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Document And Entity Information	12 Months Ended
Document And Entity Information	Dec. 31, 2018 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 Emerging Growth Company	false
Entity Common Stock, Shares Outstanding (in shares)	28,997,866
Document Type	20-F
Document Period End Date	Dec. 31, 2018
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Shell Company	false

Consolidated Balance Sheets - EUR (€) € in Thousands	Dec. 31, 2018	Dec. 31, 2017
Current assets
Cash and cash equivalents	€ 19,464	€ 20,004
Current portion of net trade accounts and notes receivable	11,884	11,277
Other receivables	1,434	1,066
Inventories	7,212	6,739
Other assets, current portion	382	489
Total current assets	40,376	39,574
Non-current assets
Property and equipment, net	4,208	3,682
Intangible assets, net	847	527
Goodwill	2,412	2,412
Deposits and other non-current assets	546	462
Deferred tax assets	324	165
Net Trade accounts and notes receivable, non-current	26	77
Total assets	48,740	46,897
Current liabilities
Trade accounts and notes payable	6,297	6,310
Deferred revenues, current portion	1,929	2,295
Social security and other payroll withholdings taxes	1,177	1,075
Employee absences compensation	612	575
Income taxes payable	118	147
Other accrued liabilities	2,122	1,536
Short-term borrowings	3,683	2,718
Current portion of capital lease obligations	383	255
Current portion of financial instruments carried at fair value		840
Current portion of long-term debt	491	383
Total current liabilities	16,812	16,134
Non-current liabilities
Deferred revenues, non-current	973	562
Capital lease obligations, non-current	852	528
Financial instruments carried at fair value, non-current
Long-term debt, non-current	1,339	834
Other long-term liabilities	3,800	3,681
Total liabilities	23,776	21,739
Shareholders’ equity
Common stock, €0.13 par value; 29,368,394 shares issued and 28,997,866 shares outstanding at December 31, 2018 and 2017, respectively	3,818	3,818
Additional paid-in capital	65,983	65,694
Retained earnings	(39,947)	(39,608)
Cumulative other comprehensive loss	(3,748)	(3,604)
Treasury stock, at cost; 370,528 at December 31, 2018 and at December 31, 2017	(1,142)	(1,142)
Total shareholders’ equity	24,964	25,158
Total liabilities and shareholders’ equity	€ 48,740	€ 46,897

Consolidated Balance Sheets (Parentheticals) - € / shares	Dec. 31, 2018	Dec. 31, 2017
Common stock, par value (in EUR per share)	€ 0.13	€ 0.13
Common stock, shares issued (in shares)	29,368,394	29,368,394
Common stock, shares outstanding (in shares)	28,997,866	28,997,866
Treasury stock, shares (in shares)	370,528	370,528

Consolidated Statements of Income (Loss) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Revenues	€ 39,183	€ 35,746	€ 35,611
Cost of sales	(22,266)	(20,938)	(19,200)
Gross profit	16,917	14,808	16,411
Research and development expenses	(4,088)	(3,881)	(3,868)
Selling and marketing expenses	(10,551)	(9,526)	(8,856)
General and administrative expenses	(3,593)	(3,428)	(3,296)
Income (loss) from operations	(1,315)	(2,027)	392
Financial income (expense), net	797	2,643	3,949
Foreign Currency exchange (losses) gains, net	538	(909)	103
Income (loss) before taxes	20	(293)	4,444
Income tax (expense) credit	(358)	(388)	(602)
Net income (loss)	€ (338)	€ (681)	€ 3,842
Basic income (loss) per share (in EUR per share)	€ (0.01)	€ (0.02)	€ 0.14
Diluted income (loss) per share (in EUR per share)	€ (0.01)	€ (0.02)	€ 0.13
Basic Weighted average shares outstanding (in shares)	28,997,866	28,961,928	27,823,313
Diluted Weighted average shares outstanding (in shares)	28,997,866	28,961,928	29,365,583
Product [Member]
Revenues	€ 25,070	€ 22,580	€ 24,045
Cost of sales	(14,053)	(13,170)	(12,288)
HIFU Treatments and Devices Leased [Member]
Revenues	5,086	5,095	4,906
Cost of sales	(2,557)	(2,667)	(2,527)
Parts and Services [Member]
Revenues	9,007	8,011	6,628
Cost of sales	(5,655)	(5,101)	(4,385)
Product and Services, Excluding Other [Member]
Revenues	39,163	35,686	35,579
Product and Service, Other [Member]
Revenues	€ 19	€ 60	€ 32

Consolidated Statements of Comprehensive Income (Loss) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Net income (loss)	€ (338)	€ (681)	€ 3,842
Other comprehensive income (loss):
Foreign currency translation adjustments	(146)	288	(144)
Provision for retirement indemnities		57	(238)
Comprehensive income (loss), net of tax	€ (483)	€ (336)	€ 3,460

- 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, 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
Net income (loss)			(338)			(338)
Translation adjustment				(146)		(146)
Warrants and stock options granted or exercised		289				289
Provision for retirement indemnities
Balance (in shares) at Dec. 31, 2018	28,997,866
Balance at Dec. 31, 2018	€ 3,818	€ 65,983	€ (39,947)	€ (3,748)	€ (1,142)	€ 24,964

- 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, 2018	Dec. 31, 2017	Dec. 31, 2016
Cash flows from operating activities
Net income (loss)	€ (338)	€ (681)	€ 3,842
Adjustments to reconcile net income (loss) to net cash generated by (used in) operating activities:
Depreciation and amortization	1,610	1,573	1,025
Change in warrants fair value	(889)	(2,669)	(3,985)
Other Non-cash compensation	289	382	360
Change in allowances for doubtful accounts & slow-moving inventories	591	28	(75)
Change in long-term provisions	300	105	116
Net capital loss on disposals of assets	37	47	58
Deferred tax expense (benefit)	(153)	(153)	65
Operating cash flow	1,447	(1,368)	1,408
Increase/Decrease in operating assets and liabilities:
Decrease (Increase) in trade accounts and notes and other receivables	(983)	(1,741)	1,752
Decrease (Increase) in inventories	(704)	669	(1,985)
Decrease (Increase) in other assets	115	(47)	46
(Decrease) Increase in trade accounts and notes payable	(70)	426	(153)
(Decrease) Increase in accrued expenses, other current liabilities	370	(998)	143
Net increase (decrease) in operating assets and liabilities	(1,272)	(1,691)	(197)
Net cash generated by (used in) operating activities	175	(3,059)	1,209
Cash flows from investing activities:
Additions to capitalized assets produced by the Company	(827)	(988)	(853)
Net proceeds from sale of leased back assets	359	85
Acquisitions of property and equipment	(604)	(631)	(321)
Acquisitions of intangible assets	(438)	(453)	(151)
Proceeds from sale of short term investments			1,000
Increase in deposits and guarantees	(59)	(45)	(59)
Net cash generated by (used in) investing activities	(1,569)	(2,032)	(384)
Cash flow from financing activities:
Proceeds from capital increase		548	6,200
Proceeds from stock-option exercise		115
Proceeds from long term borrowings, net of financing costs	1,032	1,638	3,168
Repayment of long term borrowings	(443)	(243)	(305)
Repayment of obligations under capital leases	(358)	(297)	(277)
Increase (decrease) in bank overdrafts and short-term borrowings	946	1,110	(1,182)
Net cash generated by (used in) financing activities	1,178	2,871	7,604
Net effect of exchange rate changes on cash and cash equivalents	(323)	235	(19)
Net increase (decrease) in cash and cash equivalents	(539)	(1,985)	8,410
Cash and cash equivalents at beginning of year	20,004	21,989	13,578
Cash and cash equivalents at end of year	€ 19,464	€ 20,004	€ 21,989

Note 1 - Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2018

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).

With the exception of the change in the Company’s Revenue Recognition Policy as a result of the adoption of ASC

606,

there have been

changes to the accounting policies for the fiscal year ended

December

31,

2018,

that are of significance, or potential significance, to the Company.

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.

Revenue recognition

The Company adopted ASC Topic

606,

Revenue from Contracts with Customers

, on

January 1, 2018.

The Company’s revenue consists of:

- Sales of goods (devices and consumables), where invoicing takes place upon delivery.

- Revenue-per-Procedures (“RPP”) and leases: they comprise (i) revenues on a per treatment basis which are invoiced after each treatment, or in advance, or on a periodic basis, (ii) leases of devices, which are generally invoiced on a monthly or quarterly basis, and (iii) lease components arising from multiple-element arrangements, where specific sales terms are negotiated in accordance with each customer’s individual requirements and which are generally invoiced based on contract terms,

- Sales of spare parts and services (maintenance, upgrades, mobility and others). Spare parts are invoiced when delivered. Regarding services, invoicing is performed either on a subscription basis (in advance or at the end of the period) or when performed.

The Company invoices its customers based on the billing schedules in its sales arrangements. Payments are generally due between

one

three

months from date of invoice.

The Company accounts for a contract with a customer when there is a legally enforceable contract between the Company and its customer, the rights of the goods or services and their payment terms can be identified, the contract has commercial substance, collectability of the contract consideration is probable, it is approved and the parties are committed to their obligations.

Our sale arrangements

may

contain multiple elements, including device(s), consumables and services. For these multiple-element arrangements, the Company accounts for individual goods and services as separate performance obligations: (i) if they are a distinct good or service that is separately identifiable from other items in the multiple-element arrangement; and (ii) if a customer can benefit from the good or service on its own or with other resources that are readily available to the customer. The Company’s sale arrangements

may

include a combination of the following performance obligations: device(s), consumables, leases and services (such as, but

not

limited to, warranty extension).

For multiple-element arrangements, revenue is allocated to each performance obligation based on its relative standalone selling price. Standalone selling prices are based on observable prices at which the Company separately sells the goods or services. If a standalone selling price is

not

directly observable, then the Company estimates the standalone selling price considering market conditions and entity-specific factors including, but

not

limited to, features and functionality of the goods and services, geographies, and type of customer. The Company regularly reviews standalone selling prices and updates these estimates as necessary.

The Company recognizes revenue when the performance obligations are satisfied by transferring control over the good or service to a customer.

The Company’s revenue consists of the following:

Sales of goods:

Sales of goods are and have historically been comprised of net sales of medical devices (ESWL lithotripters and HIFU devices) and net sales of disposables (mostly Ablapaks and Focalpaks in the HIFU division and electrodes in the UDS division). Sales of goods also includes products such as urology laser and urodynamics devices distributed through our agents and

third

-party distributors.

For devices and disposables, revenue is recognized when the Company transfers control to the customer (i.e. when the customer has the ability to direct the use of, and obtain substantially all of the remaining benefit from, the device or disposables), which is generally at the point of delivery or installation, depending on the terms of the arrangement (i.e. when the customer can use the good to provide services or sell or exchange the good), and based on contractual incoterms.

The Company’s sales arrangements do

not

provide a right of return. The goods are generally covered by a period of

one

two

years standard warranty upon installation. The Company also provides training associated with the sales of goods; such training-related costs are immaterial in the context of the contract with the customer and do

not

constitute a distinct performance obligation.

Sales of RPPs and leases:

Sales of RPP and leases include the revenues from the sale of treatment procedures and from the leasing of machines. We provide machines to clinics and hospitals for free for a limited period, rather than selling the devices. These hospitals and clinics perform treatments using the devices and usually pay us based on the number of individual treatments provided.

Revenues related to the sale of 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.

Regarding multiple-element arrangements with a lease component, a portion of the contract is allocated to the lease component on the basis of observable market prices applied by the Company for similar devices under operating leases. The lease component is recognized on a straight line basis over the contractual period. Other components under the contract are recognized in accordance with their nature.

Sales of spare parts and services:

Revenues related to spare parts are recognized when spare parts are delivered to distributors who perform their own maintenance services. Spare parts used in the performance of EDAP’s own maintenance and repair services are generally

not

recognized separately, unless specified in the contract.

Revenues related to Services mainly consist of maintenance contracts which rarely exceed

one

year and are recognized on a straight line basis over the term of the service period as the customer benefits from the service throughout the service contract period. For services rendered when

maintenance contract is in place or for services

not

included in the scope of a maintenance contract, revenues are recorded when services are performed.

The Company recognizes revenue for extended warranties included in the multiple-element arrangements as a separate performance obligation in Sales of services on a straight-line basis over the extended warranty period. In the majority of countries in which the Company operates, the statutory warranty period is

one

two

years and the extended warranty covers periods beyond this statutory period. Standard warranties do

not

constitute a separate performance obligation. The Company accrues for the warranty costs at the time of sale of the device through the multiple-element arrangement.

Agents and distributors:

As part of its sale process in countries other than continental France, when the Company does

not

have a local subsidiary, sales of goods to end-customers are performed through agent and distributors. Such agent and distributors are primarily responsible for the sales’ process, bear the inventory risk, and are free to determine the sale prices. Sales of goods to agents and distributors are recognized at the time of the sale to the related agent or distributor, based on contractual incoterms.

Deferred revenue:

Deferred revenue for the periods presented primarily relates to service contracts where the service fees are billed up-front, generally quarterly or annually, prior to those services having been performed, and consists primarily of billing or cash receipts in advance of services due under maintenance contracts or extended warranty contracts. The associated deferred revenue is generally recognized ratably over the service period.

Disaggregation of revenue:

Disaggregation by primary geographical market, and timing of revenue recognition is reported in Note

17.

Contract Balances:

Details on contract liabilities are reported on Note

10.

The Company applies the practical expedient in paragraph

606

and does

not

disclose information about remaining performance obligations that have original expected durations of

one

year or less. This relates mainly to maintenance services.

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

Shipping and handling costs are

not

considered as performance obligations. 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 receivable also include factored receivables for which the Company is bearing the collection risk.

Inventories

Inventories are valued at the lower of cost and net realizable value. Cost is either the manufacturing cost, which is principally comprised of components and labor costs for our own manufactured products, or purchase price for urology products we distribute. 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 of property and equipment is calculated using the straight-line method over the estimated useful life of the related assets, as follows:

Leasehold improvements (in years)		10 or lease term if shorter
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

€433

thousand,

€316

thousand and

€319

thousand for the years ended

December 31, 2018,

2017

and

2016,

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.

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 research and development expenses.

