Notes Tables

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

	2017					2016					2015
	Options			Weighted average exercise price (€)		Options			Weighted average exercise price (€)		Options			Weighted average exercise price (€)
Outstanding on January 1,		1,427,438			2.94		917,188			2.79		1,095,850			2.76
Granted		260,000			2.39		575,000			3.22		-			-
Exercised		(60,000	)		1.91		-			-		(72,412	)		2.13
Forfeited		(134,750	)		3.09		(64,750	)		3.30		(106,250	)		2.88
Expired		(285,088	)		3.99		-			-		-			-
Outstanding on December 31,		1,207,600			2.61		1,427,438			2.94		917,188			2.79
Exercisable on December 31,		598,850			2.29		774,938			2.87		724,688			3.03

Shares purchase options available for grant on December 31		250,428					243,428					232,428

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

			Outstanding options								Fully vested options (1)
Exercise price (€)			Options		Weighted average remaining contractual life		Weighted average exercise price (€)		Aggregate Intrinsic Value (2)		Options		Weighted average exercise price (€)		Aggregate Intrinsic Value (2)

	3.22			525,000		8.3		3.22		-		131,250		3,22		-
	2.39			215,000		9.3		2.39		646		-		-		-
	2.38			120,100		2.5		2.38		1,562		120,100		2.38		1,562
	1.91			297,500		5.0		1.91		143,694		297,5000		1.91		143,694
	1.88			50,000		2.5		1.88		25,650		50,000		1.88		25,650
1.88	to	3.22		1,207,600		7.2		2.61		171,553		598,850		2.29		170,907

Schedule of Nonvested Share Activity [Table Text Block]

	Options			Weighted average Grant-Date Fair Value (€)
Non-vested at January 1, 2017		652,500			1.62
Granted		260,000			1.67
Vested		(230,000	)		1.53
Forfeited		(88,750	)		1.67
Non-vested at December 31, 2017		593,750			1.67

Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]

	Year Ended December 31, 2017
	Foreign currency translation adjustments			Provision for retirement indemnities			Total
Beginning balance		(3,315	)		(634	)		(3,949	)
Other comprehensive income (loss) before reclassifications		-			-			-
Reclassified from accumulated other comprehensive loss		-			-			-
Net current-period other comprehensive income (loss) …..		288			57			345
Ending balance		(3,027	)		(577	)		(3,604	)

	Year Ended December 31, 2016
	Foreign currency translation adjustments			Provision for retirement indemnities			Total
Beginning balance		(3,171	)		(396	)		(3,567	)
Other comprehensive income (loss) before reclassifications		-			-			-
Reclassified from accumulated other comprehensive loss		-			-			-
Net current-period other comprehensive income (loss) …..		(144	)		(238	)		(382	)
Ending balance		(3,315	)		(634	)		(3,949	)

Note 17 - Other Revenues (Tables)

12 Months Ended

Dec. 31, 2017

Notes Tables

Schedule of Other Revenues [Table Text Block]

	2017		2016		2015
Licenses and others		60		32		35
Total		60		32		35

Note 18 - Costs of Sales (Tables)

12 Months Ended

Dec. 31, 2017

Notes Tables

Schedule of Costs of Sales [Table Text Block]

	2017			2016			2015
Direct costs of sales		(12,706	)		(11,161	)		(11,659	)
Indirect costs of sales		(8,232	)		(8,039	)		(6,809	)
Total costs of sales		(20,938	)		(19,200	)		(18,468	)

Note 19 - Research and Development Expenses (Tables)

12 Months Ended

Dec. 31, 2017

Notes Tables

Schedule of Research and Development Expenses [Table Text Block]

	2017			2016			2015
Gross research and development expenses		(4,539	)		(4,577	)		(3,308	)
Research Tax Credit		504			511			448
Grants		154			198			170
Net Research and development expenses		(3,881	)		(3,868	)		(2,690	)

Note 20 - Financial Income, Net (Tables)

12 Months Ended

Dec. 31, 2017

Notes Tables

Interest Income and Interest Expense Disclosure [Table Text Block]

	2017			2016			2015
Interest income		18			21			18
Interest expense		(44	)		(57	)		(64	)
Warrants exercised / forfeited		625			174			330
Changes in fair value of the warrants (1)		2,044			3,811			(2,377	)
Total		2,643			3,949			(2,094	)

Note 21 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2017

Notes Tables

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

Income / (loss) before income taxes is comprised of the following:	2017			2016			2015
France		1,003			4,936			(543	)
EDAP Inc, U.S.A.		(2,052	)		(850	)		(380	)
Other countries		756			358			16
Total		(293	)		4,444			(907	)

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

Income tax (expense)/benefit consists of the following:	2017			2016			2015
Current income tax expense:
France		(161	)		(323	)		(712	)
Other countries		(373	)		(249	)		(55	)
Sub-total current income tax expense		(534	)		(572	)		(767	)
Deferred income tax (expense) benefit:
France		(15	)		(2	)		(4	)
Other countries		161			(30	)		11
Sub-total deferred income tax (expense) benefit		146			(32	)		7
Total		(388	)		(602	)		(759	)

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

	December 31,
	2017			2016
Net operating loss carry forwards		13,218			18,392
Elimination of intercompany profit in inventory		167			394
Elimination of intercompany profit in fixed assets		265			250
Provisions for retirement indemnities		566			275
Other items		216			153
Total deferred tax assets		14,434			19,465
Capital leases treated as operating leases for tax		(3	)		(3	)
Total deferred tax liabilities		(3	)		(3	)
Net deferred tax assets		14,431			19,462
Valuation allowance for deferred tax assets		(14,266	)		(19,450	)
Deferred tax assets (liabilities), net of allowance		165			12

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

	2017			2016			2015
French statutory rate		33.3	%		33.3	%		33.3	%
Income of foreign subsidiaries taxed at different tax rates		21.8	%		(2.4	%)		3.9	%
Effect of net operating loss carry-forwards and valuation allowances		(520.6	%)		(2.6	%)		52.4	%
Non-taxable debt fair value variation		349.2	%		(27.2	%)		(83.9	%)
Permanent differences		60.6	%		(4.9	%)		40.7	%
Effect of cancellation of intra-group positions		49.1	%		-			(78.3	%)
French business tax included in income tax (CVAE)		(54.7	%)		3.4	%		(16.0	%)
Other		(70.6	%)		13.9	%		(35.8	%)
Effective tax rate		(131.9	%)		13.5	%		(83.7	%)

Note 22 - Earnings (Loss) Per Share (Tables)

12 Months Ended

Dec. 31, 2017

Notes Tables

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

	December 31, 2017	December 31, 2016	December 31, 2015
Income (loss) available to common shareholders	(€681,345)	€ 3,842,201	(€1,666,658)
Number of shares for the computation of basic EPS	28,961,928	27,823,313	25,021,966
Basic EPS	(€0.02)	€ 0.14	(€0.07)
Effect of dilutive securities	581,915	1,542,270	1,978,758
Number of shares for the computation of diluted EPS	28,961,928	29,365,583	25,021,966
Diluted EPS income (loss)	(€0.02)	€ 0.13	(€ 0.07)

Note 24 - Fair Value of Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2017

Notes Tables

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

	ASC 820 Level	December 31, 2017		December 31, 2016
Assets:
Cash and cash equivalents	Level 1		20,004		21,989
Liabilities:
Short-term borrowings	Level 1		2,718		1,629
Long-Term Debt	Level 1		1,217		600
Investor Warrants	Level 3		840		3,921

Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]

All amounts in thousands Euros unless otherwise stated	Investor Warrants 2012			Placement Agent Warrants 2012			Investor Warrants 2013			Placement Agent Warrants 2013			Investor Warrants 2016			Total Financial instruments carried at fair value
As of December 31, 2015		1,691			99			2,514			73			-			4,377
Warrants granted		-			-			-			-			3,168			3,168
Warrants forfeited (see note 20)		-			-			-			(72	)		-			(72	)
Warrants exercises (see note 20)		(5	)		(99	)		-			-			-			(102	)
FV adjustments (see note 20)		(1,100	)		-			(1,478	)		-			(1,232	)		(3,811	)
USD/EUR exchange impact		53			-			81			-			227			360
As of December 31, 2016		640			-			1,118			-			2,162			3,921
Warrants granted		-			-			-			-			-			-
Warrants forfeited (see note 20)		(489	)		-			-			-			-			(489	)
Warrants exercises (see note 20)		(136	)		-			-			-			-			(136	)
FV adjustments (see note 20)		-			-			(656	)		-			(1,388	)		(2,044	)
USD/EUR exchange impact		(16	)		-			(135	)		-			(262	)		(412	)
As of December 31, 2017		-			-			328			-			512			840

Note 27 - Segment Information (Tables)

12 Months Ended

Dec. 31, 2017

Notes Tables

Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Table Text Block]

	2017			2016			2015
Segment operating income (loss)		(2,027	)		392			488
Financial income (expense), net		2,643			3,949			(2,094	)
Foreign Currency exchange (losses) gains, net		(909	)		103			699
Other income (expense), net		-			-			-
Income tax (expense) credit		(388	)		(602	)		(759	)
Consolidated net profit (loss)		(681	)		3,842			(1,667	)

Revenue from External Customers by Geographic Areas [Table Text Block]

	2017			2016			2015
Asia		38	%		29	%		34	%
France		30	%		27	%		24	%
United States		5	%		10	%		5	%
Others geographical areas		27	%		34	%		37	%

Schedule of Segment Reporting Information, by Segment [Table Text Block]

	HIFU Division			UDS Division			EDAP TMS (Corporate)			FDA		Total consolidated
2017
Sales of goods		4,232			18,348			-			-		22,580
Sales of RPPs & leases		3,800			1,295			-			-		5,095
Sales of spare parts and services		1,445			6,566			-			-		8,011
Total sales		9,477			26,209			-			-		35,686
External other revenues		36			24			-			-		60
Total revenues		9,513			26,233								35,746
Total COS		(4,732	)		(16,207	)		-			-		(20,938	)
Gross profit		4,782			10,026			-			-		14,808
R&D expenses		(2,469	)		(1,413	)		-			-		(3,881	)
Selling and marketing expenses		(4,004	)		(5,521	)		-			-		(9,526	)
G&A expenses		(1,009	)		(1,057	)		(1,362	)		-		(3,428	)
Total expenses		(7,482	)		(7,991	)		(1,362	)		-		(16,835	)
Operating income (loss) from operations		(2,701	)		2,035			(1,362	)		-		(2,027	)
Total Assets		11,333			27,803			7,761			-		46,897
Capital expenditures		1,190			928			-			-		2,118
Long-lived assets		2,804			4,278			-			-		7,082
Goodwill		645			1,767			-			-		2,412

	HIFU Division			UDS Division			EDAP TMS (Corporate)			FDA		Total consolidated
2016
Sales of goods		9,382			14,664			-			-		24,045
Sales of RPPs & leases		3,547			1,359			-			-		4,906
Sales of spare parts and services		862			5,766			-			-		6,628
Total sales		13,791			21,789			-			-		35,579
External other revenues		28			4			-			-		32
Total revenues		13,819			21,792								35,611
Total COS		(5,710	)		(13,490	)		-			-		(19,200	)
Gross profit		8,109			8,302			-			-		16,411
R&D expenses		(2,452	)		(1,416	)		-			-		(3,868	)
Selling and marketing expenses		(3,888	)		(4,968	)		-			-		(8,856	)
G&A expenses		(804	)		(1,177	)		(1,315	)		-		(3,296	)
Total expenses		(7,144	)		(7,560	)		(1,315	)		-		(16,019	)
Operating income (loss) from operations		964			742			(1,315	)		-		392
Total Assets		11,680			24,202			10,709			-		46,591
Capital expenditures		1,013			608			-			-		1,621
Long-lived assets		1,775			3,812			192			-		5,779
Goodwill		645			1,767			-			-		2,412

	HIFU Division			UDS Division			EDAP TMS (Corporate)			FDA			Total consolidated
2015
Sales of goods		4,878			17,027			-			-			21,906
Sales of RPPs & leases		2,908			1,501			-			-			4,408
Sales of spare parts and services		658			5,246			-			-			5,904
Total sales		8,444			23,774			-			-			32,218
External other revenues		32			3			-			-			35
Total revenues		8,476			23,777			-			-			32,253
Total COS		(3,636	)		(14,832	)		-			-			(18,468	)
Gross profit		4,841			8,945			-			-			13,785
R&D expenses		(1,387	)		(992	)		-			(311	)		(2,690	)
Selling and marketing expenses		(2,284	)		(5,122	)		-						(7,406	)
G&A expenses		(646	)		(1,192	)		(1,363	)					(3,202	)
Total expenses		(4,318	)		(7,306	)		(1,363	)		(311	)		(13,298	)
Operating income (loss) from operations		523			1,639			(1,363	)		(311	)		488
Total Assets		9,619			25,818			3,144			-			38,581
Capital expenditures		457			207			-			-			664
Long-lived assets		1,437			3,320			192			-			4,949
Goodwill		645			1,767			-			-			2,412

Note 28 - Valuation Accounts (Tables)

12 Months Ended

Dec. 31, 2017

Notes Tables

Schedule of Valuation Allowance for Impairment of Recognized Servicing Assets [Table Text Block]

	Allowance for deferred tax assets			Allowance for doubtful accounts			Slow-moving inventory			Warranty reserve
Balance as of December 31, 2014		23,125			1,274			741			712
Charges to costs and expenses		218			124			275			354
Deductions: write-off and others		(4,131	)		(307	)		(288	)		(490	)
Balance as of December 31, 2015		19,212			1,091			728			576
Charges to costs and expenses		238			103			121			319
Deductions: write-off and others					(233	)		(46	)		(347	)
Balance as of December 31, 2016		19,450			960			803			548
Charges to costs and expenses		1,536			69			239			316
Deductions: write-off and others		(6,720	)		-			(319	)		(415	)
Balance as of December 31, 2017		14,266			1,029			723			449

Note 29 - Supplemental Disclosures of Cash Flow Information (Tables)

12 Months Ended

Dec. 31, 2017

Notes Tables

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

	2017		2016		2015
Income taxes paid (refunds received)		585		596		159
Interest paid		41		41		43
Interest received		7		4		7

Non-cash transactions:		2017		2016		2015
Capital lease obligations incurred		484		285		105

Note 1 - Summary of Significant Accounting Policies (Details Textual) - EUR (€) € / shares in Units, € in Thousands								12 Months Ended
	Apr. 25, 2017	Apr. 26, 2016	Apr. 14, 2016	May 28, 2013	Jan. 18, 2013	Jun. 25, 2010	Oct. 29, 2007	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Feb. 18, 2016	Dec. 31, 2014	Dec. 31, 2013	Dec. 19, 2012	Jun. 24, 2010	May 22, 2007
Net Cash Provided by (Used in) Operating Activities, Total								€ (3,059)	€ 1,209	€ 1,213
Net Cash Provided by (Used in) Financing Activities, Total								2,871	7,604	2,112
Product Warranty Expense								316	319	354
Research Tax Credit								504	511	448
Advertising Expense								€ 672	744	€ 461
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross								260,000		0
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options								€ 427
Employee Benefits and Share-based Compensation								€ 382	€ 360	€ 66
The 2007 Plan [Member]
Common Stock, Shares Subscribed but Unissued																600,000
The 2010 Plan [Member]
Common Stock, Shares Subscribed but Unissued															229,100
The 2012 Plan [Member]
Common Stock, Shares Subscribed but Unissued														500,000
The 2016 Plan [Member]
Common Stock, Shares Subscribed but Unissued											1,000,000
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross								260,000	575,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition								4 years 116 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Ending Balance								1,207,600	1,427,438	917,188		1,095,850
Employee Stock Option [Member] \| The 2007 Plan [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						95,912	504,088
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Ending Balance								50,000
Employee Stock Option [Member] \| The 2007 Plan [Member] \| June 25, 2010 Award [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross						95,912
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Outstanding Options, Weighted Average Exercise Price, Ending Balance						€ 1.88
Equity Restrictions, Term of Holding Before Sale of Stock						4 years
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period						10 years
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options						€ 143
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition						4 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Ending Balance								50,000
Employee Stock Option [Member] \| The 2010 Plan [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, Shares Authorized under Stock Option Plans, Exercise Price Range, Outstanding Options, Weighted Average Exercise Price, Ending Balance						€ 2.38
Equity Restrictions, Term of Holding Before Sale of Stock						4 years
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period						10 years
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options															€ 328
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition						4 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Ending Balance								120,100
Employee Stock Option [Member] \| The 2012 Plan [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, Shares Authorized under Stock Option Plans, Exercise Price Range, Outstanding Options, Weighted Average Exercise Price, Ending Balance					€ 1.91
Equity Restrictions, Term of Holding Before Sale of Stock					4 years
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period					10 years
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options													€ 660
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition					4 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Ending Balance								297,500
Employee Benefits and Share-based Compensation								€ 2	€ 29	€ 66
Employee Stock Option [Member] \| The 2016 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized											1,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	260,000	575,000
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Outstanding Options, Weighted Average Exercise Price, Ending Balance	€ 2.39	€ 3.22
Equity Restrictions, Term of Holding Before Sale of Stock	4 years	4 years
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	10 years	10 years
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options								€ 335	€ 960
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition								4 years	4 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Ending Balance								740,000
Employee Benefits and Share-based Compensation								€ 282	€ 331
American Depository Shares (ADS) [Member] \| Private Placement [Member]
Stock Issued During Period, Shares, New Issues			3,283,284	3,000,000
Patents [Member]
Finite-Lived Intangible Asset, Useful Life								5 years
SAP Licenses [Member]
Finite-Lived Intangible Asset, Useful Life								10 years
Other Licenses [Member]
Finite-Lived Intangible Asset, Useful Life								5 years
Trademarks and Trade Names [Member]
Finite-Lived Intangible Asset, Useful Life								7 years
Maximum [Member]
Standard Product Warranty Period								2 years
Maximum [Member] \| Employee Stock Option [Member] \| The 2007 Plan [Member] \| June 25, 2010 Award [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period						4 years
Maximum [Member] \| Employee Stock Option [Member] \| The 2010 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period						4 years
Maximum [Member] \| Employee Stock Option [Member] \| The 2012 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period					4 years
Maximum [Member] \| Employee Stock Option [Member] \| The 2016 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	4 years	4 years
Minimum [Member]
Standard Product Warranty Period								1 year
Minimum [Member] \| Employee Stock Option [Member] \| The 2007 Plan [Member] \| June 25, 2010 Award [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period						1 year
Minimum [Member] \| Employee Stock Option [Member] \| The 2010 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period						1 year
Minimum [Member] \| Employee Stock Option [Member] \| The 2012 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period					1 year
Minimum [Member] \| Employee Stock Option [Member] \| The 2016 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	1 year	1 year
Leasehold Improvements [Member] \| Maximum [Member]
Property, Plant and Equipment, Useful Life								10 years
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, Fixtures, Fittings, and Other [Member] \| Maximum [Member]
Property, Plant and Equipment, Useful Life								10 years
Furniture, Fixtures, Fittings, and Other [Member] \| Minimum [Member]
Property, Plant and Equipment, Useful Life								2 years
Reclassification of Conditional Advance Cash Flows from Operating Activities to Financing Activities [Member]
Net Cash Provided by (Used in) Operating Activities, Total									90	(125)
Net Cash Provided by (Used in) Financing Activities, Total									€ (90)	€ 125