Advertising costs

Advertising costs are recorded as an expense in the period in which they are incurred and are included in selling and administrative expenses in the accompanying consolidated statements of income (loss). Advertising costs amounted to

€719

thousand,

€672

thousand and

€744

thousand for the years ended

December 31, 2018,

2017

and

2016,

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 the following exchange rates:

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 Statement of Income

Aggregate foreign currency transactions gains and losses are disclosed in a single caption in the Statement of Income 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 Statement of Income.

Employee stock option plans

December 31, 2018,

the Company had

four

stock-based employee compensation plans. ASC

718

requires the recognition of fair value of stock compensation as an expense in the calculation of net income (loss).

Warrants

The Company recorded outstanding warrants issued in

March 2012,

May 2013

and

April 2016

as a liability. Pursuant to guidance of ASC

815

(i), the Company determined that the said warrants could

not

be considered as being indexed to the Company’s own stock, on the basis that the exercise price of the warrants was determined in U.S. dollars while the functional currency of the Company is the Euro. As of

December 31, 2018,

there were

more warrants outstanding.

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.

Recent accounting pronouncements

Recently Adopted Accounting Pronouncements

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

(Topic

606

), by

one

year. Topic

606supersedes

the revenue recognition requirements in Revenue Recognition (Topic

605

) and requires entities to recognize revenue in a way that depicts the transfer of control 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.

The Company adopted Topic

606

Revenue from Contracts with Customers

with a date of initial application as of

January 1, 2018.

As a result, the Company has changed its accounting policy for revenue recognition as detailed below.

The Company applied Topic

606

using the cumulative effect method i.e. by recognizing the cumulative effect of initially applying Topic

606

as an adjustment to the opening balance of equity at

January 1, 2018.

Therefore, the comparative information has

not

been adjusted and continues to be reported under Topic

605.

The details of the significant changes and quantitative impact of the changes are disclosed below.

In implementing Topic

606,

the Company considered in particular that separate performance obligations and contract liabilities were already identified as such and dates of transfer of controls were similar under the previous accounting standards. Contract assets are non-material as of

December 31, 2018

and

2017.

The Company performed an analysis of its relationships with agents and distributors within the framework of topic

606,

which did

not

result in a change of its conclusions that they are acting as principal.

The impact to the Company of adopting the new revenue standard primarily relates to additional and expanded disclosures, and in particular contract liabilities and disaggregated revenues. There is

impact on the opening balance of equity and on the

2018

revenue.

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.

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.

Recent Accounting Pronouncements

Not

Yet Adopted

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 will adopt the new standard as of

January 1, 2019.

The Company performed an analysis of all contracts to identify lease components or rights of use. The Company determined that the new standard mostly applies to leases for facilities situated in France, Japan and in the U.S., for Company vehicles and printers. The last category has been determined as being below the threshold and

not

material. As of

January 1, 2019,

the estimated opening balance sheet impact is expected to amount to Euros

2.9

million on financial debt.

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.

Note 2 - Cash Equivalents

12 Months Ended

Dec. 31, 2018

Notes to Financial Statements

Cash and Cash Equivalents Disclosure [Text Block]

2—CASH

EQUIVALENTS

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

	December 31,
	2018		2017
Total cash and cash equivalents		19.464		20,004
Short term investments		–		–
Total cash and cash equivalents, and short term investments		19,464		20,004

Note 3 - Trade Accounts and Notes Receivable, Net

12 Months Ended

Dec. 31, 2018

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,
	2018			2017
Trade accounts receivable		12,907			12,202
Notes receivable		408			181
Less: allowance for doubtful accounts		(1,405	)		(1,029	)
Total		11,910			11,354
Less current portion		(11,884	)		(11,277	)
Total long-term portion		26			77

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

days or less.

Bad debt expenses amount to a cost of

€362

thousand, a cost of

€107

thousand and an income of

€18

thousand, respectively for the years ended

December 31, 2018,

2017

and

2016.

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
2019		42
2020		18
2021		8
2022		–
2022		–
Total minimum payments		70

- 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, 2018

Notes to Financial Statements

Other Receivables [Text Block]

4—OTHER

RECEIVABLES

Other receivables consist of the following:

	December 31,
	2018		2017
Research and development tax credit receivable from the French State		685		560
Value-added taxes receivable		390		216
Other receivables from Government and public authorities		233		238
Others		126		52
Total		1,434		1,066

Note 5 - Inventories

12 Months Ended

Dec. 31, 2018

Notes to Financial Statements

Inventory Disclosure [Text Block]

5—INVENTORIES

Inventories consist of the following:

	December 31,
	2018			2017
Components, spare parts		3,496			3,909
Work-in-progress		576			729
Finished goods – own manufactured products		2,672			1,167
Finished goods – distribution products		1,442			1,656
Total gross inventories		8,186			7,461
Less: allowance for slow-moving inventory and net realizable value		(974	)		(722	)
Total		7,212			6,739

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 a cost of

€227

thousand for the year ended

December 31, 2018,

an income of

€41

thousand for the year ended

December 31, 2017,

and a cost of

€55

thousand for the year ended

December 31, 2016,

respectively.

Note 6 - Other Assets

12 Months Ended

Dec. 31, 2018

Notes to Financial Statements

Other Assets Disclosure [Text Block]

6—OTHER

ASSETS

Other assets consist of the following:

	December 31,
	2018		2017
Prepaid expenses, current portion		382		489
Total		382		489

Prepaid expenses mainly consist of rental and future congresses expenses.

Note 7 - Property and Equipment, Net

12 Months Ended

Dec. 31, 2018

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,
	2018			2017
Equipment		8,677			7,588
Furniture, fixture, and fittings and other		4,064			3,766
Total gross value		12,742			11,354
Less: accumulated depreciation and amortization		(8,534	)		(7,672	)
Total		4,208			3,682

Depreciation expense related to property and equipment amounted to

€1,367

thousand,

€1,153

thousand and

€843

thousand for the years ended

December 31, 2018,

2017

and

2016,

respectively.

Assets under capital leases:

Capitalized costs on equipment held under capital leases of

€2,704

thousand and

€2,081

thousand are included in property and equipment at

December 31, 2018

and

2017,

respectively. Accumulated depreciation of these assets under capital leases was

€2,291

thousand and

€2,018

thousand, at

December 31, 2018

and

2017,

respectively.

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

€1,423

thousand and

€981

thousand are included in property and equipment at

December 31, 2018

and

2017,

respectively. Accumulated depreciation of these assets under capital leases was

€619

thousand and

€528

thousand, at

December 31, 2018

and

2017,

respectively.

Depreciation expense on assets held under capital leases is included in total depreciation expense and amounted to

€386

thousand,

€218

thousand and

€164

thousand, for the years ended

December 31, 2018,

2017

and

2016,

respectively.

Assets leased to customers:

Capitalized costs on equipment leased to customers of

€351

thousand and

€474

thousand are included in property and equipment at

December 31, 2018

and

2017,

respectively. Accumulated amortization of these assets leased to

third

parties was

€72

thousand and

€27

thousand, at

December 31, 2018

and

2017,

respectively.

Depreciation expense on equipment leased to customer is included in total depreciation expense and amounted to

€51

thousand,

€24

thousand and

€2

thousand, for the years ended

December 31, 2018,

2017

and

2016,

respectively.

Note 8 - Goodwill and Intangible Assets

12 Months Ended

Dec. 31, 2018

Notes to Financial Statements

Goodwill and Intangible Assets Disclosure [Text Block]

8—GOODWILL

AND INTANGIBLE ASSETS

As discussed in Note

13,

ASC

350

requires that goodwill

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, 2018.

The Company completed the required annual impairment test in the

fourth

quarter of

2018.

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. 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.

Intangible assets consist of the following:

	December 31,
	2018			2017
Licenses		1,431			993
Trade name and trademark		414			393
Patents		412			412
Organization costs		320			320
Total gross value		2,577			2,118
Accumulated amortization for licenses		(587	)		(477	)
Accumulated amortization for trade name and trademark		(411	)		(383	)
Accumulated amortization for patents		(412	)		(411	)
Accumulated amortization for organization costs		(320	)		(320	)
Less: Total accumulated amortization		(1,730	)		(1,591	)
Total		847			527

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

€110

thousand,

€74

thousand and

€42

thousand, for the years ended

December 31, 2018,

2017

and

2016,

respectively.

For the

five

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

	December 31, 2018

2019		97
2020		89
2021		87
2022		85
2023		83
Total		441

Note 9 - Trade Accounts and Notes Payable

12 Months Ended

Dec. 31, 2018

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,
	2018		2017
Trade accounts payable		6,286		6,220
Notes payable		11		90
Total		6,297		6,310

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, 2018

Notes to Financial Statements

Liability from Contract with Customer [Text Block]

10—DEFERRED

REVENUES

Deferred revenues consist of the following:

	December 31,
	2018			2017
Deferred revenues on maintenance contracts		1,246			1,497
Deferred revenue on RPP		339			405
Deferred revenue on sale of devices		289			218
Deferred revenue on extension of warranty, included in sales contracts		855			676
Deferred research and development grants		173			61
Total		2,902			2,857
Less long term portion		(973	)		(562	)
Current portion		1,929			2,295

Deferred revenue on extension of warranty will be recognized over the following periods:

	December 31, 2018

2019		167
2020		264
2021		218
2022		162
2023		44
Total		855

The components of deferred revenue on extension of warranty for year ended

December

31,

2018

are as follows:

	Total
Beginning balance		676
New extension of warranty		331
Recognition of revenue		(152	)
Ending balance		855

Note 11 - Other Accrued Liabilities

12 Months Ended

Dec. 31, 2018

Notes to Financial Statements

Other Liabilities Disclosure [Text Block]

11—OTHER

ACCRUED LIABILITIES

Other accrued liabilities consist of the following:

	December 31,
	2018			2017
Retirement indemnities		2,287			2,076
Provision for warranty costs		547			449
Accruals for payroll and associated taxes		680			611
Conditional government advances		1,039			1,039
Value added tax payable		327			125
Advances received from customers		115			108
Provision for Asset Retirement Obligation (Japan)		118			100
Provision for employee termination indemnities (Italy)		369			349
Provision for employee termination indemnities (Korea)		30			–
Others		411			360
Total		5,923			5,217
Less non-current portion		(3,800	)		(3,681	)
Current portion		2,122			1,536

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, 2018,

mature as follows, should the underlying Research Program advance as per contract:

2019			–
2020			–
2021			–
2022			203
2023 and thereafter			836
Total			1,039

Changes in the provision for warranty costs are as follows:

	December 31,
	2018			2017
Beginning of year		449			548
Amount used during the year		(335	)		(415	)
New warranty expenses		433			316
End of year		547			449
Less current portion		(356	)		(265	)
Long term portion		191			184

Note 12 - Lease Obligations

12 Months Ended

Dec. 31, 2018

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, 2018,

this equipment consists of medical devices for a liability amount of

€432

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

€802

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

December 31, 2018

are as follows:

	December 31,
2019		401
2020		361
2021		252
2022		170
2023 and thereafter		89
Total minimum lease payments		1273
Less: amount representing interest		(39	)
Present value of minimum lease payments		1,234
Less: current portion		(383	)
Long-term portion		852

Interest paid under capital lease obligations was

€21

thousand,

€13

thousand and

€18

thousand for the years ended

December 31, 2018,

2017

and

2016,

respectively.

Operating leases

As of

December 31, 2018,

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 the United States and Italy. 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		Italy

2019		329		227		45		37
2020		329		167		45		37
2021		329		132		4		37
2022		329		39		–		25
2023 and thereafter		822		–		–		–
Total		2,138		565		94		135

Total rent expenses under operating leases amounted to

€1,002

thousand,

€904

thousand and

€841

thousand, for the years ended

December 31, 2018,

2017

and

2016,

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, 2018
Notes to Financial Statements
Short-term Debt [Text Block]	13—SHORT -TERM BORROWINGS As of December 31, 2018, short-term borrowings consist mainly of €3,683 thousand of factored account receivables and for which the Company is bearing the collection risk As of December 31, 2017, short-term borrowings consist mainly of €2,718 thousand of factored account receivables factored and for which the Company is bearing the collection risk.

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

12 Months Ended

Dec. 31, 2018

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,
	2018			2017
France term loan		526			700
Japanese term loan (YEN)		628			40
Germany term loan		632			399
Italy term loan		27			78
Malaysia term loan		17			–
Total long term debt		1,830			1,217
Less current portion		(491	)		(383	)
Total long-term portion		1,339			834

As of

December 31, 2018,

long-term debt in Japan consists of a new loan in Yen with the following conditions:

Initial
Amount

Maturity

Fixed Interest rate

Frequency of
principal payments

EDAP Technomed Co. Ltd

80,000,000

November 30, 2025

1.98

Monthly instalment

As of

December 31, 2017,

long-term debt in Japan consists of

two

loans in Yen with the following conditions:

	Initial Amount		Maturity		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, 2018

and

2017,

long-term debt in Germany consists of

two

loans in euro with the following conditions:

Initial
Amount

Maturity

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

Maturity

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.

And a new loan as of

December 31, 2018

with the following conditions:

Initial
Amount

Maturity

Fixed Interest rate

Frequency of
principal payments

EDAP TMS GMBH

400,000

April 30, 2023

2.40

Monthly instalment

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

€438

thousand.

As of

December 31, 2018

and

2017,

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, 2018

and

2017,

long-term debt in France consists of

one

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

Initial
Amount

Maturity

Fixed Interest rate

Frequency of
principal payments

EDAP TMS FRANCE

700,000

October 16, 2021

0.40

Quarterly instalment

As of

December 31, 2018,

long-term debt in Malaysia consists of a new loan in Ringgit with the following conditions:

Initial
Amount

Maturity

Fixed Interest rate

Frequency of
principal payments

EDAP TECHNOMED SDN BHD

90,000

July 31, 2022

4.64

Monthly instalment

Financial instruments carried at fair value:

	December 31,
	2018		2017

Investor Warrants		–		840
				–
Total		–		840
Less current portion		–		(840	)
Total long-term portion		–		–

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”) allowing Investors to purchase up to

1,406,250

new ordinary shares of the Company. The Company also issued warrants to the placement agent, Rodman & Renshaw LLC (the

“March 2012

Placement Agent Warrants” giving rights to the Placement Agent to purchase up to

168,750

new shares of the Company (together with the

March 2012

Investor Warrants: the

“March 2012

Warrants”). The Company determined that the

March 2012

Warrants should be accounted for as a liability. 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”), at a price of

$4.00

per share, with warrants attached (the

“May 2013

Investor Warrants”). The

May 2013

Investor Warrants allowed 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 were exercisable as from

November 29, 2013

and expired 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 were exercisable from

November 29, 2013

and expired 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 allowed 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 were exercisable from

October 14, 2016

and expired 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 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

May 2013

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, 2018		December 31, 2017
Share price at closing date		$3.96		–		$2.87
Strike price of warrants		$4.25		–		$4.25
Risk free interest rate at 5.5 years		1.07%		–		0%
Share price volatility		71%		–		57.40%
Dividend rates		0%		–		0%
Unit fair value		$2.35		–		$0.26
Total fair value (in thousand $)		$3,525		–		$392
Total equivalent amount (in thousand €)		€2,725		–		€328

As of

December 31, 2018,

all of the

May 2013

Investors Warrants were exercised or forfeited.