Note 1 - Summary of Significant Accounting Policies - Fair Value Assumptions (Details) - € / shares

12 Months Ended

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

Weighted-average expected life (years) (Year)

^[1]

6 years 91 days

Expected volatility rates(2)

^[2]

57.40%

^[1]

60.60%

^[1]

Expected dividend yield

^[1]

0.00%

Risk-free interest rate

^[1]

0.02%

0.01%

Weighted-average exercise price (€) (in EUR per share)

^[1]

€ 2.39

€ 3.22

Weighted-average fair value of options granted during the year (€) (in EUR per share)

€ 1.67

^[1]

[1]	The Company did not make any grants during the year ended December 31, 2015.
[2]	Historical volatility calculated over 10 years.

Note 2 - Cash Equivalents and Short Term Investments (Details Textual) - EUR (€) € in Thousands	Dec. 31, 2017	Dec. 31, 2016
Short-term Investments, Total	€ 0

Note 2 - Cash Equivalents and Short Term Investments - Schedule of Cash Equivalents and Short Term Investments (Details) - EUR (€) € in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Total cash and cash equivalents	€ 20,004	€ 21,989	€ 13,578	€ 11,142
Short-term Investments, Total	0
Total cash and cash equivalents, and short term investments	€ 20,004	€ 21,989

Note 3 - Trade Accounts and Notes Receivable, Net (Details Textual) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Provision for Doubtful Accounts	€ 107	€ 18	€ 17

Note 3 - Trade Accounts and Notes Receivable, Net - Schedule of Accounts, Notes, Loans and Financing Receivable (Details) - EUR (€) € in Thousands	Dec. 31, 2017	Dec. 31, 2016
Trade accounts receivable	€ 12,202	€ 10,286
Notes receivable	181	116
Less: allowance for doubtful accounts	(1,029)	(960)
Total	11,354	9,442
Less current portion	(11,277)	(9,143)
Net Trade accounts and notes receivable, non-current	€ 77	€ 299

Note 3 - Trade Accounts and Notes Receivable, Net - Schedule of Long Term Payments Receivable (Details) - EUR (€) € in Thousands	Dec. 31, 2017	Dec. 31, 2016
Total minimum payments	€ 77	€ 299
Sales Type Leases [Member]
2018	217
2019	45
2020	21
2021	10
2022
Total minimum payments	€ 293

Note 4 - Other Receivables - Schedule of Other Receivables (Details) - EUR (€) € in Thousands	Dec. 31, 2017	Dec. 31, 2016
Research and development tax credit receivable from the French State	€ 560	€ 476
Value-added taxes receivable	216	209
Other receivables from Government and public authorities	238	138
Others	52	60
Total	€ 1,066	€ 884

Note 5 - Inventories (Details Textual) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Inventory Write-down	€ 41	€ 55	€ 8

Note 5 - Inventories - Schedule of Inventories (Details) - EUR (€) € in Thousands	Dec. 31, 2017	Dec. 31, 2016
Components, spare parts	€ 3,909	€ 4,683
Work-in-progress	729	809
Finished goods – own manufactured products	1,167	2,214
Finished goods – distribution products	1,656	1,128
Total gross inventories	7,461	8,834
Less: allowance for slow-moving inventory and net realizable value	(722)	(804)
Total	€ 6,739	€ 8,030

Note 6 - Other Assets - Schedule of Other Assets (Details) - EUR (€) € in Thousands	Dec. 31, 2017	Dec. 31, 2016
Prepaid expenses, current portion	€ 489	€ 457
Total	€ 489	€ 457

Note 7 - Property and Equipment, Net (Details Textual) - EUR (€)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Depreciation, Depletion and Amortization, Nonproduction, Total	€ 1,153,000	€ 843,000	€ 683,000
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment, Ending Balance	7,672,000	7,732,000
Assets Held under Capital Leases [Member]
Depreciation, Depletion and Amortization, Nonproduction, Total	218,000	164,000	207,000
Capital Leased Assets, Gross, Total	2,081,000	2,220,000
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment, Ending Balance	2,018,000	2,129,000
Vehicles, Office and IT Equipment Held Under Capital Leases [Member]
Capital Leased Assets, Gross, Total	981,000	743,000
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment, Ending Balance	528,000	462,000
Equipment Leased to Other Party [Member]
Depreciation, Depletion and Amortization, Nonproduction, Total	24,000	2,000	€ 0
Capital Leased Assets, Gross, Total	474,000	138,000
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment, Ending Balance	€ 27,000	€ 2,000

Note 7 - Property and Equipment, Net - Schedule of Property, Plant and Equipment (Details) - EUR (€) € in Thousands	Dec. 31, 2017	Dec. 31, 2016
Property and equipment, gross	€ 11,354	€ 10,502
Less: accumulated depreciation and amortization	(7,672)	(7,732)
Total	3,682	2,770
Equipment [Member]
Property and equipment, gross	7,588	7,002
Furniture and Fixtures [Member]
Property and equipment, gross	€ 3,766	€ 3,500

Note 8 - Goodwill and Intangible Assets (Details Textual) € in Thousands	12 Months Ended
	Dec. 31, 2017 EUR (€)	Dec. 31, 2016 EUR (€)	Dec. 31, 2015 EUR (€)
Goodwill, Ending Balance	€ 2,412	€ 2,412	€ 2,412
Number of Reporting Units	2
Amortization of Intangible Assets, Total	€ 74	€ 42	€ 6
Urology Devices and Services (UDS) [Member]
Goodwill, Ending Balance	€ 1,767
Urology Devices and Services (UDS) [Member] \| Measurement Input, Discount Rate [Member]
Goodwill, Measurement Input	10
High Intensity Focused Ultrasound (HIFU) [Member]
Goodwill, Ending Balance	€ 645
High Intensity Focused Ultrasound (HIFU) [Member] \| Measurement Input, Discount Rate [Member]
Goodwill, Measurement Input	15

Note 8 - Goodwill and Intangible Assets - Schedule of Finite-lived Intangible Assets (Details) - EUR (€) € in Thousands	Dec. 31, 2017	Dec. 31, 2016
Finite-lived, intangible assets, gross	€ 2,118	€ 1,818
Finite-lived, intangible assets, accumulated amortization	(1,591)	(1,669)
Total	527	149
Licensing Agreements [Member]
Finite-lived, intangible assets, gross	993	613
Finite-lived, intangible assets, accumulated amortization	(477)	(475)
Trademarks and Trade Names [Member]
Finite-lived, intangible assets, gross	393	430
Finite-lived, intangible assets, accumulated amortization	(383)	(419)
Patents [Member]
Finite-lived, intangible assets, gross	412	412
Finite-lived, intangible assets, accumulated amortization	(411)	(412)
Organization Costs [Member]
Finite-lived, intangible assets, gross	320	363
Finite-lived, intangible assets, accumulated amortization	€ (320)	€ (363)

Note 8 - Goodwill and Intangible Assets - Schedule of Finite-lived Intangible Assets, Future Amortization Expense (Details) € in Thousands	Dec. 31, 2017 EUR (€)
2018	€ 79
2019	69
2020	49
2021	48
2022	47
Total	€ 292

Note 9 - Trade Accounts and Notes Payable - Schedule of Trade Accounts and Notes Payable (Details) - EUR (€) € in Thousands	Dec. 31, 2017	Dec. 31, 2016
Trade accounts payable	€ 6,220	€ 5,562
Notes payable	90	398
Total	€ 6,310	€ 5,960

Note 10 - Deferred Revenues - Schedule of Deferred Revenue (Details) - EUR (€) € in Thousands	Dec. 31, 2017	Dec. 31, 2016
Deferred revenues on maintenance contracts	€ 2,173	€ 1,487
Deferred revenue on RPP	405	350
Deferred revenue on sale of devices	218	173
Deferred research and development grants	61	201
Total	2,857	2,211
Less long term portion	(562)	(333)
Deferred revenues, current portion	€ 2,295	€ 1,878

Note 11 - Other Accrued Liabilities (Details Textual)	Dec. 31, 2017
Conditional Advances, Interest Rate, Percentage	1.44%

Note 11 - Other Accrued Liabilities - Schedule of Other Accrued Liabilities (Details) - EUR (€) € in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Retirement indemnities	€ 2,076	€ 2,004
Provision for warranty costs	449	548	€ 576
Accruals for payroll and associated taxes	611	1,311
Conditional government advances	1,039	267
Value added tax payable	125	182
Advances received from customers	108	115
Provision for Asset Retirement Obligation (Japan)	100	80
Provision for employee termination indemnities (Italy)	349	320
Others	360	307
Total	5,217	5,134
Less non-current portion	(3,681)	(2,818)
Other accrued liabilities	€ 1,536	€ 2,316