Fair Value of the

April 2016

Investor Warrants:

	At inception date		December 31, 2018		December 31, 2017
Share price at closing date		3.64		–		2.87
Strike price of warrants		$4.50		–		$4.50
Risk free interest rate at 2.5 years		0%		–		0%
Share price volatility		60.20%		–		57.40%
Dividend rates		0%		–		0%
Unit fair value		$1.09		–		$0.19
Total fair value (in thousand $)		$3,579		–		$614
Total equivalent amount (in thousands €)		€3,168		–		€512

As of

December 31, 2018,

all of the

April 2016

Investors Warrants were exercised or forfeited.

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, 2018

mature as follows:

2019			491
2020			460
2021			381
2022			205
2023 and thereafter			293
Total			1,830

Note 15 - Other Long-term Liabilities

12 Months Ended

Dec. 31, 2018

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,
	2018		2017
Provision for retirement indemnities (Japan & France), less current portion		2,222		2,008
Provision for employee termination indemnities (Italy) less current portion		170		349
Provision for employee termination indemnities (Korea) less current portion		30		–
Provision for Asset Retirement Obligation (Japan) less current portion		118		101
Provision for warranty costs, less current portion		191		184
Conditional government advances, less current portion		1,039		1,039
Accrued interest less current portion		30		–
Total		3,800		3,68 1

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. 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, 2018

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
	2018			2017
Discount rate		1.60	%		1.60	%
Salary increase		2.50	%		2.50	%
Retirement age		65			65
Average retirement remaining service period		24			24

	Pension Benefits - Japan
	2018			2017
Discount rate		0.50	%		0.50	%
Salary increase		2.50	%		2.50	%
Retirement age		60			60
Average retirement remaining service period		14			14

The discount rate retained is determined by reference to the high quality rates for AA- rated corporate bonds for a duration equivalent to that of the obligations. It derives from a benchmark per monetary area of different market data at the closing date.

2018,

provision presentation according to ASC

715

in thousands of euros:

	France			Japan

Non-current liabilities		966			1,255
Current liabilities		10			55
Accumulated other comprehensive income (loss)		(161	)		(416	)
Total		815			895

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

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, 2018:

France	2018		2017			2016

Change in benefit obligations:
Benefit obligations at beginning of year		895		842			694
Service cost		67		66			45
Interest cost		14		13			15
Actuarial (gain) / loss		–		–			88
Amortization of net prior service cost		1		1			–
Benefits paid		–		(27	)		–
Benefit obligations at end of year (1)		976		895			842
Unrecognized actuarial (gain) loss (2)		141		144			147
Unrecognized prior service cost (2)		20		22			23
Accrued pension cost		815		729			672

(

)

The accumulated benefit obligation was

€692

thousand and

€627

thousand at

December 31, 2018

and

2017

respectively.

(

)

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

2019

€4

thousand.

Japan	2018			2017			2016

Change in benefit obligations:
Benefit obligations at beginning of year		1,182			1,162			906
Service cost		131			118			81
Interest cost		6			6			10
Amortization of net loss		26			24			16
Actuarial (gain) / loss		–			(12	)		147
Benefits paid		(94	)		(17	)		(38	)
Exchange rate impact		(60	)		(99	)		40
Benefit obligations at end of year (1)		1,311			1,182			1,162
Unrecognized actuarial (gain) loss (2)		416			412			464
Unrecognized prior service cost (2)		–			–			–
Accrued pension cost		895			769			698

(

)

The accumulated benefit obligation was

€960

thousand and

€872

thousand at

December 31, 2018

and

2017,

respectively.

(

)

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

2019

€26

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

2019		10		55
2020		–		6
2021		86		55
2022		–		75
2023		107		96
2024-2028		277		743

Note 16 - Shareholders' Equity

12 Months Ended

Dec. 31, 2018

Notes to Financial Statements

Stockholders' Equity Note Disclosure [Text Block]

16—SHAREHOLDERS’

EQUITY

Common stock

As of

December 31, 2018,

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

29,368,394

issued shares 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

€15,011

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, 2018,

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, 2018,

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, 2018,

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, 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 were 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. There was

impact on

2016,

2017

and

2018

operating expenses, in accordance with ASC

718.

Under this plan,

50,000

options are outstanding and exercisable at

December 31, 2018.

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 were 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. There was

impact on

2016,

2017

and

2018

operating expenses, in accordance with ASC

718.

Under this plan,

120,100

options are outstanding and exercisable at

December 31, 2018.

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 were 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

€29

thousand,

€2

thousand and

€0

thousand, in

2016,

2017

and

2018,

respectively. Under this plan,

297,500

options are outstanding and exercisable at

December 31, 2018.

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. At

December 31, 2016

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

€960

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).

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. At

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 will be 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

165,000

options to subscribe Shares to certain employees of EDAP TMS on

August 29, 2018.

The exercise price was fixed at

€2.65

per share. Options were to begin vesting

one

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

August 29, 2022 (

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

August 29, 2029 (

i.e.,

ten

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

December 31, 2018,

the total fair value of the options granted on

August 29, 2018

under this plan was

€219

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).

The impact on operating income, in accordance with ASC

718,

was

€331

thousand,

€380

thousand and

€289

thousand, in

2016,

2017

and

2018,

respectively.

Under this

2016

plan,

880,000

options are outstanding and

305,000

options are exercisable at

December 31, 2018.

Forfeited stock-options are recognized as they occur, in accordance with ASU

2016

09.

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,
	2018			2017			2016
Weighted-average expected life (years)		6.25			6.25			6.25
Expected volatility rates (1)		52.6	%		57.4	%		60.60	%
Expected dividend yield		0	%		0	%		0	%
Risk-free interest rate		0.18	%		0.02	%		0.01	%
Weighted-average exercise price (€)		2.65			2.39			3.22
Weighted-average fair value of options granted during the year (€)		1.33			1.29			1.67

(

) Historical volatility calculated over

years.

As of

December 31, 2018,

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

	2018					2017					2016
	Options			Weighted average exercise price (€)		Options			Weighted average exercise price (€)		Options			Weighted average exercise price (€)
Outstanding on January 1,		1,207,600			2.61		1,427,438			2.94		917,188			2.79
Granted		165,000			2.65		260,000			2.39		575,000			3.22
Exercised		–			–		(60,000	)		1.91		–			–
Forfeited		(25,000	)		3.05		(134,750	)		3.09		(64,750	)		3.30
Expired		–			–		(285,088	)		3.99		–			–
Outstanding on December 31,		1,347,600			2.61		1,207,600			2.61		1,427,438			2.94
Exercisable on December 31,		772,600			2.44		598,850			2.29		774,938			2.87
Share purchase options available for grant on December 31		250,428					250,428					243,428

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

December 31, 2018:

	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		505,000		7.3		3.22		–		252,500		3.22		–
2.65		165,000		9.7		2.65		–		–		–		–
2.39		210,000		8.3		2.39		–		52,500		2.39		–
2.38		120,100		1.5		2.38		–		120,100		2.38		–
1.91		297,500		4.0		1.91		–		297,5000		1.91		–
1.88		50,000		1.5		1.88		–		50,000		1.88		–
1.88 to 3.22		1,347,600		5.4		2.61		–		772,600		2.44		–

(

)

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

$1.85

December 31, 2018,

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, 2018,

and changes during the year ended

December 31, 2018,

is presented below:

	Options			Weighted average Grant-Date Fair Value (€)
Non-vested at January 1, 2018		593,750			1.53
Granted		165,000			1.33
Vested		(180,000	)		1.56
Forfeited		(3,750	)		1.29
Non-vested at December 31, 2018		575,000			1.47

As of

December 31, 2018,

there were

€352

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

3.66

year.

Accumulated other comprehensive income (loss)

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

December

31,

2018,

and

2017,

are as follows:

	Year Ended December 31, 2018
	Foreign currency translation adjustments			Provision for retirement indemnities			Total
Beginning balance		(3,027	)		(577	)		(3,604	)
Other comprehensive income (loss) before reclassifications		–			–			–
Reclassified from accumulated other comprehensive loss		–			–			–
Net current-period other comprehensive income (loss)		(146	)		–			(146	)
Ending balance		(3,173	)		(577	)		(3,748	)

	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	)

As there is an allowance recorded against deferred tax assets, there is

net impact of tax.

Note 17 - Total Sales

12 Months Ended

Dec. 31, 2018

Notes to Financial Statements

Revenue from Contract with Customer [Text Block]

17—TOTAL

SALES

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

Primary geographical markets (€)	2018		2017		2016
Asia		14,119		13,461		10,427
France		11,577		10,573		9,606
United States		2,048		1,748		3,418
Others geographical areas		11,419		9,904		12,127
		39,163		35,686		35,579

The amount of net sales is recognized following the timing above:

Timing of revenue recognition	2018		2017		2016
Products transferred at a point in time		31,373		28,760		29,842
Products and services transferred over time		7,790		6,927		5,737
		39,163		35,686		35,579

Note 18 - Other Revenues

12 Months Ended

Dec. 31, 2018

Notes to Financial Statements

Other Revenues [Text Block]

18—OTHER

REVENUES

Other revenues consist of the following:

	2018		2017		2016
Licenses and others		19		60		32
Total		19		60		32

2018,

2017

and

2016,

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

Note 19 - Costs of Sales

12 Months Ended

Dec. 31, 2018

Notes to Financial Statements

Costs of Sales [Text Block]

19—COSTS

OF SALES

Costs of sales consist of the following:

	2018			2017			2016
Direct costs of sales		(13,683	)		(12,706	)		(11,161	)
Indirect costs of sales		(8,583	)		(8,232	)		(8,039	)
Total costs of sales		(22,266	)		(20,938	)		(19,200	)

Note 20 - Research and Development Expenses

12 Months Ended

Dec. 31, 2018

Notes to Financial Statements

Research and Development Expenses [Text Block]

20—RESEARCH

AND DEVELOPMENT EXPENSES

Research and development expenses consist of the following:

	2018			2017			2016
Gross research and development expenses		(4,863	)		(4,539	)		(4,577	)
Research Tax Credit		685			504			511
Grants		90			154			198
Net Research and development expenses		(4,088	)		(3,881	)		(3,868	)

2018,

2017

and in

2016

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 21 - Financial Income, Net

12 Months Ended

Dec. 31, 2018

Notes to Financial Statements

Interest Income and Interest Expense Disclosure [Text Block]

21—FINANCIAL

INCOME, NET

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

	2018			2017			2016
Interest income		19			18			21
Interest expense		(111	)		(44	)		(57	)
Warrants exercised / forfeited		889			625			174
Changes in fair value of Financial Instrument (1)		–			2,044			3,811
Total		797			2,643			3,949

(

)

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

and

25.

Note 22 - Income Taxes

12 Months Ended

Dec. 31, 2018

Notes to Financial Statements

Income Tax Disclosure [Text Block]

22—INCOME

TAXES

Income / (Loss) before income taxes

Income / (loss) before income taxes is comprised of the following:

	2018			2017			2016
France		1,687			1,003			4,936
Other countries		(1,667	)		(1,296	)		(492	)
Total		20			(293	)		4,444

Income tax (expense)/ benefit

Income tax (expense)/benefit consists of the following:

	2018			2017			2016
Current income tax expense:
France		(163	)		(161	)		(323	)
Other countries		(351	)		(373	)		(249	)
Sub-total current income tax expense		(515	)		(534	)		(572	)
Deferred income tax (expense) benefit:
France		2			(15	)		(2	)
Other countries		155			161			(30	)
Sub-total deferred income tax (expense) benefit		157			146			(32	)
Total		(358	)		(388	)		(602	)

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,
	2018			2017
Net operating loss carry forwards		13,675			13,218
Elimination of intercompany profit in inventory		187			167
Elimination of intercompany profit in fixed assets		343			265
Provisions for retirement indemnities		488			566
Capital leases treated as operating leases for tax		10			(3	)
Other items		174			216
Total deferred tax assets		14,877			14,431
Total deferred tax liabilities		–			–
Net deferred tax assets		14,877			14,431
Valuation allowance for deferred tax assets		(14,553	)		(14,266	)
Deferred tax assets (liabilities), net of allowance		324			165

Net operating loss carryforwards available amounts to

€57,595

thousand as of

December 31, 2018,

of which

€32,535

thousand at EDAP TMS SA,

€21,229

thousand at Edap Technomed Inc.,

€2,342

thousand at Edap Technomed Co Ltd Japan,

€1,489

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

€13,675

thousand as at

December 31, 2018.

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

December 31, 2018,

€55,253

thousand out of these

€57,595

thousand net operating loss carry-forwards have

expiration date but the amount of the net operating loss carry-forward used each year is limited. The remaining tax loss carry-forwards expire from years

2019

through

2029.

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

U.S. Tax Act was enacted on

December 22, 2017.

The

2017

U.S. Tax Act includes a number of changes in existing tax law which impacted 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.

Effective tax income (expense)

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

	2018			2017			2016
Effective income / (loss) tax at French statutory tax rate		(6	)		98			(1,480	)
Income of foreign subsidiaries taxed at different tax rates		(124	)		64			109
Effect of net operating loss carry-forwards and valuation allowances		(210	)		(1,530	)		115
Non-taxable debt fair value variation		235			1,026			1,207
Permanent differences		(392	)		178			217
Effect of cancellation of intra-group positions		35			144			–
French business tax included in income tax (CVAE)		(161	)		(161	)		(152	)
Other		265			(207	)		(617	)
Effective income (loss) tax		(358	)		(388	)		(602	)

Uncertainty in Income Taxes

According to ASC

740,

the Company reviewed the tax positions of each subsidiary. On

December 31, 2018

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

2016,

2017

and

2018.