Note 11 - Other Accrued Liabilities - Conditional Advances (Details) - EUR (€) € in Thousands	Dec. 31, 2017	Dec. 31, 2016
2018
2019
2020
2021
2022 and thereafter	1,039
Total	€ 1,039	€ 267

Note 11 - Other Accrued Liabilities - Schedule of Changes in Warranty Costs Provision (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Beginning of year	€ 548	€ 576
Amount used during the year	(415)	(347)
New warranty expenses	316	319
End of year	449	548
Less current portion	(265)	(346)
Long term portion	€ 184	€ 201

Note 12 - Lease Obligations (Details Textual) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Interest Expense, Lessee, Assets under Capital Lease	€ 13	€ 18	€ 24
Operating Leases, Rent Expense, Net, Total	€ 904	€ 841	€ 772
FRANCE
Lessee, Operating Lease, Term of Contract	10 years
Medical Devices [Member]
Capital Lease Obligations, Total	€ 58
Vehicles and Other IT Equipment [Member]
Capital Lease Obligations, Total	€ 726

Note 12 - Lease Obligations - Schedule of Future Minimum Lease Payments for Capital Leases (Details) - EUR (€) € in Thousands	Dec. 31, 2017	Dec. 31, 2016
2018	€ 269
2019	215
2020	177
2021	105
2022 and thereafter	47
Total minimum lease payments	813
Less: amount representing interest	(30)
Present value of minimum lease payments	783
Less: current portion	(255)	€ (222)
Capital lease obligations, non-current	€ 528	€ 313

Note 12 - Lease Obligations - Schedule of Future Minimum Rental Payments for Operating Leases (Details) € in Thousands	Dec. 31, 2017 EUR (€)
FRANCE
2018	€ 321
2019	321
2020	321
2021	321
2022 and thereafter	1,115
Total	2,399
JAPAN
2018	33
2019
2020
2021
2022 and thereafter
Total	33
UNITED STATES
2018	47
2019	48
2020	50
2021	4
2022 and thereafter
Total	€ 149

Note 13 - Short-term Borrowings (Details Textual) - EUR (€) € in Thousands	Dec. 31, 2017	Dec. 31, 2016
Short-term Debt, Total	€ 2,718	€ 1,629
Factored Accounts Receivables [Member]
Short-term Debt, Total	€ 2,718	€ 1,629

Note 14 - Long Term Debt and Financial Instruments Carried at Fair Value (Details Textual) $ / shares in Units, € in Thousands, $ in Thousands	Apr. 14, 2016 USD ($) $ / shares shares	Apr. 14, 2016 EUR (€) shares	May 28, 2013 USD ($) $ / shares shares	May 28, 2013 EUR (€) shares	Dec. 31, 2017 EUR (€)	Mar. 28, 2012 shares
American Depository Shares (ADS) [Member] \| Private Placement [Member]
Stock Issued During Period, Shares, New Issues	3,283,284	3,283,284	3,000,000	3,000,000
Shares Issued, Price Per Share \| $ / shares	$ 3.50		$ 4
Proceeds from Issuance of Private Placement	$ 11,500	€ 10,200	$ 12,000	€ 9,270
American Depository Shares (ADS) [Member] \| Private Placement [Member] \| Additional Paid-in Capital [Member]
Proceeds from Issuance of Private Placement	7,913	7,006	8,183	6,320
American Depository Shares (ADS) [Member] \| Private Placement [Member] \| Investor and Placement Agent Warrants Payable [Member]
Proceeds from Issuance of Private Placement	$ 3,578	€ 3,168	$ 3,817	€ 2,950
May 2013 Investor Warrants [Member] \| American Depository Shares (ADS) [Member] \| Private Placement [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights			1,500,000
Class of Warrant or Right, Exercise Price of Warrants or Rights \| $ / shares			$ 4.25
May 2013 Placement Agent Warrants [Member] \| American Depository Shares (ADS) [Member] \| Private Placement [Member] \| H.C. Wainwright & Co., LLC [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights \| $ / shares			$ 5
April 2016 Investor Warrants [Member] \| American Depository Shares (ADS) [Member] \| Private Placement [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights \| $ / shares	$ 4.50
Maximum [Member] \| March 2012 Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights						1,575,000
Maximum [Member] \| March 2012 Investor Warrants [member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights						1,406,250
Maximum [Member] \| March 2012 Placement Agent Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights						168,750
Maximum [Member] \| April 2016 Investor Warrants [Member] \| American Depository Shares (ADS) [Member] \| Private Placement [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	3,283,284
Loans Payable [Member] \| GERMANY \| High Intensity Focused Ultrasound (HIFU) Equipment [Member]
Debt Instrument, Collateral Amount \| €					€ 450
Loans Payable [Member] \| GERMANY \| Urology Devices and Services (UDS) Equipment [Member]
Debt Instrument, Collateral Amount \| €					136
Loans Payable [Member] \| ITALY
Debt Instrument, Face Amount \| €					€ 242
Debt Instrument, Interest Rate, Stated Percentage					4.50%

Note 14 - Long Term Debt and Financial Instruments Carried at Fair Value - Schedule of Long Term Debt (Details) - EUR (€) € in Thousands	Dec. 31, 2017	Dec. 31, 2016
Long term debt	€ 1,217	€ 600
Less current portion	(383)	(215)
Total long-term portion	834	384
FRANCE
Long term debt	700
JAPAN
Long term debt	40	119
GERMANY
Long term debt	399	353
ITALY
Long term debt	€ 78	€ 128

Note 14 - Long Term Debt and Financial Instruments Carried at Fair Value - Long-term Debt (Details)	12 Months Ended
	Dec. 31, 2017 EUR (€)	Dec. 31, 2017 JPY (¥)
JAPAN \| EDAP Technomed Co Ltd. [Member] \| Loan One [Member]
Debt Instrument, Face Amount \| ¥		¥ 55,000,000
Maturation	Jun. 30, 2018
Debt Instrument, Interest Rate, Stated Percentage	1.80%	1.80%
Frequency of principal payments	Monthly instalment
Frequency of principal payments	Monthly instalment
JAPAN \| EDAP Technomed Co Ltd. [Member] \| Loan Two [Member]
Debt Instrument, Face Amount \| ¥		¥ 10,000,000
Maturation	Jun. 30, 2018
Debt Instrument, Interest Rate, Stated Percentage	2.10%	2.10%
Frequency of principal payments	Monthly instalment
Frequency of principal payments	Monthly instalment
GERMANY \| EDAP TMS GMBH [Member] \| High Intensity Focused Ultrasound (HIFU) Equipment [Member]
Debt Instrument, Face Amount	€ 450,000
Maturation	Nov. 30, 2020
Debt Instrument, Interest Rate, Stated Percentage	2.49%	2.49%
Frequency of principal payments	Monthly instalment
Frequency of principal payments	Monthly instalment
GERMANY \| EDAP TMS GMBH [Member] \| Urology Devices and Services (UDS) Equipment [Member]
Debt Instrument, Face Amount	€ 136,500
Maturation	Dec. 31, 2022
Debt Instrument, Interest Rate, Stated Percentage	2.25%	2.25%
Frequency of principal payments	Monthly instalment
Frequency of principal payments	Monthly instalment
FRANCE \| EDAP TMS France [Member] \| Loan One [Member]
Debt Instrument, Face Amount	€ 700,000
Maturation	Oct. 16, 2021
Debt Instrument, Interest Rate, Stated Percentage	0.40%	0.40%
Frequency of principal payments	Quarterly instalment
Frequency of principal payments	Quarterly instalment

Note 14 - Long Term Debt and Financial Instruments Carried at Fair Value - Schedule of Financial Instruments Carried at Fair Value (Details) - EUR (€) € in Thousands	Dec. 31, 2017	Dec. 31, 2016
Less current portion	€ (840)	€ (640)
Total long-term portion		3,281
Investor Warrants [Member]
Warrants	840	3,921
Warrant [Member]
Warrants	840	3,921
Less current portion	(840)	(640)
Total long-term portion		€ 3,281