Note 23 - Earnings (Loss) Per Share

12 Months Ended

Dec. 31, 2018

Notes to Financial Statements

Earnings Per Share [Text Block]

23—EARNINGS

(LOSS) PER SHARE

	December 31, 2018		December 31, 2017		December 31, 2016
Income (loss) available to common shareholders (in Euros)		(€338,38)2		(€681,345)		€3,842,201
Number of shares for the computation of basic EPS		28,997,866		28,961,928		27,823,313
Basic EPS (in Euros)		(€0.01)		(€0.02)		€0.14
Effect of dilutive securities		347,500		581,915		1,542,270
Number of shares for the computation of diluted EPS		28,997,866		28,961,928		29,365,583
Diluted EPS income / (loss) (in Euros)		(€0.01)		(€0.02)		€0.13

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 years ended

December 31, 2017

and

2018

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

Note 24 - Commitments and Contingencies	12 Months Ended
Note 24 - Commitments and Contingencies	Dec. 31, 2018
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	24—COMMITMENTS AND CONTINGENCIES 24 - 1 Commitments The Company currently has commitments regarding its operating leases as described in Note 12 - 2. 24 - 2 Contingencies The Company currently has contingencies relating to warranties provided to customers for products as described in Note 1 - 15 and Note 11.

Note 25 - Fair Value of Financial Instruments

12 Months Ended

Dec. 31, 2018

Notes to Financial Statements

Fair Value Disclosures [Text Block]

25—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, 2018		December 31, 2017
Assets:
Cash and cash equivalents	Level 1		19,464		20,004
Liabilities:
Short-term borrowings	Level 1		3,683		2,718
Long-Term Debt	Level 1		1,830		1,217
Investor Warrants	Level 3		–		840

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 changed over time depending on the volatility and share price at balance sheet date (see note

- Financial instruments carried at fair value).

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

inputs, for the period from

December 31, 2016

December 31, 2018

All amounts in thousands Euros unless otherwise stated	Investor Warrants 2012			Investor Warrants 2013			Investor Warrants 2016			Total Financial instruments carried at fair value
As of December 31, 2016		640			1,118			2,162			3,921
Warrants forfeited (see note 21) (1) .		(489	)		–			–			(489	)
Warrants exercises (see note 21) (1)		(136	)		–			–			(136	)
FV adjustments (see note 21) (1)		–			(656	)		(1,388	)		(2,044	)
USD/EUR exchange impact (2)		(16	)		(135	)		(262	)		(412	)
As of December 31, 2017		–			328			512			840
FV adjustments (see note 21) (1)		–			(345	)		(544	)		(889	)
USD/EUR exchange impact (2)		–			17			32			49
As of December 31, 2018		–			–			–			–

(

)

Reported in the Consolidated Statement of Income in line “Financial (expenses) income net”

(

)

Reported in the Consolidated Statement of Income in line “Foreign currency exchange gain (loss), net”

Please refer to “Note

– Long term debt and financial instruments carried out at fair value” for additional details.

- 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 26 - Concentration of Credit Risk	12 Months Ended
Note 26 - Concentration of Credit Risk	Dec. 31, 2018
Notes to Financial Statements
Concentration Risk Disclosure [Text Block]	26—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 €1.4 million and €1.0 million, for the years ended December 31, 2018 and 2017, 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 2018, 2017 and 2016, the Company did not generate more than 10% revenue with a single customer.

Note 27 - Foreign Currency Transactions	12 Months Ended
Note 27 - Foreign Currency Transactions	Dec. 31, 2018
Notes to Financial Statements
Foreign Currency Disclosure [Text Block]	27—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, 2018, there were no outstanding hedging instruments.

Note 28 - Segment Information

12 Months Ended

Dec. 31, 2018

Notes to Financial Statements

Segment Reporting Disclosure [Text Block]

28—SEGMENT

INFORMATION

The Company currently has

two

reporting segments: the High Intensity Focused Ultrasound division and the Urological Devices and Services division. The following tables set forth the key Statement of Income figures, by segment for fiscal years

2018,

2017

and

2016

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

2018,

2017

and

2016.

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:

	2018			2017			2016
Segment operating income (loss)		(1,315	)		(2,027	)		392
Financial income (expense), net		797			2,643			3,949
Foreign Currency exchange (losses) gains, net		538			(909	)		103
Income tax (expense) credit		(358	)		(388	)		(602	)
Consolidated net profit (loss)		(338	)		(681	)		3,842

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

December 31, 2018,

2017

and

2016:

	HIFU Division			UDS Division			Reconciling Items (1)			Total consolidated
2018
Sales of goods		5,494			19,576			–			25,070
Sales of RPPs & leases		3,750			1,336			–			5,086
Sales of spare parts and services		1,780			7,227			–			9,007
Total sales		11,025			28,139			–			39,163
External other revenues		19			–			–			19
Total revenues		11,044			28,139						39,183
Total COS		(5,312	)		(16,954	)		–			(22,266	)
Gross profit		5,732			11,185			–			16,917
R&D expenses		(2,394	)		(1,694	)		–			(4,088	)
Selling and marketing expenses		(4,628	)		(5,923	)		–			(10,551	)
G&A expenses		(1,036	)		(1,311	)		(1,246	)		(3,593	)
Total expenses		(8,057	)		(8,928	)		(1,246	)		(18,232	)
Operating income (loss) from operations		(2,325	)		2,257			(1,246	)		(1,315	)
Total Assets		13,648			29,849			5,243			48,740
Capital expenditures		1,154			775			–			1,928
Long-lived assets		2,855			5,158			–			8,013
Goodwill		645			1,767			–			2,412

	HIFU Division			UDS Division			Reconciling Items (1)			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			Reconciling Items (1)			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

(

)

For years

2016

and

2017,

these data were reported under “EDAP TMS (Corporate)”

Note 29 - Valuation Accounts

12 Months Ended

Dec. 31, 2018

Notes to Financial Statements

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

29—VALUATION

ACCOUNTS

	Allowance for deferred tax assets			Allowance for doubtful accounts			Slow-moving inventory			Warranty reserve

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
Charges to costs and expenses		515			365			355			433
Deductions: write-off and others		(228	)		10			(104	)		(334	)
Balance as of December 31, 2018		14,553			1,404			974			548

Note 30 - Supplemental Disclosures of Cash Flow Information

12 Months Ended

Dec. 31, 2018

Notes to Financial Statements

Cash Flow, Supplemental Disclosures [Text Block]

30—SUPPLEMENTAL

DISCLOSURES OF CASH FLOW INFORMATION

Interest and income taxes paid are as follows:

	2018	2017	2016
Income taxes paid (refunds received)	407	585	596
Interest paid	49	41	41
Interest received	12	7	4

Non-cash transactions:			2018				2017				2016
Capital lease obligations incurred			427				484				285

Note 31 - Related Party Transactions	12 Months Ended
Note 31 - Related Party Transactions	Dec. 31, 2018
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	31—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, since that date, transactions with this company are no longer 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 and €62 thousand, for 2017 and 2016 respectively. As of December 31, 2018 and 2017, the Company recorded no payables to Dae You. 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 and €483 thousand, in 2017 and 2016, respectively. As of December 31, 2018 and 2017, the Company recorded no receivables. In 2018, EDAP Technomed Co. Ltd. (Japan) contracted a loan amounting 80,000,000 JPY. As a current practice in Japan, this loan required a personal warranty from the representative director, president and CEO of the subsidiary Mr. Jean-François Bachelard. EDAP TMS S.A., as the mother company, counter-warranted this personal loan and agreed to indemnify Mr. Bachelard, in an indemnification letter dated November 27, 2018. In 2018, EDAP Technomed Sdn Bdh (Malaysia) contracted a loan amounting 90,000 MYR. As a current practice in Malaysia, this loan required a personal warranty from the representative director, president and CEO of the subsidiary Mr. Hervé de Soultrait. EDAP TMS S.A., as the mother company, counter-warranted this personal loan and agreed to indemnify Mr. de Soultrait, in an indemnification letter dated January 29, 2019.

Note 32 - Subsequent Events	12 Months Ended
Note 32 - Subsequent Events	Dec. 31, 2018
Notes to Financial Statements
Subsequent Events [Text Block]	32—SUBSEQUENT EVENTS There were no subsequent event.

Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2018

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).

With the exception of the change in the Company’s Revenue Recognition Policy as a result of the adoption of ASC

606,

there have been

changes to the accounting policies for the fiscal year ended

December

31,

2018,

that are of significance, or potential significance, to the Company.

Use of Estimates, Policy [Policy Text Block]

Management estimates

Consolidation, Policy [Policy Text Block]

Consolidation

The accompanying consolidated financial statements include the accounts of EDAP TMS S.A. and all its domestic and foreign owned subsidiaries.

Revenue Recognition, Policy [Policy Text Block]

Revenue recognition

The Company adopted ASC Topic

606,

Revenue from Contracts with Customers

, on

January 1, 2018.

The Company’s revenue consists of:

- Sales of goods (devices and consumables), where invoicing takes place upon delivery.

The Company invoices its customers based on the billing schedules in its sales arrangements. Payments are generally due between

one

three

months from date of invoice.

Our sale arrangements

may

include a combination of the following performance obligations: device(s), consumables, leases and services (such as, but

not

limited to, warranty extension).

not

directly observable, then the Company estimates the standalone selling price considering market conditions and entity-specific factors including, but

not

limited to, features and functionality of the goods and services, geographies, and type of customer. The Company regularly reviews standalone selling prices and updates these estimates as necessary.

The Company recognizes revenue when the performance obligations are satisfied by transferring control over the good or service to a customer.

The Company’s revenue consists of the following:

Sales of goods:

third

-party distributors.

The Company’s sales arrangements do

not

provide a right of return. The goods are generally covered by a period of

one

two

not

constitute a distinct performance obligation.

Sales of RPPs and leases:

Sales of spare parts and services:

not

recognized separately, unless specified in the contract.

Revenues related to Services mainly consist of maintenance contracts which rarely exceed

one

year and are recognized on a straight line basis over the term of the service period as the customer benefits from the service throughout the service contract period. For services rendered when

maintenance contract is in place or for services

not

included in the scope of a maintenance contract, revenues are recorded when services are performed.

one

two

years and the extended warranty covers periods beyond this statutory period. Standard warranties do

not

constitute a separate performance obligation. The Company accrues for the warranty costs at the time of sale of the device through the multiple-element arrangement.

Agents and distributors:

As part of its sale process in countries other than continental France, when the Company does

not

Deferred revenue:

Disaggregation of revenue:

Disaggregation by primary geographical market, and timing of revenue recognition is reported in Note

17.

Contract Balances:

Details on contract liabilities are reported on Note

10.

The Company applies the practical expedient in paragraph

606

and does

not

disclose information about remaining performance obligations that have original expected durations of

one

year or less. This relates mainly to maintenance services.

Cost of Sales, Policy [Policy Text Block]

Costs of sales

Revenue from Contract with Customer, Shipping and Handling Costs, Policy [Policy Text Block]

Shipping and handling costs

Shipping and handling costs are

not

considered as performance obligations. 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)		10 or lease term if shorter
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

€433

thousand,

€316

thousand and

€319

thousand for the years ended

December 31, 2018,

2017

and

2016,

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.

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.

not

contingent on future taxable income. As such, the Company considers the research tax credits as a grant, offsetting research and development expenses.

Advertising Costs, Policy [Policy Text Block]

Advertising costs

€719

thousand,

€672

thousand and

€744

thousand for the years ended

December 31, 2018,

2017

and

2016,

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 the following exchange rates:

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 Statement of Income

Aggregate foreign currency transactions gains and losses are disclosed in a single caption in the Statement of Income 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 Statement of Income.

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

Employee stock option plans

December 31, 2018,

the Company had

four

stock-based employee compensation plans. ASC

718

requires the recognition of fair value of stock compensation as an expense in the calculation of net income (loss).

Debt, Policy [Policy Text Block]

Warrants

The Company recorded outstanding warrants issued in

March 2012,

May 2013

and

April 2016

as a liability. Pursuant to guidance of ASC

815

(i), the Company determined that the said warrants could

not

December 31, 2018,

there were

more warrants outstanding.

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]

Recent accounting pronouncements

Recently Adopted Accounting Pronouncements

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

(Topic

606

), by

one

year. Topic

606supersedes

the revenue recognition requirements in Revenue Recognition (Topic

605

The Company adopted Topic

606

Revenue from Contracts with Customers

with a date of initial application as of

January 1, 2018.

As a result, the Company has changed its accounting policy for revenue recognition as detailed below.

The Company applied Topic

606

using the cumulative effect method i.e. by recognizing the cumulative effect of initially applying Topic

606

as an adjustment to the opening balance of equity at

January 1, 2018.

Therefore, the comparative information has

not

been adjusted and continues to be reported under Topic

605.

The details of the significant changes and quantitative impact of the changes are disclosed below.

In implementing Topic

606,

December 31, 2018

and

2017.

The Company performed an analysis of its relationships with agents and distributors within the framework of topic

606,

which did

not

result in a change of its conclusions that they are acting as principal.

The impact to the Company of adopting the new revenue standard primarily relates to additional and expanded disclosures, and in particular contract liabilities and disaggregated revenues. There is

impact on the opening balance of equity and on the

2018

revenue.

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.

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.

Recent Accounting Pronouncements

Not

Yet Adopted

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

January 1, 2019.

not

material. As of

January 1, 2019,

the estimated opening balance sheet impact is expected to amount to Euros

2.9

million on financial debt.

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.

Note 1 - Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2018

Notes Tables

Property, Plant, and Equipment, Estimated Useful Life [Table Text Block]

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

Amortizable Intangible Assets, Useful Life [Table Text Block]

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

Note 2 - Cash Equivalents (Tables)

12 Months Ended

Dec. 31, 2018

Notes Tables

Schedule of Cash and Cash Equivalents [Table Text Block]

	December 31,
	2018		2017
Total cash and cash equivalents		19.464		20,004
Short term investments		–		–
Total cash and cash equivalents, and short term investments		19,464		20,004

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

12 Months Ended

Dec. 31, 2018

Notes Tables

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

	December 31,
	2018			2017
Trade accounts receivable		12,907			12,202
Notes receivable		408			181
Less: allowance for doubtful accounts		(1,405	)		(1,029	)
Total		11,910			11,354
Less current portion		(11,884	)		(11,277	)
Total long-term portion		26			77

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

	Sales type leases
2019		42
2020		18
2021		8
2022		–
2022		–
Total minimum payments		70

Note 4 - Other Receivables (Tables)

12 Months Ended

Dec. 31, 2018

Notes Tables

Schedule of Other Receivables [Table Text Block]

	December 31,
	2018		2017
Research and development tax credit receivable from the French State		685		560
Value-added taxes receivable		390		216
Other receivables from Government and public authorities		233		238
Others		126		52
Total		1,434		1,066

Note 5 - Inventories (Tables)

12 Months Ended

Dec. 31, 2018

Notes Tables

Schedule of Inventory, Current [Table Text Block]

	December 31,
	2018			2017
Components, spare parts		3,496			3,909
Work-in-progress		576			729
Finished goods – own manufactured products		2,672			1,167
Finished goods – distribution products		1,442			1,656
Total gross inventories		8,186			7,461
Less: allowance for slow-moving inventory and net realizable value		(974	)		(722	)
Total		7,212			6,739

Note 6 - Other Assets (Tables)

12 Months Ended

Dec. 31, 2018

Notes Tables

Schedule of Other Assets [Table Text Block]

	December 31,
	2018		2017
Prepaid expenses, current portion		382		489
Total		382		489

Note 7 - Property and Equipment, Net (Tables)

12 Months Ended

Dec. 31, 2018

Notes Tables

Property, Plant and Equipment [Table Text Block]

	December 31,
	2018			2017
Equipment		8,677			7,588
Furniture, fixture, and fittings and other		4,064			3,766
Total gross value		12,742			11,354
Less: accumulated depreciation and amortization		(8,534	)		(7,672	)
Total		4,208			3,682

Note 8 - Goodwill and Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2018

Notes Tables

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

	December 31,
	2018			2017
Licenses		1,431			993
Trade name and trademark		414			393
Patents		412			412
Organization costs		320			320
Total gross value		2,577			2,118
Accumulated amortization for licenses		(587	)		(477	)
Accumulated amortization for trade name and trademark		(411	)		(383	)
Accumulated amortization for patents		(412	)		(411	)
Accumulated amortization for organization costs		(320	)		(320	)
Less: Total accumulated amortization		(1,730	)		(1,591	)
Total		847			527

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

	December 31, 2018

2019		97
2020		89
2021		87
2022		85
2023		83
Total		441

Note 9 - Trade Accounts and Notes Payable (Tables)

12 Months Ended

Dec. 31, 2018

Notes Tables

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

	December 31,
	2018		2017
Trade accounts payable		6,286		6,220
Notes payable		11		90
Total		6,297		6,310

Note 10 - Deferred Revenues (Tables)

12 Months Ended

Dec. 31, 2018

Notes Tables

Contract with Customer, Asset and Liability [Table Text Block]

	December 31,
	2018			2017
Deferred revenues on maintenance contracts		1,246			1,497
Deferred revenue on RPP		339			405
Deferred revenue on sale of devices		289			218
Deferred revenue on extension of warranty, included in sales contracts		855			676
Deferred research and development grants		173			61
Total		2,902			2,857
Less long term portion		(973	)		(562	)
Current portion		1,929			2,295

Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Table Text Block]

	December 31, 2018

2019		167
2020		264
2021		218
2022		162
2023		44
Total		855

Change in Contract with Customer, Liability [Table Text Block]

<div style="display: inline; font-family: times new roman; font-size: 10pt"><table cellpadding="0" cellspacing="0" align="center" style="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; min-; min-width: 700px;"> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td> <td style="font-weight: bold; border-bottom: Black 1pt solid"> </td> <td colspan="3" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Total</td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: left">Beginning balance </td> <td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 14%; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">676</div></td> <td style="white-space: nowrap; width: 1%; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">New extension of warranty </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;">331</div></td> <td style="white-space: nowrap; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Recognition of revenue </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;">(152</div></td> <td style="white-space: nowrap; border-bottom: Black 1pt solid; text-align: left">)</td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Ending balance </td> <td style="border-bottom: Black 2.5pt double"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">855</div></td> <td style="white-space: nowrap; border-bottom: Black 2.5pt double; text-align: left"> </td> </tr> </table></div>

Note 11 - Other Accrued Liabilities (Tables)

12 Months Ended

Dec. 31, 2018

Notes Tables

Schedule of Accrued Liabilities [Table Text Block]

	December 31,
	2018			2017
Retirement indemnities		2,287			2,076
Provision for warranty costs		547			449
Accruals for payroll and associated taxes		680			611
Conditional government advances		1,039			1,039
Value added tax payable		327			125
Advances received from customers		115			108
Provision for Asset Retirement Obligation (Japan)		118			100
Provision for employee termination indemnities (Italy)		369			349
Provision for employee termination indemnities (Korea)		30			–
Others		411			360
Total		5,923			5,217
Less non-current portion		(3,800	)		(3,681	)
Current portion		2,122			1,536

Schedule of Conditional Advances [Table Text Block]

2019			–
2020			–
2021			–
2022			203
2023 and thereafter			836
Total			1,039

Schedule of Product Warranty Liability [Table Text Block]

	December 31,
	2018			2017
Beginning of year		449			548
Amount used during the year		(335	)		(415	)
New warranty expenses		433			316
End of year		547			449
Less current portion		(356	)		(265	)
Long term portion		191			184

Note 12 - Lease Obligations (Tables)

12 Months Ended

Dec. 31, 2018

Notes Tables

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

	December 31,
2019		401
2020		361
2021		252
2022		170
2023 and thereafter		89
Total minimum lease payments		1273
Less: amount representing interest		(39	)
Present value of minimum lease payments		1,234
Less: current portion		(383	)
Long-term portion		852

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

	France		Japan		USA		Italy

2019		329		227		45		37
2020		329		167		45		37
2021		329		132		4		37
2022		329		39		–		25
2023 and thereafter		822		–		–		–
Total		2,138		565		94		135

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

12 Months Ended

Dec. 31, 2018

Notes Tables

Schedule of Debt [Table Text Block]

	December 31,
	2018			2017
France term loan		526			700
Japanese term loan (YEN)		628			40
Germany term loan		632			399
Italy term loan		27			78
Malaysia term loan		17			–
Total long term debt		1,830			1,217
Less current portion		(491	)		(383	)
Total long-term portion		1,339			834

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

Initial
Amount

Maturity

Fixed Interest rate

Frequency of
principal payments

EDAP Technomed Co. Ltd

80,000,000

November 30, 2025

1.98

Monthly instalment

	Initial Amount		Maturity		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

Maturity

Fixed Interest rate

Frequency of
principal payments

EDAP TMS GMBH

450,000

November 30, 2020

2.49

Monthly instalment

Initial
Amount

Maturity

Fixed Interest rate

Frequency of
principal payments

EDAP TMS GMBH

136,500

December 31, 2022

2.25

Monthly instalment

Initial
Amount

Maturity

Fixed Interest rate

Frequency of
principal payments

EDAP TMS GMBH

400,000

April 30, 2023

2.40

Monthly instalment

Initial
Amount

Maturity

Fixed Interest rate

Frequency of
principal payments

EDAP TMS FRANCE

700,000

October 16, 2021

0.40

Quarterly instalment

Initial
Amount

Maturity

Fixed Interest rate

Frequency of
principal payments

EDAP TECHNOMED SDN BHD

90,000

July 31, 2022

4.64

Monthly instalment

Schedule of Derivative Instruments [Table Text Block]

	December 31,
	2018		2017

Investor Warrants		–		840
				–
Total		–		840
Less current portion		–		(840	)
Total long-term portion		–		–

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

	At inception date		December 31, 2018		December 31, 2017
Share price at closing date		$3.96		–		$2.87
Strike price of warrants		$4.25		–		$4.25
Risk free interest rate at 5.5 years		1.07%		–		0%
Share price volatility		71%		–		57.40%
Dividend rates		0%		–		0%
Unit fair value		$2.35		–		$0.26
Total fair value (in thousand $)		$3,525		–		$392
Total equivalent amount (in thousand €)		€2,725		–		€328

	At inception date		December 31, 2018		December 31, 2017
Share price at closing date		3.64		–		2.87
Strike price of warrants		$4.50		–		$4.50
Risk free interest rate at 2.5 years		0%		–		0%
Share price volatility		60.20%		–		57.40%
Dividend rates		0%		–		0%
Unit fair value		$1.09		–		$0.19
Total fair value (in thousand $)		$3,579		–		$614
Total equivalent amount (in thousands €)		€3,168		–		€512

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

2019			491
2020			460
2021			381
2022			205
2023 and thereafter			293
Total			1,830

- 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.

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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, 2018

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 style="white-space: nowrap"> </td> <td style="font-weight: bold"> </td> <td colspan="7" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">December 31,</td> </tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td> <td style="font-weight: bold"> </td> <td colspan="3" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2018</td> <td style="font-weight: bold; border-bottom: Black 1pt solid"> </td> <td colspan="3" style="white-space: nowrap; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2017</td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 68%; text-align: left">Provision for retirement indemnities (Japan & France), less current portion </td> <td style="width: 2%"> </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;">2,222</div></td> <td style="white-space: nowrap; width: 1%; text-align: left"> </td> <td style="width: 2%"> </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="white-space: nowrap; 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;">170</div></td> <td style="white-space: nowrap; 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;">349</div></td> <td style="white-space: nowrap; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Provision for employee termination indemnities (Korea) 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;">30</div></td> <td style="white-space: nowrap; 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;">–</div></td> <td style="white-space: nowrap; 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;">118</div></td> <td style="white-space: nowrap; 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;">101</div></td> <td style="white-space: nowrap; 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;">191</div></td> <td style="white-space: nowrap; 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;">184</div></td> <td style="white-space: nowrap; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Conditional government advances, 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;">1,039</div></td> <td style="white-space: nowrap; 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;">1,039</div></td> <td style="white-space: nowrap; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Accrued interest 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;">30</div></td> <td style="white-space: nowrap; 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;">–</div></td> <td style="white-space: nowrap; border-bottom: Black 1pt solid; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total </td> <td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">3,800</div></td> <td style="white-space: nowrap; border-bottom: Black 2.5pt double; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;"><div style="display: inline; font-size: 10pt">3,68 1</div></div></td> <td style="white-space: nowrap; border-bottom: Black 2.5pt double; text-align: left"> </td> </tr> </table></div>

Schedule of Assumptions Used [Table Text Block]

	Pension Benefits - France
	2018			2017
Discount rate		1.60	%		1.60	%
Salary increase		2.50	%		2.50	%
Retirement age		65			65
Average retirement remaining service period		24			24

	Pension Benefits - Japan
	2018			2017
Discount rate		0.50	%		0.50	%
Salary increase		2.50	%		2.50	%
Retirement age		60			60
Average retirement remaining service period		14			14

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

	France			Japan

Non-current liabilities		966			1,255
Current liabilities		10			55
Accumulated other comprehensive income (loss)		(161	)		(416	)
Total		815			895

	France			Japan

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

Schedule of Defined Benefit Plans Disclosures [Table Text Block]

France	2018		2017			2016

Change in benefit obligations:
Benefit obligations at beginning of year		895		842			694
Service cost		67		66			45
Interest cost		14		13			15
Actuarial (gain) / loss		–		–			88
Amortization of net prior service cost		1		1			–
Benefits paid		–		(27	)		–
Benefit obligations at end of year (1)		976		895			842
Unrecognized actuarial (gain) loss (2)		141		144			147
Unrecognized prior service cost (2)		20		22			23
Accrued pension cost		815		729			672

Japan	2018			2017			2016

Change in benefit obligations:
Benefit obligations at beginning of year		1,182			1,162			906
Service cost		131			118			81
Interest cost		6			6			10
Amortization of net loss		26			24			16
Actuarial (gain) / loss		–			(12	)		147
Benefits paid		(94	)		(17	)		(38	)
Exchange rate impact		(60	)		(99	)		40
Benefit obligations at end of year (1)		1,311			1,182			1,162
Unrecognized actuarial (gain) loss (2)		416			412			464
Unrecognized prior service cost (2)		–			–			–
Accrued pension cost		895			769			698

Schedule of Expected Benefit Payments [Table Text Block]

	France		Japan

2019		10		55
2020		–		6
2021		86		55
2022		–		75
2023		107		96
2024-2028		277		743

Note 16 - Shareholders' Equity (Tables)

12 Months Ended

Dec. 31, 2018

Notes Tables

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

	Year Ended December 31,
	2018			2017			2016
Weighted-average expected life (years)		6.25			6.25			6.25
Expected volatility rates (1)		52.6	%		57.4	%		60.60	%
Expected dividend yield		0	%		0	%		0	%
Risk-free interest rate		0.18	%		0.02	%		0.01	%
Weighted-average exercise price (€)		2.65			2.39			3.22
Weighted-average fair value of options granted during the year (€)		1.33			1.29			1.67

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

	2018					2017					2016
	Options			Weighted average exercise price (€)		Options			Weighted average exercise price (€)		Options			Weighted average exercise price (€)
Outstanding on January 1,		1,207,600			2.61		1,427,438			2.94		917,188			2.79
Granted		165,000			2.65		260,000			2.39		575,000			3.22
Exercised		–			–		(60,000	)		1.91		–			–
Forfeited		(25,000	)		3.05		(134,750	)		3.09		(64,750	)		3.30
Expired		–			–		(285,088	)		3.99		–			–
Outstanding on December 31,		1,347,600			2.61		1,207,600			2.61		1,427,438			2.94
Exercisable on December 31,		772,600			2.44		598,850			2.29		774,938			2.87
Share purchase options available for grant on December 31		250,428					250,428					243,428

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		505,000		7.3		3.22		–		252,500		3.22		–
2.65		165,000		9.7		2.65		–		–		–		–
2.39		210,000		8.3		2.39		–		52,500		2.39		–
2.38		120,100		1.5		2.38		–		120,100		2.38		–
1.91		297,500		4.0		1.91		–		297,5000		1.91		–
1.88		50,000		1.5		1.88		–		50,000		1.88		–
1.88 to 3.22		1,347,600		5.4		2.61		–		772,600		2.44		–

Schedule of Nonvested Share Activity [Table Text Block]

	Options			Weighted average Grant-Date Fair Value (€)
Non-vested at January 1, 2018		593,750			1.53
Granted		165,000			1.33
Vested		(180,000	)		1.56
Forfeited		(3,750	)		1.29
Non-vested at December 31, 2018		575,000			1.47