Note 14 - Long Term Debt and Financial Instruments Carried at Fair Value - Valuation Model of Warrants (Details) $ / shares in Units, € in Thousands, $ in Thousands	Dec. 31, 2017 USD ($) $ / shares	Dec. 31, 2017 EUR (€)	Dec. 31, 2016 USD ($) $ / shares	Dec. 31, 2016 EUR (€)	Apr. 14, 2016 USD ($) $ / shares	Apr. 14, 2016 EUR (€)	May 28, 2013 USD ($) $ / shares	May 28, 2013 EUR (€)	Mar. 28, 2012 USD ($) $ / shares	Mar. 28, 2012 EUR (€)
March 2012 Investor Warrants [member]
Unit fair value (in dollars per share)			$ 0.69						$ 1.55
Total fair value (in thousands)			$ 675	€ 640					$ 2,173	€ 1,629
March 2012 Investor Warrants [member] \| Measurement Input, Share Price [Member]
Warrants, measurement input			3.28	3.28					1.95	1.95
March 2012 Investor Warrants [member] \| Measurement Input, Exercise Price [Member]
Warrants, measurement input			2.75	2.75					2.75	2.75
March 2012 Investor Warrants [member] \| Measurement Input, Risk Free Interest Rate [Member]
Warrants, measurement input			0	0					1.05	1.05
March 2012 Investor Warrants [member] \| Measurement Input, Price Volatility [Member]
Warrants, measurement input			60.2	60.2					120	120
March 2012 Investor Warrants [member] \| Measurement Input, Expected Dividend Rate [Member]
Warrants, measurement input			0	0					0	0
May 2013 Investor Warrants [Member]
Unit fair value (in dollars per share)	$ 0.26		$ 79				$ 2.35
Total fair value (in thousands)	$ 392	€ 328	$ 1,179	€ 1,119			$ 3,525	€ 2,725
May 2013 Investor Warrants [Member] \| Measurement Input, Share Price [Member]
Warrants, measurement input	2.87	2.87	3.28	3.28			3.96	3.96
May 2013 Investor Warrants [Member] \| Measurement Input, Exercise Price [Member]
Warrants, measurement input	4.25	4.25	4.25	4.25			4.25	4.25
May 2013 Investor Warrants [Member] \| Measurement Input, Risk Free Interest Rate [Member]
Warrants, measurement input	0	0	0	0			0.0107	0.0107
May 2013 Investor Warrants [Member] \| Measurement Input, Price Volatility [Member]
Warrants, measurement input	0.574	0.574	0.602	0.602			0.71	0.71
May 2013 Investor Warrants [Member] \| Measurement Input, Expected Dividend Rate [Member]
Warrants, measurement input	0	0	0	0			0	0
April 2016 Investor Warrants [Member]
Unit fair value (in dollars per share)	$ 0.19		$ 0.69		$ 1.09
Total fair value (in thousands)	$ 614	€ 513	$ 2,279	€ 2,162	$ 3,579	€ 3,168
April 2016 Investor Warrants [Member] \| Measurement Input, Share Price [Member]
Warrants, measurement input	2.87	2.87	3.28	3.28	3.64	3.64
April 2016 Investor Warrants [Member] \| Measurement Input, Exercise Price [Member]
Warrants, measurement input	4.5	4.5	4.5	4.5	4.5	4.5
April 2016 Investor Warrants [Member] \| Measurement Input, Risk Free Interest Rate [Member]
Warrants, measurement input	0	0	0	0	0	0
April 2016 Investor Warrants [Member] \| Measurement Input, Price Volatility [Member]
Warrants, measurement input	0.574	0.574	0.602	0.602	0.602	0.602
April 2016 Investor Warrants [Member] \| Measurement Input, Expected Dividend Rate [Member]
Warrants, measurement input	0	0	0	0	0	0

Note 14 - Long Term Debt and Financial Instruments Carried at Fair Value - Valuation Model of Warrants (Details) (Parentheticals)				12 Months Ended
	Apr. 14, 2016	May 28, 2013	Mar. 28, 2012	Dec. 31, 2017	Dec. 31, 2016
March 2012 Investor Warrants [member]
Risk free interest rate, period (Year)			5 years	5 years	5 years
May 2013 Investor Warrants [Member]
Risk free interest rate, period (Year)		5 years 182 days		5 years 182 days	5 years 182 days
April 2016 Investor Warrants [Member]
Risk free interest rate, period (Year)	2 years 182 days			2 years 182 days	2 years 182 days

Note 14 - Long Term Debt and Financial Instruments Carried at Fair Value - Schedule Of Long-term Debt and Financial Instruments Maturities (Details) € in Thousands	Dec. 31, 2017 EUR (€)
2018	€ 1,223
2019	318
2020	285
2021	203
2022	29
Total	€ 2,058

Note 15 - Other Long-term Liabilities (Details Textual) - EUR (€) € in Thousands	Dec. 31, 2017	Dec. 31, 2016
Defined Benefit Retirement Indemnity Plans, France [Member]
Defined Benefit Plan, Accumulated Benefit Obligation	€ 627	€ 597
Defined Benefit Plan, Expected Amortization, Next Fiscal Year, Total	4
Defined Benefit Retirement Indemnity Plans, Japan [Member]
Defined Benefit Plan, Accumulated Benefit Obligation	872	€ 944
Defined Benefit Plan, Expected Amortization, Next Fiscal Year, Total	€ 25

Note 15 - Other Long-term Liabilities - Other Long-term Liabilities (Details) - EUR (€) € in Thousands	Dec. 31, 2017	Dec. 31, 2016
Provision for retirement indemnities (Japan & France), less current portion	€ 2,008	€ 1,980
Provision for employee termination indemnities (Italy) less current portion	349	320
Long term portion	184	201
Provision for Asset Retirement Obligation (Japan) less current portion	101	80
Conditional government advances, less current portion	1,039	237
Total	€ 3,681	€ 2,818

Note 15 - Other Long-term Liabilities - Assumptions (Details)	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Defined Benefit Retirement Indemnity Plans, France [Member]
Discount rate	1.60%	1.60%	2.20%
Salary increase	2.50%	2.50%	2.50%
Retirement age	65	65	65
Average retirement remaining service period	24	24	24
Defined Benefit Retirement Indemnity Plans, Japan [Member]
Discount rate	0.50%	0.60%	1.00%
Salary increase	2.50%	2.50%	2.00%
Retirement age	60	60	60
Average retirement remaining service period	14	14	16

Note 15 - Other Long-term Liabilities - Provision Presentation According to ASC 715 (Details) - EUR (€) € in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Defined Benefit Retirement Indemnity Plans, France [Member]
Non-current liabilities	€ 867	€ 840
Current liabilities	27	2
Accumulated other comprehensive income (loss)	(165)	(169)
Total	729	673	€ 612
Defined Benefit Retirement Indemnity Plans, Japan [Member]
Non-current liabilities	1,141	1,138
Current liabilities	40	24
Accumulated other comprehensive income (loss)	(412)	(465)
Total	€ 769	€ 697	€ 592

Note 15 - Other Long-term Liabilities - Reconciliation of Pension Cost Components (Details) - EUR (€)
€ in Thousands

12 Months Ended

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

Defined Benefit Retirement Indemnity Plans, France [Member]

Benefit obligations at beginning of year

€ 842

^[1]

€ 694

^[1]

€ 665

Service cost

Interest cost

Actuarial (gain) / loss

(30)

Amortization of net prior service cost

Benefits paid

(27)

Benefit obligations at end of year (1)

^[1]

895

842

694

Unrecognized actuarial (gain) loss (2)

^[2]

144

147

Unrecognized prior service cost (2)

^[2]

Accrued pension cost

729

673

612

Defined Benefit Retirement Indemnity Plans, Japan [Member]

Benefit obligations at beginning of year

1,162

^[3]

906

^[3]

742

Service cost

118

Interest cost

Actuarial (gain) / loss

(12)

147

Benefits paid

(17)

(38)

Benefit obligations at end of year (1)

^[3]

1,182

1,162

906

Unrecognized actuarial (gain) loss (2)

^[4]

412

464

314

Unrecognized prior service cost (2)

^[4]

Accrued pension cost

769

697

592

Amortization of net loss

Exchange rate impact

€ (99)

€ 40

€ 84

[1]	The accumulated benefit obligation was 627 thousand Euros and 597 thousand Euros at December 31, 2017 and 2016 respectively.
[2]	The amount in accumulated other comprehensive income (loss) to be recognised as components of net periodic benefit costs in 2018 is 4 thousand Euros.
[3]	The accumulated benefit obligation was 872 thousand Euros and 944 thousand Euros at December 31, 2017 and 2016, respectively.
[4]	The amount in accumulated other comprehensive income (loss) to be recognised as components of net periodic benefit costs in 2018 is 25 thousand Euros.

Note 15 - Other Long-term Liabilities - Expected Benefit Payments (Details) € in Thousands	Dec. 31, 2017 EUR (€)
Defined Benefit Retirement Indemnity Plans, France [Member]
2018	€ 28
2019	10
2020
2021	86
2022
2023-2027	277
Defined Benefit Retirement Indemnity Plans, Japan [Member]
2018	40
2019	51
2020	6
2021	51
2022	70
2023-2027	€ 721

Note 16 - Shareholders' Equity (Details Textual) € / shares in Units, € in Thousands								2 Months Ended	5 Months Ended	12 Months Ended
	Apr. 25, 2017 shares	Apr. 26, 2016 shares	Apr. 14, 2016 EUR (€) shares	May 28, 2013 $ / shares shares	Jan. 18, 2013 shares	Jun. 25, 2010 shares	Oct. 29, 2007 shares	Jul. 31, 2001 EUR (€) shares	Dec. 31, 1998 EUR (€) shares	Dec. 31, 2017 EUR (€) shares	Dec. 31, 2016 EUR (€) € / shares shares	Dec. 31, 2015 EUR (€) shares	Dec. 31, 2017 $ / shares	Dec. 31, 2017 EUR (€) € / shares shares	Apr. 14, 2016 $ / shares	Feb. 18, 2016 shares	Dec. 31, 2014 shares	Dec. 31, 2013 EUR (€)	Dec. 19, 2012 shares	Jun. 24, 2010 EUR (€) shares	May 22, 2007 shares
Common Stock, Shares, Issued, Total											29,098,144			29,368,394
Proceeds from Issuance of Common Stock \| €										€ 548	€ 6,200	€ 1,091
Common Stock, Par or Stated Value Per Share \| € / shares											€ 0.13			€ 0.13
Common Stock, Shares, Outstanding, Ending Balance											28,727,616			28,997,866
Retained Earnings Statutory Accumulated Deficit \| €														€ 14,523
Treasury Stock, Shares, Ending Balance											370,528			370,528
Treasury Stock, Shares, Acquired								180,290	190,238
Treasury Stock, Value, Acquired, Par Value Method \| €								€ 493	€ 649
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross										260,000		0
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options \| €														€ 427
The 2007 Plan [Member]
Common Stock, Shares Subscribed but Unissued																					600,000
The 2010 Plan [Member]
Common Stock, Shares Subscribed but Unissued																				229,100
The 2012 Plan [Member]
Common Stock, Shares Subscribed but Unissued																			500,000
The 2016 Plan [Member]
Common Stock, Shares Subscribed but Unissued																1,000,000
Treasury Stock, Held for Purchase for Option Holder Exercises [Member]
Treasury Stock, Shares, Ending Balance														120,100
Treasury Stock, Reissuance Price Per Share \| € / shares														€ 2.38
American Depository Shares (ADS) [Member] \| Private Placement [Member]
Stock Issued During Period, Shares, New Issues			3,283,284	3,000,000
Proceeds from Issuance of Common Stock \| €			€ 6,063
Payments of Stock Issuance Costs \| €			€ 943
Shares Issued, Price Per Share \| $ / shares				$ 4											$ 3.50
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross										260,000	575,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Ending Balance											1,427,438	917,188		1,207,600			1,095,850
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition										4 years 116 days
Employee Stock Option [Member] \| The 2007 Plan [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						95,912	504,088
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Ending Balance														50,000
Employee Stock Option [Member] \| The 2010 Plan [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 Arrangement by Share-based Payment Award, Options, Outstanding, Number, Ending Balance														120,100
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options \| €																				€ 328
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition						4 years
Employee Stock Option [Member] \| The 2012 Plan [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 Arrangement by Share-based Payment Award, Options, Outstanding, Number, Ending Balance														297,500
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options \| €																		€ 660
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition					4 years
Employee Stock Option [Member] \| The 2016 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized																1,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	260,000	575,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Ending Balance														740,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options \| €											€ 960			€ 335
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition										4 years	4 years
Employee Stock Option [Member] \| The 2016 Plan [Member] \| April 26, 2016 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Ending Balance														525,000
Employee Stock Option [Member] \| The 2016 Plan [Member] \| April 25, 2017 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Ending Balance														215,000
The 2007 Plan [Member]
Common Stock, Shares Subscribed but Unissued																					600,000
Options to Purchase Treasury Shares or To Subscribe New Shares [Member]
Shares Issued, Price Per Share \| $ / shares													$ 2.87

Note 16 - Shareholders' Equity - Disclosure of Share-based Compensation Arrangements by Share-based Payment Award (Details) - € / shares

12 Months Ended

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

Non-vested options granted (in shares)

260,000

Granted - Weighted average exercise price (in EUR per share)

^[1]

€ 2.39

€ 3.22

Employee Stock Option [Member]

Outstanding - number (in shares)

1,427,438

917,188

1,095,850

Outstanding - Weighted average exercise price (in EUR per share)

€ 2.94

€ 2.79

€ 2.76

Non-vested options granted (in shares)

260,000

575,000

Granted - Weighted average exercise price (in EUR per share)

€ 2.39

€ 3.22

Exercised - number (in shares)

(60,000)

(72,412)

Exercised - Weighted average exercise price (in EUR per share)

€ 1.91

€ 2.13

Forfeited - number (in shares)

(134,750)

(64,750)

(106,250)

Forfeited - Weighted average exercise price (in EUR per share)

€ 3.09

€ 3.30

€ 2.88

Expired - number (in shares)

(285,088)

Expired - Weighted average exercise price (in EUR per share)

€ 3.99

Outstanding - number (in shares)

1,207,600

1,427,438

917,188

Outstanding - Weighted average exercise price (in EUR per share)

€ 2.61

€ 2.94

€ 2.79

Exercisable - number (in shares)

598,850

774,938

724,688

Exercisable on December 31, (in EUR per share)

€ 2.29

€ 2.87

€ 3.03

Shares purchase options available for grant - number (in shares)

250,428

243,428

232,428

[1]	The Company did not make any grants during the year ended December 31, 2015.

Note 16 - Shareholders' Equity - Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range (Details) - Options to Purchase Treasury Shares or To Subscribe New Shares [Member]
€ / shares in Units, € in Thousands

12 Months Ended

Dec. 31, 2017

EUR (€)

€ / shares

Outstanding options - Number (in shares) | shares

1,207,600

Outstanding options - Weighted average remaining contractual life (Year)

7 years 73 days

Outstanding options - Weighted average exercise price (in EUR per share)

€ 2.61

Outstanding options - Aggregate intrinsic value | €

€ 171,553

^[1]

Exercisable options - Number (in shares) | shares

598,850

^[2]

Exercisable options - Weighted average exercise price (in EUR per share)

€ 2.29

^[2]

Exercisable options - Aggregate intrinsic value | €

€ 170,907

^[2]

Exercise price, Lower range (in EUR per share)

€ 1.88

Exercise price, Upper range (in EUR per share)

€ 3.22

Range 1 [Member]

Outstanding options - Number (in shares) | shares

525,000

Outstanding options - Weighted average remaining contractual life (Year)

8 years 109 days

Outstanding options - Weighted average exercise price (in EUR per share)

€ 3.22

Outstanding options - Aggregate intrinsic value | €

^[1]

Exercisable options - Number (in shares) | shares

131,250

^[2]

Exercisable options - Weighted average exercise price (in EUR per share)

€ 322

^[2]

Exercisable options - Aggregate intrinsic value | €

^[2]

Range 2 [Member]

Outstanding options - Number (in shares) | shares

215,000

Outstanding options - Weighted average remaining contractual life (Year)

9 years 109 days

Outstanding options - Weighted average exercise price (in EUR per share)

€ 2.39

Outstanding options - Aggregate intrinsic value | €

€ 646

^[1]

Exercisable options - Number (in shares) | shares

^[2]

Exercisable options - Weighted average exercise price (in EUR per share)

^[2]

Exercisable options - Aggregate intrinsic value | €

^[2]

Range 3 [Member]

Outstanding options - Number (in shares) | shares

120,100

Outstanding options - Weighted average remaining contractual life (Year)

2 years 182 days

Outstanding options - Weighted average exercise price (in EUR per share)

€ 2.38

Outstanding options - Aggregate intrinsic value | €

€ 1,562

^[1]

Exercisable options - Number (in shares) | shares

120,100

^[2]

Exercisable options - Weighted average exercise price (in EUR per share)

€ 2.38

^[2]

Exercisable options - Aggregate intrinsic value | €

€ 1,562

^[2]

Range 4 [member]

Outstanding options - Number (in shares) | shares

297,500

Outstanding options - Weighted average remaining contractual life (Year)

5 years

Outstanding options - Weighted average exercise price (in EUR per share)

€ 1.91

Outstanding options - Aggregate intrinsic value | €

€ 143,694

^[1]

Exercisable options - Number (in shares) | shares

2,975,000

^[2]

Exercisable options - Weighted average exercise price (in EUR per share)

€ 1.91

^[2]

Exercisable options - Aggregate intrinsic value | €

€ 143,694

^[2]

Range 5 [Member]

Outstanding options - Number (in shares) | shares

50,000

Outstanding options - Weighted average remaining contractual life (Year)

2 years 182 days

Outstanding options - Weighted average exercise price (in EUR per share)

€ 1.88

Outstanding options - Aggregate intrinsic value | €

€ 25,650

^[1]

Exercisable options - Number (in shares) | shares

50,000

^[2]

Exercisable options - Weighted average exercise price (in EUR per share)

€ 1.88

^[2]

Exercisable options - Aggregate intrinsic value | €

€ 25,650

^[2]

[1]	The aggregate intrinsic value represents the total pre-tax intrinsic value, based on the Company's closing stock price of $2.87at December 31, 2017, which would have been received by the option holders had all in-the-money option holders exercised their options as of that date.
[2]	Fully vested options are all exercisable options

Note 16 - Shareholders' Equity - Non-vested Options Activity (Details) - € / shares

12 Months Ended

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

Non-vested options outstanding (in shares)

652,500

Non-vested options outstanding, weighted average grant-date fair value (in EUR per share)

€ 1.62

Non-vested options granted (in shares)

260,000

Non-vested options granted, weighted average grant-date fair value (in EUR per share)

€ 1.67

^[1]

Non-vested options vested (in shares)

(230,000)

Non-vested options vested, weighted average grant-date fair value (in EUR per share)

€ 1.53

Non-vested options forfeited (in shares)

(88,750)

Non-vested options forfeited, weighted average grant-date fair value (in EUR per share)

€ 1.67

Non-vested options outstanding (in shares)

593,750

652,500

Non-vested options outstanding, weighted average grant-date fair value (in EUR per share)

€ 1.67

€ 1.62

[1]	The Company did not make any grants during the year ended December 31, 2015.