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

	Year Ended December 31, 2018
	Foreign currency translation adjustments			Provision for retirement indemnities			Total
Beginning balance		(3,027	)		(577	)		(3,604	)
Other comprehensive income (loss) before reclassifications		–			–			–
Reclassified from accumulated other comprehensive loss		–			–			–
Net current-period other comprehensive income (loss)		(146	)		–			(146	)
Ending balance		(3,173	)		(577	)		(3,748	)

	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	)

Note 17 - Total Sales (Tables)

12 Months Ended

Dec. 31, 2018

Notes Tables

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

Primary geographical markets (€)	2018		2017		2016
Asia		14,119		13,461		10,427
France		11,577		10,573		9,606
United States		2,048		1,748		3,418
Others geographical areas		11,419		9,904		12,127
		39,163		35,686		35,579

Disaggregation of Revenue [Table Text Block]

Timing of revenue recognition	2018		2017		2016
Products transferred at a point in time		31,373		28,760		29,842
Products and services transferred over time		7,790		6,927		5,737
		39,163		35,686		35,579

Note 18 - Other Revenues (Tables)

12 Months Ended

Dec. 31, 2018

Notes Tables

Schedule of Other Revenues [Table Text Block]

	2018		2017		2016
Licenses and others		19		60		32
Total		19		60		32

Note 19 - Costs of Sales (Tables)

12 Months Ended

Dec. 31, 2018

Notes Tables

Schedule of Costs of Sales [Table Text Block]

	2018			2017			2016
Direct costs of sales		(13,683	)		(12,706	)		(11,161	)
Indirect costs of sales		(8,583	)		(8,232	)		(8,039	)
Total costs of sales		(22,266	)		(20,938	)		(19,200	)

Note 20 - Research and Development Expenses (Tables)

12 Months Ended

Dec. 31, 2018

Notes Tables

Schedule of Research and Development Expenses [Table Text Block]

	2018			2017			2016
Gross research and development expenses		(4,863	)		(4,539	)		(4,577	)
Research Tax Credit		685			504			511
Grants		90			154			198
Net Research and development expenses		(4,088	)		(3,881	)		(3,868	)

Note 21 - Financial Income, Net (Tables)

12 Months Ended

Dec. 31, 2018

Notes Tables

Interest Income and Interest Expense Disclosure [Table Text Block]

	2018			2017			2016
Interest income		19			18			21
Interest expense		(111	)		(44	)		(57	)
Warrants exercised / forfeited		889			625			174
Changes in fair value of Financial Instrument (1)		–			2,044			3,811
Total		797			2,643			3,949

Note 22 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2018

Notes Tables

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

	2018			2017			2016
France		1,687			1,003			4,936
Other countries		(1,667	)		(1,296	)		(492	)
Total		20			(293	)		4,444

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

	2018			2017			2016
Current income tax expense:
France		(163	)		(161	)		(323	)
Other countries		(351	)		(373	)		(249	)
Sub-total current income tax expense		(515	)		(534	)		(572	)
Deferred income tax (expense) benefit:
France		2			(15	)		(2	)
Other countries		155			161			(30	)
Sub-total deferred income tax (expense) benefit		157			146			(32	)
Total		(358	)		(388	)		(602	)

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

	December 31,
	2018			2017
Net operating loss carry forwards		13,675			13,218
Elimination of intercompany profit in inventory		187			167
Elimination of intercompany profit in fixed assets		343			265
Provisions for retirement indemnities		488			566
Capital leases treated as operating leases for tax		10			(3	)
Other items		174			216
Total deferred tax assets		14,877			14,431
Total deferred tax liabilities		–			–
Net deferred tax assets		14,877			14,431
Valuation allowance for deferred tax assets		(14,553	)		(14,266	)
Deferred tax assets (liabilities), net of allowance		324			165

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

	2018			2017			2016
Effective income / (loss) tax at French statutory tax rate		(6	)		98			(1,480	)
Income of foreign subsidiaries taxed at different tax rates		(124	)		64			109
Effect of net operating loss carry-forwards and valuation allowances		(210	)		(1,530	)		115
Non-taxable debt fair value variation		235			1,026			1,207
Permanent differences		(392	)		178			217
Effect of cancellation of intra-group positions		35			144			–
French business tax included in income tax (CVAE)		(161	)		(161	)		(152	)
Other		265			(207	)		(617	)
Effective income (loss) tax		(358	)		(388	)		(602	)

Note 23 - Earnings (Loss) Per Share (Tables)

12 Months Ended

Dec. 31, 2018

Notes Tables

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

	December 31, 2018		December 31, 2017		December 31, 2016
Income (loss) available to common shareholders (in Euros)		(€338,38)2		(€681,345)		€3,842,201
Number of shares for the computation of basic EPS		28,997,866		28,961,928		27,823,313
Basic EPS (in Euros)		(€0.01)		(€0.02)		€0.14
Effect of dilutive securities		347,500		581,915		1,542,270
Number of shares for the computation of diluted EPS		28,997,866		28,961,928		29,365,583
Diluted EPS income / (loss) (in Euros)		(€0.01)		(€0.02)		€0.13

Note 25 - Fair Value of Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2018

Notes Tables

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

	ASC 820 Level	December 31, 2018		December 31, 2017
Assets:
Cash and cash equivalents	Level 1		19,464		20,004
Liabilities:
Short-term borrowings	Level 1		3,683		2,718
Long-Term Debt	Level 1		1,830		1,217
Investor Warrants	Level 3		–		840

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

All amounts in thousands Euros unless otherwise stated	Investor Warrants 2012			Investor Warrants 2013			Investor Warrants 2016			Total Financial instruments carried at fair value
As of December 31, 2016		640			1,118			2,162			3,921
Warrants forfeited (see note 21) (1) .		(489	)		–			–			(489	)
Warrants exercises (see note 21) (1)		(136	)		–			–			(136	)
FV adjustments (see note 21) (1)		–			(656	)		(1,388	)		(2,044	)
USD/EUR exchange impact (2)		(16	)		(135	)		(262	)		(412	)
As of December 31, 2017		–			328			512			840
FV adjustments (see note 21) (1)		–			(345	)		(544	)		(889	)
USD/EUR exchange impact (2)		–			17			32			49
As of December 31, 2018		–			–			–			–

Note 28 - Segment Information (Tables)

12 Months Ended

Dec. 31, 2018

Notes Tables

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

	2018			2017			2016
Segment operating income (loss)		(1,315	)		(2,027	)		392
Financial income (expense), net		797			2,643			3,949
Foreign Currency exchange (losses) gains, net		538			(909	)		103
Income tax (expense) credit		(358	)		(388	)		(602	)
Consolidated net profit (loss)		(338	)		(681	)		3,842

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

	HIFU Division			UDS Division			Reconciling Items (1)			Total consolidated
2018
Sales of goods		5,494			19,576			–			25,070
Sales of RPPs & leases		3,750			1,336			–			5,086
Sales of spare parts and services		1,780			7,227			–			9,007
Total sales		11,025			28,139			–			39,163
External other revenues		19			–			–			19
Total revenues		11,044			28,139						39,183
Total COS		(5,312	)		(16,954	)		–			(22,266	)
Gross profit		5,732			11,185			–			16,917
R&D expenses		(2,394	)		(1,694	)		–			(4,088	)
Selling and marketing expenses		(4,628	)		(5,923	)		–			(10,551	)
G&A expenses		(1,036	)		(1,311	)		(1,246	)		(3,593	)
Total expenses		(8,057	)		(8,928	)		(1,246	)		(18,232	)
Operating income (loss) from operations		(2,325	)		2,257			(1,246	)		(1,315	)
Total Assets		13,648			29,849			5,243			48,740
Capital expenditures		1,154			775			–			1,928
Long-lived assets		2,855			5,158			–			8,013
Goodwill		645			1,767			–			2,412

	HIFU Division			UDS Division			Reconciling Items (1)			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			Reconciling Items (1)			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

Note 29 - Valuation Accounts (Tables)

12 Months Ended

Dec. 31, 2018

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, 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
Charges to costs and expenses		515			365			355			433
Deductions: write-off and others		(228	)		10			(104	)		(334	)
Balance as of December 31, 2018		14,553			1,404			974			548

Note 30 - Supplemental Disclosures of Cash Flow Information (Tables)

12 Months Ended

Dec. 31, 2018

Notes Tables

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

	2018	2017	2016
Income taxes paid (refunds received)	407	585	596
Interest paid	49	41	41
Interest received	12	7	4

Non-cash transactions:			2018				2017				2016
Capital lease obligations incurred			427				484				285

Note 1 - Summary of Significant Accounting Policies (Details Textual) - EUR (€) € in Thousands, shares in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Jan. 01, 2019
Product Warranty Expense		€ 433	€ 316	€ 319
Advertising Expense		€ 719	€ 672	€ 744
Class of Warrant or Right, Outstanding		0
Subsequent Event [Member] \| Accounting Standards Update 2016-02 [Member]
Operating Lease, Right-of-Use Asset					€ 2,900
Operating Lease, Liability, Total					€ 2,900
Minimum [Member]
Revenue from Contract with Customer, Customer Payment Period		30 days
Standard Product Warranty Period		1 year	1 year
Maximum [Member]
Revenue from Contract with Customer, Customer Payment Period		90 days
Standard Product Warranty Period		2 years	2 years
Maximum [Member] \| Devices Leased Under RPPs and Devices Subject to Sale and Leaseback Transactions [Member]
Property, Plant and Equipment, Useful Life	7 years

Note 1 - Summary of Significant Accounting Policies - Estimated Useful Life of Property and Equipment (Details)	12 Months Ended
	Dec. 31, 2018
Leasehold Improvements [Member]
Estimated useful life (Year)	10 years
Equipment [Member] \| Minimum [Member]
Estimated useful life (Year)	3 years
Equipment [Member] \| Maximum [Member]
Estimated useful life (Year)	10 years
Furniture, Fixtures, Fittings, and Other [Member] \| Minimum [Member]
Estimated useful life (Year)	2 years
Furniture, Fixtures, Fittings, and Other [Member] \| Maximum [Member]
Estimated useful life (Year)	10 years

Note 1 - Summary of Significant Accounting Policies - Estimated Useful Life of Intangible Assets (Details)	12 Months Ended
	Dec. 31, 2018
Patents [Member]
Finite intangible assets, useful life (Year)	5 years
SAP Licenses [Member]
Finite intangible assets, useful life (Year)	10 years
Other Licenses [Member]
Finite intangible assets, useful life (Year)	5 years
Trademarks and Trade Names [Member]
Finite intangible assets, useful life (Year)	7 years

Note 2 - Cash Equivalents - Schedule of Cash Equivalents and Short Term Investments (Details) - EUR (€) € in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Total cash and cash equivalents	€ 19,464	€ 20,004	€ 21,989	€ 13,578
Short term investments
Total cash and cash equivalents, and short term investments	€ 19,464	€ 20,004

Note 3 - Trade Accounts and Notes Receivable, Net (Details Textual) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Provision for Doubtful Accounts	€ 362	€ 107	€ 18

Note 3 - Trade Accounts and Notes Receivable, Net - Schedule of Accounts, Notes, Loans and Financing Receivable (Details) - EUR (€) € in Thousands	Dec. 31, 2018	Dec. 31, 2017
Trade accounts receivable	€ 12,907	€ 12,202
Notes receivable	408	181
Less: allowance for doubtful accounts	(1,405)	(1,029)
Total	11,910	11,354
Less current portion	(11,884)	(11,277)
Net Trade accounts and notes receivable, non-current	€ 26	€ 77

Note 3 - Trade Accounts and Notes Receivable, Net - Schedule of Long Term Payments Receivable (Details) - EUR (€) € in Thousands	Dec. 31, 2018	Dec. 31, 2017
Total minimum payments	€ 26	€ 77
Sales Type Leases [Member]
2019	42
2020	18
2021	8
2022
2022
Total minimum payments	€ 70

Note 4 - Other Receivables - Schedule of Other Receivables (Details) - EUR (€) € in Thousands	Dec. 31, 2018	Dec. 31, 2017
Research and development tax credit receivable from the French State	€ 685	€ 560
Value-added taxes receivable	390	216
Other receivables from Government and public authorities	233	238
Others	126	52
Total	€ 1,434	€ 1,066

Note 5 - Inventories (Details Textual) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Inventory Write-down	€ 227	€ 41	€ 55

Note 5 - Inventories - Schedule of Inventories (Details) - EUR (€) € in Thousands	Dec. 31, 2018	Dec. 31, 2017
Components, spare parts	€ 3,496	€ 3,909
Work-in-progress	576	729
Finished goods – own manufactured products	2,672	1,167
Finished goods – distribution products	1,442	1,656
Total gross inventories	8,186	7,461
Less: allowance for slow-moving inventory and net realizable value	(974)	(722)
Total	€ 7,212	€ 6,739

Note 6 - Other Assets - Schedule of Other Assets (Details) - EUR (€) € in Thousands	Dec. 31, 2018	Dec. 31, 2017
Prepaid expenses, current portion	€ 382	€ 489
Total	€ 382	€ 489

Note 7 - Property and Equipment, Net (Details Textual) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Depreciation, Depletion and Amortization, Nonproduction, Total	€ 1,367	€ 1,153	€ 843
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment, Ending Balance	8,534	7,672
Assets Held under Capital Leases [Member]
Depreciation, Depletion and Amortization, Nonproduction, Total	386	218	164
Capital Leased Assets, Gross, Total	2,704	2,081
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment, Ending Balance	2,291	2,018
Vehicles, Office and IT Equipment Held Under Capital Leases [Member]
Capital Leased Assets, Gross, Total	1,423	981
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment, Ending Balance	619	528
Equipment Leased to Other Party [Member]
Depreciation, Depletion and Amortization, Nonproduction, Total	51	24	€ 2
Capital Leased Assets, Gross, Total	351	474
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment, Ending Balance	€ 72	€ 27

Note 7 - Property and Equipment, Net - Schedule of Property, Plant and Equipment (Details) - EUR (€) € in Thousands	Dec. 31, 2018	Dec. 31, 2017
Property and equipment, gross	€ 12,742	€ 11,354
Less: accumulated depreciation and amortization	(8,534)	(7,672)
Total	4,208	3,682
Equipment [Member]
Property and equipment, gross	8,677	7,588
Furniture and Fixtures [Member]
Property and equipment, gross	€ 4,064	€ 3,766