Note 16 - Shareholders' Equity - Components of Accumulated Other Comprehensive Income (Loss) Net of Tax (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Balance	€ 24,451	€ 14,430
Balance	25,158	24,451
Accumulated Foreign Currency Adjustment Attributable to Parent [Member]
Balance	(3,315)	(3,171)
Other comprehensive income (loss) before reclassifications
Reclassified from accumulated other comprehensive loss
Net current-period other comprehensive income (loss) …..	288	(144)
Balance	(3,027)	(3,315)
Accumulated Defined Benefit Plans Adjustment Attributable to Parent [Member]
Balance	(634)	(396)
Other comprehensive income (loss) before reclassifications
Reclassified from accumulated other comprehensive loss
Net current-period other comprehensive income (loss) …..	57	(238)
Balance	(577)	(634)
AOCI Attributable to Parent [Member]
Balance	(3,949)	(3,567)
Other comprehensive income (loss) before reclassifications
Reclassified from accumulated other comprehensive loss
Net current-period other comprehensive income (loss) …..	345	(382)
Balance	€ (3,604)	€ (3,949)

Note 17 - Other Revenues - Other Revenues (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Revenues	€ 35,746	€ 35,611	€ 32,253
Licenses and Others [Member]
Revenues	60	32	35
Product and Service, Other [Member]
Revenues	€ 60	€ 32	€ 35

Note 18 - Costs of Sales - Schedule of Costs of Sales (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Direct costs of sales	€ (12,706)	€ (11,161)	€ (11,659)
Indirect costs of sales	(8,232)	(8,039)	(6,809)
Total costs of sales	€ (20,938)	€ (19,200)	€ (18,468)

Note 19 - Research and Development Expenses - Research and Development Expenses (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Gross research and development expenses	€ (4,539)	€ (4,577)	€ (3,308)
Research Tax Credit	504	511	448
Grants	154	198	170
Net Research and development expenses	€ (3,881)	€ (3,868)	€ (2,690)

Note 20 - Financial Income, Net - Schedule of Financial Income (Expense) (Details) - EUR (€)
€ in Thousands

12 Months Ended

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

Interest income

€ 18

€ 21

€ 18

Interest expense

(44)

(57)

(64)

Warrants exercised / forfeited

625

174

330

Changes in fair value of the warrants (1)

^[1]

2,044

3,811

(2,377)

Total

€ 2,643

€ 3,949

€ (2,094)

[1]	For more details on the fair value of Financial Instruments, please refer to Notes 14-2 and 24.

Note 21 - Income Taxes (Details Textual) € in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2018	Dec. 31, 2017 USD ($)	Dec. 31, 2017 EUR (€)	Dec. 31, 2016 EUR (€)	Dec. 31, 2015 EUR (€)
Deferred Tax Assets, Operating Loss Carryforwards, Foreign				€ 13,218
Deferred Tax Assets, Operating Loss Carryforwards, Not Subject to Expiration				€ 34,442
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent			33.30%	33.30%	33.30%	33.30%
U.S Subsidiary Taxable Net Income Subject to Lower Taxes with New Tax Law, Minimum \| $			$ 0.1
Effective Income Tax Rate Reconciliation, at French Corporate Income Tax Rate, Percent			33.33%	33.33%
Income Tax Expense (Benefit), Continuing Operations, Adjustment of Deferred Tax (Asset) Liability				€ (5,480)
Income Tax Examination, Penalties and Interest Expense, Total				0	€ 0	€ 0
Scenario, Forecast [Member]
Effective Income Tax Rate Reconciliation, at French Corporate Income Tax Rate, Percent	25.00%
Foreign Tax Authority [Member]
Operating Loss Carryforwards, Total				€ 55,338
Foreign Tax Authority [Member] \| Internal Revenue Service (IRS) [Member] \| Scenario, Forecast [Member]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent		21.00%
Foreign Tax Authority [Member] \| Minimum [Member] \| Internal Revenue Service (IRS) [Member]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent			15.00%	15.00%
Foreign Tax Authority [Member] \| Maximum [Member] \| Internal Revenue Service (IRS) [Member]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent			39.00%	39.00%
Foreign Tax Authority [Member] \| EDAP TMS S.A. [Member]
Operating Loss Carryforwards, Total				€ 33,329
Foreign Tax Authority [Member] \| EDAP Technomed Inc. [Member]
Operating Loss Carryforwards, Total				18,686
Foreign Tax Authority [Member] \| Edap Technomed Co Ltd Japan [Member]
Operating Loss Carryforwards, Total				2,210
Foreign Tax Authority [Member] \| EDAP Technomed Italia S.R.L. [Member]
Operating Loss Carryforwards, Total				€ 1,113

Note 21 - Income Taxes - Income (Loss) Before Income Taxes (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income (Loss) from Continuing Operations before Income Taxes	€ (293)	€ 4,444	€ (907)
FRANCE
Income (Loss) from Continuing Operations before Income Taxes, Domestic	1,003	4,936	(543)
UNITED STATES
Income (Loss) from Continuing Operations before Income Taxes, Foreign	(2,052)	(850)	(380)
UNKNOWN COUNTRY
Income (Loss) from Continuing Operations before Income Taxes, Foreign	€ 756	€ 358	€ 16

Note 21 - Income Taxes - Income Tax Benefit (Expense) (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Current income tax benefit (expense)	€ (534)	€ (572)	€ (767)
Deferred income tax (expense) benefit	146	(32)	7
Income tax (expense) credit	(388)	(602)	(759)
FRANCE
Current income tax benefit (expense)	(161)	(323)	(712)
Deferred income tax (expense) benefit	(15)	(2)	(4)
UNKNOWN COUNTRY
Current income tax benefit (expense)	(373)	(249)	(55)
Deferred income tax (expense) benefit	€ 161	€ (30)	€ 11

Note 21 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - EUR (€) € in Thousands	Dec. 31, 2017	Dec. 31, 2016
Net operating loss carry forwards	€ 13,218	€ 18,392
Elimination of intercompany profit in inventory	167	394
Elimination of intercompany profit in fixed assets	265	250
Provisions for retirement indemnities	566	275
Other items	216	153
Total deferred tax assets	14,434	19,465
Capital leases treated as operating leases for tax	(3)	(3)
Total deferred tax liabilities	(3)	(3)
Net deferred tax assets	14,431	19,462
Valuation allowance for deferred tax assets	(14,266)	(19,450)
Deferred tax assets (liabilities), net of allowance	€ 165	€ 12

Note 21 - Income Taxes - Effective Tax Rate Reconciliation (Details)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
French statutory rate	33.30%	33.30%	33.30%
Income of foreign subsidiaries taxed at different tax rates	21.80%	(2.40%)	3.90%
Effect of net operating loss carry-forwards and valuation allowances	(520.60%)	(2.60%)	52.40%
Non-taxable debt fair value variation	349.20%	(27.20%)	(83.90%)
Permanent differences	60.60%	(4.90%)	40.70%
Effect of cancellation of intra-group positions	49.10%		(78.30%)
French business tax included in income tax (CVAE)	(54.70%)	3.40%	(16.00%)
Other	(70.60%)	13.90%	(35.80%)
Effective tax rate	(131.90%)	13.50%	(83.70%)

Note 22 - Earnings (Loss) Per Share - Schedule of Earnings Per Share, Basic and Diluted (Details) - EUR (€) € / shares in Units, € in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income (loss) available to common shareholders	€ (681,345)	€ 3,842,201	€ (1,666,658)
Number of shares for the computation of basic EPS (in shares)	28,961,928	27,823,313	25,021,966
Basic EPS (in EUR per share)	€ (0.02)	€ 0.14	€ (0.07)
Effect of dilutive securities (in shares)	581,915	1,542,270	1,978,758
Number of shares for the computation of diluted EPS (in shares)	28,961,928	29,365,583	25,021,966
Diluted EPS income (loss) (in EUR per share)	€ (0.02)	€ 0.13	€ (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

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- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References

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+ Details

Note 23 - Commitments and Contingencies (Details Textual) - EUR (€) € in Thousands	1 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2015
Mark Eaton Lawsuit [Member]
Litigation Settlement, Expense	€ 206	€ 171

Note 24 - Fair Value of Financial Instruments - Schedule of Fair Value Measurement Inputs Level 1 (Details) - EUR (€) € in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Assets:
Cash and cash equivalents	€ 20,004	€ 21,989	€ 13,578	€ 11,142
Liabilities:
Short-term borrowings	2,718	1,629
Long-Term Debt	1,217	600
Fair Value, Inputs, Level 1 [Member]
Assets:
Cash and cash equivalents	20,004	21,989
Liabilities:
Short-term borrowings	2,718	1,629
Long-Term Debt	1,217	600
Fair Value, Inputs, Level 3 [Member]
Liabilities:
Investor Warrants	€ 840	€ 3,921

Note 24 - Fair Value of Financial Instruments - Schedule of Fair Value Measurement Inputs Level 3 (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Balance	€ 3,921	€ 4,377
Warrants granted		3,168
Warrants forfeited (see note 20)	(489)	(72)
Warrants exercises (see note 20)	(136)	(102)
FV adjustments (see note 20)	(2,044)	(3,811)
USD/EUR exchange impact	(412)	360
Balance	840	3,921
March 2012 Investor Warrants [member]
Balance	640	1,691
Warrants granted
Warrants forfeited (see note 20)	(489)
Warrants exercises (see note 20)	(136)	(5)
FV adjustments (see note 20)		(1,100)
USD/EUR exchange impact	(16)	53
Balance		640
March 2012 Placement Agent Warrants [Member]
Balance		99
Warrants granted
Warrants forfeited (see note 20)
Warrants exercises (see note 20)		(99)
FV adjustments (see note 20)
USD/EUR exchange impact
Balance
May 2013 Investor Warrants [Member]
Balance	1,118	2,514
Warrants granted
Warrants forfeited (see note 20)
Warrants exercises (see note 20)
FV adjustments (see note 20)	(656)	(1,478)
USD/EUR exchange impact	(135)	81
Balance	328	1,118
May 2013 Placement Agent Warrants [Member]
Balance		73
Warrants granted
Warrants forfeited (see note 20)		(72)
Warrants exercises (see note 20)
FV adjustments (see note 20)
USD/EUR exchange impact
Balance
April 2016 Investor Warrants [Member]
Balance	2,162
Warrants granted		3,168
Warrants forfeited (see note 20)
Warrants exercises (see note 20)
FV adjustments (see note 20)	(1,388)	(1,232)
USD/EUR exchange impact	(262)	227
Balance	€ 512	€ 2,162