Note 8 - Goodwill and Intangible Assets (Details Textual) € in Thousands	12 Months Ended
	Dec. 31, 2018 EUR (€)	Dec. 31, 2017 EUR (€)	Dec. 31, 2016 EUR (€)
Goodwill, Ending Balance	€ 2,412	€ 2,412
Number of Reporting Units	2
Goodwill, Impairment Loss	€ 0
Amortization of Intangible Assets, Total	110	€ 74	€ 42
Urology Devices and Services (UDS) [Member]
Goodwill, Ending Balance	1,767
High Intensity Focused Ultrasound (HIFU) [Member]
Goodwill, Ending Balance	€ 645

Note 8 - Goodwill and Intangible Assets - Schedule of Finite-lived Intangible Assets (Details) - EUR (€) € in Thousands	Dec. 31, 2018	Dec. 31, 2017
Finite-lived, intangible assets, gross	€ 2,577	€ 2,118
Finite-lived, intangible assets, accumulated amortization	(1,730)	(1,591)
Total	847	527
Licensing Agreements [Member]
Finite-lived, intangible assets, gross	1,431	993
Finite-lived, intangible assets, accumulated amortization	(587)	(477)
Trademarks and Trade Names [Member]
Finite-lived, intangible assets, gross	414	393
Finite-lived, intangible assets, accumulated amortization	(411)	(383)
Patents [Member]
Finite-lived, intangible assets, gross	412	412
Finite-lived, intangible assets, accumulated amortization	(412)	(411)
Organization Costs [Member]
Finite-lived, intangible assets, gross	320	320
Finite-lived, intangible assets, accumulated amortization	€ (320)	€ (320)

Note 8 - Goodwill and Intangible Assets - Schedule of Finite-lived Intangible Assets, Future Amortization Expense (Details) € in Thousands	Dec. 31, 2018 EUR (€)
2019	€ 97
2020	89
2021	87
2022	85
2023	83
Total	€ 441

Note 9 - Trade Accounts and Notes Payable - Schedule of Trade Accounts and Notes Payable (Details) - EUR (€) € in Thousands	Dec. 31, 2018	Dec. 31, 2017
Trade accounts payable	€ 6,286	€ 6,220
Notes payable	11	90
Total	€ 6,297	€ 6,310

Note 10 - Deferred Revenues - Summary of Deferred Revenues (Details) - EUR (€) € in Thousands	Dec. 31, 2018	Dec. 31, 2017
Deferred revenues, total	€ 2,902	€ 2,857
Less long term portion	(973)	(562)
Deferred revenues, current portion	1,929	2,295
Maintenance [Member]
Deferred revenues, total	1,246	1,497
RPP [Member]
Deferred revenues, total	339	405
Sale of Devices [Member]
Deferred revenues, total	289	218
Extension of Warranty [Member]
Deferred revenues, total	855	676
Research and Development Grants [Member]
Deferred revenues, total	€ 173	€ 61

Note 10 - Deferred Revenues - Deferred Revenue Recognition Period (Details) € in Thousands	Dec. 31, 2018 EUR (€)
Extension of Warranty [Member]
Revenue, remaining performance obligation, amount	€ 855

Note 10 - Deferred Revenues - Deferred Revenue Recognition Period 2 (Details) - Extension of Warranty [Member] € in Thousands	Dec. 31, 2018 EUR (€)
Revenue, remaining performance obligation, amount	€ 855
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-01-01
Revenue, remaining performance obligation, expected timing of satisfaction, period (Year)	1 year
Revenue, remaining performance obligation, amount	€ 167
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-01-01
Revenue, remaining performance obligation, expected timing of satisfaction, period (Year)	1 year
Revenue, remaining performance obligation, amount	€ 264
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-01-01
Revenue, remaining performance obligation, expected timing of satisfaction, period (Year)	1 year
Revenue, remaining performance obligation, amount	€ 218
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Revenue, remaining performance obligation, expected timing of satisfaction, period (Year)	1 year
Revenue, remaining performance obligation, amount	€ 162
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-01-01
Revenue, remaining performance obligation, expected timing of satisfaction, period (Year)	1 year
Revenue, remaining performance obligation, amount	€ 44

Note 10 - Deferred Revenues - Change in Deferred Revenue on Extension of Warranty (Details) € in Thousands	12 Months Ended
	Dec. 31, 2018 EUR (€)
Beginning balance	€ 2,857
Ending balance	2,902
Extension of Warranty [Member]
Beginning balance	676
New extension of warranty	331
Recognition of revenue	(152)
Ending balance	€ 855

Note 11 - Other Accrued Liabilities (Details Textual)	Dec. 31, 2018
Conditional Advances, Interest Rate, Percentage	1.44%

Note 11 - Other Accrued Liabilities - Schedule of Other Accrued Liabilities (Details) - EUR (€) € in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Retirement indemnities	€ 2,287	€ 2,076
Provision for warranty costs	547	449	€ 548
Accruals for payroll and associated taxes	680	611
Conditional government advances	1,039	1,039
Value added tax payable	327	125
Advances received from customers	115	108
Provision for Asset Retirement Obligation (Japan)	118	100
Others	411	360
Total	5,923	5,217
Less non-current portion	(3,800)	(3,681)
Other accrued liabilities	2,122	1,536
ITALY
Provision for employee termination indemnities	369	349
KOREA, REPUBLIC OF
Provision for employee termination indemnities	€ 30

Note 11 - Other Accrued Liabilities - Conditional Advances (Details) - EUR (€) € in Thousands	Dec. 31, 2018	Dec. 31, 2017
2019
2020
2021
2022	203
2023 and thereafter	836
Total	€ 1,039	€ 1,039

Note 11 - Other Accrued Liabilities - Schedule of Changes in Warranty Costs Provision (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Beginning of year	€ 449	€ 548
Amount used during the year	(335)	(415)
New warranty expenses	433	316
End of year	547	449
Less current portion	(356)	(265)
Long term portion	€ 191	€ 184

Note 12 - Lease Obligations (Details Textual) € in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2018 EUR (€)	Dec. 31, 2017 EUR (€)	Dec. 31, 2016 EUR (€)	Dec. 31, 2018 USD ($)	Dec. 31, 2018 EUR (€)
Interest Expense, Lessee, Assets under Capital Lease	€ 21	€ 13	€ 18
Operating Leases, Rent Expense, Net, Total	€ 1,002	€ 904	€ 841
FRANCE
Lessee, Operating Lease, Term of Contract				10 years	10 years
Medical Devices [Member]
Capital Lease Obligations, Total					€ 432
Vehicles and Other IT Equipment [Member]
Capital Lease Obligations, Total \| $				$ 802

Note 12 - Lease Obligations - Schedule of Future Minimum Lease Payments for Capital Leases (Details) - EUR (€) € in Thousands	Dec. 31, 2018	Dec. 31, 2017
2019	€ 401
2020	361
2021	252
2022	170
2023 and thereafter	89
Total minimum lease payments	1,273
Less: amount representing interest	(39)
Present value of minimum lease payments	1,234
Less: current portion	(383)	€ (255)
Capital lease obligations, non-current	€ 852	€ 528

Note 12 - Lease Obligations - Schedule of Future Minimum Rental Payments for Operating Leases (Details) € in Thousands	Dec. 31, 2018 EUR (€)
FRANCE
2019	€ 329
2020	329
2021	329
2022	329
2023 and thereafter	822
Total	2,138
JAPAN
2019	227
2020	167
2021	132
2022	39
2023 and thereafter
Total	565
UNITED STATES
2019	45
2020	45
2021	4
2022
2023 and thereafter
Total	94
ITALY
2019	37
2020	37
2021	37
2022	25
2023 and thereafter
Total	€ 135

Note 13 - Short-term Borrowings (Details Textual) - EUR (€) € in Thousands	Dec. 31, 2018	Dec. 31, 2017
Short-term Debt, Total	€ 3,683	€ 2,718
Factored Account Receivables [Member]
Short-term Debt, Total	€ 3,683	€ 2,718

Note 14 - Long Term Debt and Financial Instruments Carried at Fair Value (Details Textual) $ / shares in Units, € in Thousands, $ in Thousands					12 Months Ended
	Apr. 14, 2016 USD ($) $ / shares shares	Apr. 14, 2016 EUR (€) shares	May 28, 2013 USD ($) $ / shares shares	May 28, 2013 EUR (€) shares	Dec. 31, 2018 EUR (€)	Dec. 31, 2017 EUR (€)	Mar. 28, 2018 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 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 1 [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] \| GERMANY \| High Intensity Focused Ultrasound (HIFU) Equipment 2 [Member]
Debt Instrument, Collateral Amount \| €					438
Loans Payable [Member] \| ITALY
Debt Instrument, Face Amount \| €					€ 242	€ 242
Loans Payable [Member] \| ITALY \| Euribor 1 Month [Member]
Debt Instrument, Basis Spread on Variable Rate					4.50%	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, 2018	Dec. 31, 2017
Long term debt	€ 1,830	€ 1,217
Less current portion	(491)	(383)
Total long-term portion	1,339	834
FRANCE
Long term debt	526	700
JAPAN
Long term debt	628	40
GERMANY
Long term debt	632	399
ITALY
Long term debt	27	78
Malaysia 1 [Member]
Long term debt	€ 17

Note 14 - Long Term Debt and Financial Instruments Carried at Fair Value - Long-term Debt (Details)	12 Months Ended
	Dec. 31, 2018 MYR (RM)	Dec. 31, 2017 JPY (¥)	Dec. 31, 2018 EUR (€)	Dec. 31, 2018 JPY (¥)
JAPAN \| EDAP Technomed Co Ltd. [Member] \| Loan One [Member]
Debt Instrument, Face Amount \| ¥				¥ 80,000,000
Maturation	Nov. 30, 2025
Interest rate	1.98%		1.98%	1.98%
Frequency of principal payments	Monthly instalment
JAPAN \| EDAP Technomed Co Ltd. [Member] \| Loan Two [Member]
Debt Instrument, Face Amount \| ¥		¥ 55,000,000
Maturation		Jun. 30, 2018
Interest rate		1.80%
Frequency of principal payments		Monthly instalment
JAPAN \| EDAP Technomed Co Ltd. [Member] \| Loan Three [Member]
Debt Instrument, Face Amount \| ¥		¥ 10,000,000
Maturation		Jun. 30, 2018
Interest rate		2.10%
Frequency of principal payments		Monthly instalment
GERMANY \| EDAP TMS GMBH [Member] \| High Intensity Focused Ultrasound (HIFU) Equipment 1 [Member]
Debt Instrument, Face Amount			€ 450,000
Maturation	Nov. 30, 2020
Interest rate	2.49%		2.49%	2.49%
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
Interest rate	2.25%		2.25%	2.25%
Frequency of principal payments	Monthly instalment
GERMANY \| EDAP TMS GMBH [Member] \| High Intensity Focused Ultrasound (HIFU) Equipment 2 [Member]
Debt Instrument, Face Amount			€ 400,000
Maturation	Apr. 30, 2023
Interest rate	2.40%		2.40%	2.40%
Frequency of principal payments	Monthly instalment
FRANCE \| EDAP TMS France [Member] \| Loan One [Member]
Debt Instrument, Face Amount			€ 700,000
Maturation	Oct. 16, 2021
Interest rate	0.40%		0.40%	0.40%
Frequency of principal payments	Quarterly instalment
Malaysia 1 [Member] \| EDAP Technomed Sdn Bdh [Member]
Debt Instrument, Face Amount \| RM	RM 90,000
Maturation	Jul. 31, 2022
Interest rate	4.64%		4.64%	4.64%
Frequency of principal payments	Monthly 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, 2018	Dec. 31, 2017
Less current portion		€ (840)
Total long-term portion
Investor Warrants [Member]
Warrants		840
Warrant [Member]
Warrants		840
Less current portion		(840)
Total long-term portion

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 (€)	Apr. 14, 2016 USD ($) $ / shares	Apr. 14, 2016 EUR (€)	Mar. 28, 2012 USD ($) $ / shares	Mar. 28, 2012 EUR (€)
May 2013 Investor Warrants [Member]
Unit fair value (in dollars per share)	$ 0.26				$ 2.35
Total fair value	$ 392	€ 328			$ 3,525	€ 2,725
April 2016 Investor Warrants [Member]
Unit fair value (in dollars per share)	$ 0.19		$ 1.09
Total fair value	$ 614	€ 512	$ 3,579	€ 3,168
Measurement Input, Share Price [Member] \| May 2013 Investor Warrants [Member]
Warrants, measurement input	2.87	2.87			3.96	3.96
Measurement Input, Share Price [Member] \| April 2016 Investor Warrants [Member]
Warrants, measurement input	2.87	2.87	3.64	3.64
Measurement Input, Exercise Price [Member] \| May 2013 Investor Warrants [Member]
Warrants, measurement input	4.25	4.25			4.25	4.25
Measurement Input, Exercise Price [Member] \| April 2016 Investor Warrants [Member]
Warrants, measurement input	4.5	4.5	4.5	4.5
Measurement Input, Risk Free Interest Rate [Member] \| May 2013 Investor Warrants [Member]
Warrants, measurement input	0	0			1.07	1.07
Measurement Input, Risk Free Interest Rate [Member] \| April 2016 Investor Warrants [Member]
Warrants, measurement input	0	0	0	0
Measurement Input, Price Volatility [Member] \| May 2013 Investor Warrants [Member]
Warrants, measurement input	57.4	57.4			71	71
Measurement Input, Price Volatility [Member] \| April 2016 Investor Warrants [Member]
Warrants, measurement input	0.574	0.574	0.602	0.602
Measurement Input, Expected Dividend Rate [Member] \| May 2013 Investor Warrants [Member]
Warrants, measurement input	0	0			0	0
Measurement Input, Expected Dividend Rate [Member] \| April 2016 Investor Warrants [Member]
Warrants, measurement input	0	0	0	0

Note 14 - Long Term Debt and Financial Instruments Carried at Fair Value - Valuation Model of Warrants (Details) (Parentheticals)	Dec. 31, 2018	Dec. 31, 2017	Apr. 14, 2016	Mar. 28, 2012
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, 2018 EUR (€)
2019	€ 491
2020	460
2021	381
2022	205
2023 and thereafter	293
Total	€ 1,830