Note 25 - Concentration of Credit Risk (Details Textual) - EUR (€) € in Millions	Dec. 31, 2017	Dec. 31, 2016
Allowance for Doubtful Accounts Receivable, Ending Balance	€ 1	€ 1

Note 27 - Segment Information (Details Textual)	12 Months Ended
Note 27 - Segment Information (Details Textual)	Dec. 31, 2017
Number of Reportable Segments	4

Note 27 - Segment Information - Reconciliation of Operating Profit (Loss) From Segments to Consolidated (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Segment operating income (loss)	€ (2,027)	€ 392	€ 488
Financial income (expense), net	2,643	3,949	(2,094)
Foreign Currency exchange (losses) gains, net	(909)	103	699
Other income (expense), net
Income tax (expense) credit	(388)	(602)	(759)
Net income (loss)	€ (681)	€ 3,842	€ (1,667)

- Definition

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

+ References + Details

Note 27 - Segment Information - Percentage of Nets Sales Derived from Operations by Geographical Areas (Details) - Geographic Concentration Risk [Member] - Sales Revenue, Net [Member]	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Asia [Member]
Percentage of Net Sales	38.00%	29.00%	34.00%
FRANCE
Percentage of Net Sales	30.00%	27.00%	24.00%
UNITED STATES
Percentage of Net Sales	5.00%	10.00%	5.00%
Other geographical Areas [Member]
Percentage of Net Sales	27.00%	34.00%	37.00%

Note 27 - Segment Information - Schedule of Segment Reporting Information By Segment (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Revenues	€ 35,746	€ 35,611	€ 32,253
Cost of sales	(20,938)	(19,200)	(18,468)
Gross profit	14,808	16,411	13,785
Research and development expenses	(3,881)	(3,868)	(2,690)
Selling and marketing expenses	(9,526)	(8,856)	(7,406)
General and administrative expenses	(3,428)	(3,296)	(3,202)
Total expenses	(16,835)	(16,019)	(13,298)
Segment operating income (loss)	(2,027)	392	488
Total Assets	46,897	46,591	38,581
Capital expenditures	2,118	1,621	664
Long-lived assets	7,082	5,779	4,949
Goodwill	2,412	2,412	2,412
Product [Member]
Revenues	22,580	24,045	21,906
Cost of sales	(13,170)	(12,288)	(12,256)
HIFU Treatments and Devices Leased [Member]
Revenues	5,095	4,906	4,408
Cost of sales	(2,667)	(2,527)	(2,556)
Parts and Services [Member]
Revenues	8,011	6,628	5,904
Cost of sales	(5,101)	(4,385)	(3,656)
Product and Services, Excluding Other [Member]
Revenues	35,686	35,579	32,218
Product and Service, Other [Member]
Revenues	60	32	35
High Intensity Focused Ultrasound (HIFU) [Member]
Revenues	9,513	13,819	8,476
Cost of sales	(4,732)	(5,710)	(3,636)
Gross profit	4,782	8,109	4,841
Research and development expenses	(2,469)	(2,452)	(1,387)
Selling and marketing expenses	(4,004)	(3,888)	(2,284)
General and administrative expenses	(1,009)	(804)	(646)
Total expenses	(7,482)	(7,144)	(4,318)
Segment operating income (loss)	(2,701)	964	523
Total Assets	11,333	11,680	9,619
Capital expenditures	1,190	1,013	457
Long-lived assets	2,804	1,775	1,437
Goodwill	645	645	645
High Intensity Focused Ultrasound (HIFU) [Member] \| Product [Member]
Revenues	4,232	9,382	4,878
High Intensity Focused Ultrasound (HIFU) [Member] \| HIFU Treatments and Devices Leased [Member]
Revenues	3,800	3,547	2,908
High Intensity Focused Ultrasound (HIFU) [Member] \| Parts and Services [Member]
Revenues	1,445	862	658
High Intensity Focused Ultrasound (HIFU) [Member] \| Product and Services, Excluding Other [Member]
Revenues	9,477	13,791	8,444
High Intensity Focused Ultrasound (HIFU) [Member] \| Product and Service, Other [Member]
Revenues	36	28	32
Urology Devices and Services (UDS) [Member]
Revenues	26,233	21,792	23,777
Cost of sales	(16,207)	(13,490)	(14,832)
Gross profit	10,026	8,302	8,945
Research and development expenses	(1,413)	(1,416)	(992)
Selling and marketing expenses	(5,521)	(4,968)	(5,122)
General and administrative expenses	(1,057)	(1,177)	(1,192)
Total expenses	(7,991)	(7,560)	(7,306)
Segment operating income (loss)	2,035	742	1,639
Total Assets	27,803	24,202	25,818
Capital expenditures	928	608	207
Long-lived assets	4,278	3,812	3,320
Goodwill	1,767	1,767	1,767
Urology Devices and Services (UDS) [Member] \| Product [Member]
Revenues	18,348	14,664	17,027
Urology Devices and Services (UDS) [Member] \| HIFU Treatments and Devices Leased [Member]
Revenues	1,295	1,359	1,501
Urology Devices and Services (UDS) [Member] \| Parts and Services [Member]
Revenues	6,566	5,766	5,246
Urology Devices and Services (UDS) [Member] \| Product and Services, Excluding Other [Member]
Revenues	26,209	21,789	23,774
Urology Devices and Services (UDS) [Member] \| Product and Service, Other [Member]
Revenues	24	4	3
EDAP Technomed Co Ltd. [Member]
Revenues
Cost of sales
Gross profit
Research and development expenses
Selling and marketing expenses
General and administrative expenses	(1,362)	(1,315)	(1,363)
Total expenses	(1,362)	(1,315)	(1,363)
Segment operating income (loss)	(1,362)	(1,315)	(1,363)
Total Assets	7,761	10,709	3,144
Capital expenditures
Long-lived assets		192	192
Goodwill
EDAP Technomed Co Ltd. [Member] \| Product [Member]
Revenues
EDAP Technomed Co Ltd. [Member] \| HIFU Treatments and Devices Leased [Member]
Revenues
EDAP Technomed Co Ltd. [Member] \| Parts and Services [Member]
Revenues
EDAP Technomed Co Ltd. [Member] \| Product and Services, Excluding Other [Member]
Revenues
EDAP Technomed Co Ltd. [Member] \| Product and Service, Other [Member]
Revenues
FDA [Member]
Revenues
Cost of sales
Gross profit
Research and development expenses			(311)
Selling and marketing expenses
General and administrative expenses
Total expenses			(311)
Segment operating income (loss)			(311)
Total Assets
Capital expenditures
Long-lived assets
Goodwill
FDA [Member] \| Product [Member]
Revenues
FDA [Member] \| HIFU Treatments and Devices Leased [Member]
Revenues
FDA [Member] \| Parts and Services [Member]
Revenues
FDA [Member] \| Product and Services, Excluding Other [Member]
Revenues
FDA [Member] \| Product and Service, Other [Member]
Revenues

Note 28 - Valuation Accounts - Schedule of Valuation Accounts (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
SEC Schedule, 12-09, Valuation Allowance, Deferred Tax Asset [Member]
Balance	€ 19,450	€ 19,212	€ 23,125
Charges to costs and expenses	1,536	238	218
Deductions: write-off and others	(6,720)		(4,131)
Balance	14,266	19,450	19,212
SEC Schedule, 12-09, Allowance, Credit Loss [Member]
Balance	960	1,091	1,274
Charges to costs and expenses	69	103	124
Deductions: write-off and others		(233)	(307)
Balance	1,029	960	1,091
SEC Schedule, 12-09, Reserve, Inventory [Member]
Balance	803	728	741
Charges to costs and expenses	239	121	275
Deductions: write-off and others	(319)	(46)	(288)
Balance	723	803	728
SEC Schedule, 12-09, Reserve, Warranty [Member]
Balance	548	576	712
Charges to costs and expenses	316	319	354
Deductions: write-off and others	(415)	(347)	(490)
Balance	€ 449	€ 548	€ 576

Note 29 - Supplemental Disclosures of Cash Flow Information - Schedule of Supplemental Cash Flow Information (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income taxes paid (refunds received)	€ 585	€ 596	€ 159
Interest paid	41	41	43
Interest received	7	4	7
Capital lease obligations incurred	€ 484	€ 285	€ 105

Note 30 - Related Party Transactions (Details Textual) € in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2017 EUR (€)	Dec. 31, 2016 EUR (€)	Dec. 31, 2015 EUR (€)	Dec. 31, 2017 USD ($)	Dec. 31, 2017 EUR (€)
Related Parties Amount in Cost of Sales	€ 41	€ 62	€ 78
Due to Related Parties, Current, Total		9			€ 0
Revenue from Related Parties	€ 161	483	€ 408
Accounts Receivable, Related Parties, Current		€ 325		$ 0