Note 15 - Other Long-term Liabilities (Details Textual) - EUR (€) € in Thousands	Dec. 31, 2018	Dec. 31, 2017
Defined Benefit Retirement Indemnity Plans, France [Member]
Defined Benefit Plan, Accumulated Benefit Obligation	€ 692	€ 627
Defined Benefit Plan, Expected Amortization, Next Fiscal Year, Total	4
Defined Benefit Retirement Indemnity Plans, Japan [Member]
Defined Benefit Plan, Accumulated Benefit Obligation	960	€ 872
Defined Benefit Plan, Expected Amortization, Next Fiscal Year, Total	€ 26

Note 15 - Other Long-term Liabilities - Other Long-term Liabilities (Details) € in Thousands, $ in Thousands	Dec. 31, 2018 USD ($)	Dec. 31, 2018 EUR (€)	Dec. 31, 2017 EUR (€)
Provision for retirement indemnities (Japan & France), less current portion		€ 2,222	€ 2,008
Provision for Asset Retirement Obligation (Japan) less current portion		118	101
Long term portion		191	184
Conditional government advances, less current portion		1,039	1,039
Accrued interest less current portion		30
Total		3,800	3,681
ITALY
Provision for employee termination indemnities, less current portion		€ 170	€ 349
KOREA, REPUBLIC OF
Provision for employee termination indemnities, less current portion \| $	$ 30

Note 15 - Other Long-term Liabilities - Assumptions (Details)	Dec. 31, 2018	Dec. 31, 2017
Defined Benefit Retirement Indemnity Plans, France [Member]
Discount rate	1.60%	1.60%
Salary increase	2.50%	2.50%
Retirement age	65	65
Average retirement remaining service period	24	24
Defined Benefit Retirement Indemnity Plans, Japan [Member]
Discount rate	0.50%	0.50%
Salary increase	2.50%	2.50%
Retirement age	60	60
Average retirement remaining service period	14	14

Note 15 - Other Long-term Liabilities - Provision Presentation According to ASC 715 (Details) - EUR (€) € in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Defined Benefit Retirement Indemnity Plans, France [Member]
Non-current liabilities	€ 966	€ 867
Current liabilities	10	27
Accumulated other comprehensive income (loss)	(161)	(165)
Total	815	729	€ 672
Defined Benefit Retirement Indemnity Plans, Japan [Member]
Non-current liabilities	1,255	1,141
Current liabilities	55	40
Accumulated other comprehensive income (loss)	(416)	(412)
Total	€ 895	€ 769	€ 698

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

12 Months Ended

Dec. 31, 2018

Dec. 31, 2017

Dec. 31, 2016

Defined Benefit Retirement Indemnity Plans, France [Member]

Benefit obligations at beginning of year

€ 895

^[1]

€ 842

^[1]

€ 694

Service cost

Interest cost

Actuarial (gain) / loss

Amortization of net prior service cost

Benefits paid

(27)

Benefit obligations at end of year

^[1]

976

895

842

Unrecognized actuarial (gain) loss

^[2]

141

144

147

Unrecognized prior service cost

^[2]

Accrued pension cost

815

729

672

Defined Benefit Retirement Indemnity Plans, Japan [Member]

Benefit obligations at beginning of year

1,182

^[3]

1,162

^[3]

906

Service cost

131

118

Interest cost

Actuarial (gain) / loss

(12)

147

Benefits paid

(94)

(17)

(38)

Benefit obligations at end of year

^[3]

1,311

1,182

1,162

Unrecognized actuarial (gain) loss

^[4]

416

412

464

Unrecognized prior service cost

^[4]

Accrued pension cost

895

769

698

Amortization of net loss

Exchange rate impact

€ (60)

€ (99)

€ 40

[1]	The accumulated benefit obligation was 692 thousand Euros and 627 thousand Euros at December 31, 2018 and 2017 respectively.
[2]	The amount in accumulated other comprehensive income (loss) to be recognised as components of net periodic benefit costs in 2019 is 4 thousand Euros.
[3]	The accumulated benefit obligation was 960 thousand Euros and 872 thousand Euros at December 31, 2018 and 2017, respectively.
[4]	The amount in accumulated other comprehensive income (loss) to be recognised as components of net periodic benefit costs in 2019 is 26 thousand Euros.

Note 15 - Other Long-term Liabilities - Expected Benefit Payments (Details) € in Thousands	Dec. 31, 2018 EUR (€)
Defined Benefit Retirement Indemnity Plans, France [Member]
2018	€ 10
2019
2020	86
2021
2022	107
2023-2027	277
Defined Benefit Retirement Indemnity Plans, Japan [Member]
2018	55
2019	6
2020	55
2021	75
2022	96
2023-2027	€ 743

Note 16 - Shareholders' Equity (Details Textual) - EUR (€)							2 Months Ended	5 Months Ended	12 Months Ended
	Aug. 29, 2018	Apr. 25, 2017	Apr. 26, 2016	Jan. 18, 2013	Jun. 25, 2010	Jun. 24, 2010	Jul. 31, 2001	Dec. 31, 1998	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2013	Feb. 18, 2016	Dec. 31, 2015	Dec. 19, 2012	May 22, 2007
Common Stock, Shares, Issued, Total									29,368,394	29,368,394
Common Stock, Par or Stated Value Per Share									€ 0.13	€ 0.13
Common Stock, Shares, Outstanding, Ending Balance									28,997,866	28,997,866
Statutory Retained Earnings (Statutory Accumulated Deficit)									€ (15,011,000)
Treasury Stock, Shares, Ending Balance									370,528	370,528
Treasury Stock, Shares, Acquired							180,290	190,238
Treasury Stock, Value, Acquired, Par Value Method							€ 493,000	€ 649,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross									165,000
Share Price									€ 1.85
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									165,000	260,000	575,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price									€ 2.65	€ 2.39	€ 3.22
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Ending Balance									1,347,600	1,207,600	1,427,438			917,188
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number									772,600	598,850	774,938
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options									€ 352,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition									3 years 240 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
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price					€ 1.88
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period					10 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Ending Balance									50,000
Employee Stock Option [Member] \| The 2007 Plan [Member] \| Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period					1 year
Employee Stock Option [Member] \| The 2007 Plan [Member] \| Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period					4 years
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 Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price						€ 2.38
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period						10 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Ending Balance									120,100
Employee Stock Option [Member] \| The 2010 Plan [Member] \| Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period						1 year
Employee Stock Option [Member] \| The 2010 Plan [Member] \| Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period						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 Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price				€ 1.91
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period				10 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Ending Balance									297,500
Stock Granted, Value, Share-based Compensation, Gross												€ 660,000
Allocated Share-based Compensation Expense, Total									€ 0	€ 2,000	€ 29,000
Employee Stock Option [Member] \| The 2012 Plan [Member] \| Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period				1 year
Employee Stock Option [Member] \| The 2012 Plan [Member] \| Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period				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	165,000	260,000	575,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price	€ 2.65	€ 2.39	€ 3.22
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	10 years	10 years	10 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Ending Balance									880,000
Stock Granted, Value, Share-based Compensation, Gross	€ 219,000									335,000	960,000
Allocated Share-based Compensation Expense, Total									€ 289,000	€ 380,000	€ 331,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number									305,000
Employee Stock Option [Member] \| The 2016 Plan [Member] \| Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	1 year	1 year	1 year
Employee Stock Option [Member] \| The 2016 Plan [Member] \| Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	4 years	4 years	4 years
The 2007 Plan [Member]
Common Stock, Shares Subscribed but Unissued																600,000
Treasury Stock, Held for Purchase for Option Holder Exercises [Member]
Treasury Stock, Shares, Ending Balance									120,100
Treasury Stock, Reissuance Price Per Share									€ 2.38

Note 16 - Shareholders' Equity - Stock Option Assumptions (Details) - € / shares

12 Months Ended

Dec. 31, 2018

Dec. 31, 2017

Dec. 31, 2016

Weighted-average expected life (years) (Year)

6 years 91 days

Expected volatility rates(1)

^[1]

52.60%

57.40%

60.60%

Expected dividend yield

0.00%

Risk-free interest rate

0.18%

0.02%

0.01%

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

€ 2.65

€ 2.39

€ 3.22

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

€ 1.33

€ 1.29

€ 1.67

[1]	Historical volatility calculated over 10 years.

Note 16 - Shareholders' Equity - Disclosure of Share-based Compensation Arrangements by Share-based Payment Award (Details) - € / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Non-vested options granted (in shares)	165,000
Employee Stock Option [Member]
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
Non-vested options granted (in shares)	165,000	260,000	575,000
Granted - Weighted average exercise price (in EUR per share)	€ 2.65	€ 2.39	€ 3.22
Exercised - number (in shares)		(60,000)
Exercised - Weighted average exercise price (in EUR per share)		€ 1.91
Forfeited - number (in shares)	(25,000)	(134,750)	(64,750)
Forfeited - Weighted average exercise price (in EUR per share)	€ 3.05	€ 3.09	€ 3.30
Expired - number (in shares)		(285,088)
Expired - Weighted average exercise price (in EUR per share)		€ 3.99
Outstanding - number (in shares)	1,347,600	1,207,600	1,427,438
Outstanding - Weighted average exercise price (in EUR per share)	€ 2.61	€ 2.61	€ 2.94
Exercisable - number (in shares)	772,600	598,850	774,938
Exercisable - Weighted average exercise price (in EUR per share)	€ 2.44	€ 2.29	€ 2.87
Share purchase options available for grant - number (in shares)	250,428	250,428	243,428

Note 16 - Shareholders' Equity - Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range (Details)

12 Months Ended

Dec. 31, 2018

EUR (€)

€ / shares

Outstanding options - Number (in shares) | shares

1,347,600

Outstanding options - Weighted average remaining contractual life (Day)

5 days

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

€ 2.61

Outstanding options - Aggregate intrinsic value | €

^[1]

Exercisable options - Number (in shares) | shares

772,600

^[2]

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

€ 2.44

^[2]

Exercisable options - Aggregate intrinsic value | €

^[1],[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

505,000

Outstanding options - Weighted average remaining contractual life (Day)

7 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

252,500

^[2]

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

€ 3.22

^[2]

Exercisable options - Aggregate intrinsic value | €

^[1],[2]

Range 2 [Member]

Outstanding options - Number (in shares) | shares

165,000

Outstanding options - Weighted average remaining contractual life (Day)

9 days

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

€ 2.65

Outstanding options - Aggregate intrinsic value | €

^[1]

Exercisable options - Number (in shares) | shares

^[2]

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

^[2]

Exercisable options - Aggregate intrinsic value | €

^[1],[2]

Range 3 [Member]

Outstanding options - Number (in shares) | shares

210,000

Outstanding options - Weighted average remaining contractual life (Day)

8 days

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

€ 2.39

Outstanding options - Aggregate intrinsic value | €

^[1]

Exercisable options - Number (in shares) | shares

52,500

^[2]

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

€ 2.39

^[2]

Exercisable options - Aggregate intrinsic value | €

^[1],[2]

Range 4 [member]

Outstanding options - Number (in shares) | shares

120,100

Outstanding options - Weighted average remaining contractual life (Day)

1 day

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

€ 2.38

Outstanding options - Aggregate intrinsic value | €

^[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],[2]

Range 5 [Member]

Outstanding options - Number (in shares) | shares

297,500

Outstanding options - Weighted average remaining contractual life (Day)

4 days

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

€ 1.91

Outstanding options - Aggregate intrinsic value | €

^[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 | €

^[1],[2]

Range 6 [Member]

Outstanding options - Number (in shares) | shares

50,000

Outstanding options - Weighted average remaining contractual life (Day)

1 day

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

€ 1.88

Outstanding options - Aggregate intrinsic value | €

^[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 | €

^[1],[2]

[1]	The aggregate intrinsic value represents the total pre-tax intrinsic value, based on the Company's closing stock price of $1.85 at December 31, 2018, 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, 2018	Dec. 31, 2017	Dec. 31, 2016
Non-vested options outstanding (in shares)	593,750
Non-vested options outstanding, weighted average grant-date fair value (in EUR per share)	€ 1.53
Non-vested options granted (in shares)	165,000
Non-vested options granted, weighted average grant-date fair value (in EUR per share)	€ 1.33	€ 1.29	€ 1.67
Non-vested options vested (in shares)	(180,000)
Non-vested options vested, weighted average grant-date fair value (in EUR per share)	€ 1.56
Non-vested options forfeited (in shares)	(3,750)
Non-vested options forfeited, weighted average grant-date fair value (in EUR per share)	€ 1.29
Non-vested options outstanding (in shares)	575,000	593,750
Non-vested options outstanding, weighted average grant-date fair value (in EUR per share)	€ 1.47	€ 1.53

Note 16 - Shareholders' Equity - Components of Accumulated Other Comprehensive Income (Loss) Net of Tax (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Balance	€ 25,158	€ 24,451
Balance	24,964	25,158
Accumulated Foreign Currency Adjustment Attributable to Parent [Member]
Balance	(3,027)	(3,315)
Other comprehensive income (loss) before reclassifications
Reclassified from accumulated other comprehensive loss
Net current-period other comprehensive income (loss)	(146)	288
Balance	(3,173)	(3,027)
Accumulated Defined Benefit Plans Adjustment Attributable to Parent [Member]
Balance	(577)	(634)
Other comprehensive income (loss) before reclassifications
Reclassified from accumulated other comprehensive loss
Net current-period other comprehensive income (loss)		57
Balance	(577)	(577)
AOCI Attributable to Parent [Member]
Balance	(3,604)	(3,949)
Other comprehensive income (loss) before reclassifications
Reclassified from accumulated other comprehensive loss
Net current-period other comprehensive income (loss)	(146)	345
Balance	€ (3,748)	€ (3,604)

Note 17 - Total Sales - Sales by Geographical Area (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Revenues	€ 39,163	€ 35,686	€ 35,579
Asia [Member]
Revenues	14,119	13,461	10,427
FRANCE
Revenues	11,577	10,573	9,606
UNITED STATES
Revenues	2,048	1,748	3,418
Other geographical Areas [Member]
Revenues	€ 11,419	€ 9,904	€ 12,127

Note 17 - Total Sales - Timing of Revenue Recognition (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Revenues	€ 39,163	€ 35,686	€ 35,579
Transferred at Point in Time [Member]
Revenues	31,373	28,760	29,842
Transferred over Time [Member]
Revenues	€ 7,790	€ 6,927	€ 5,737

Note 18 - Other Revenues - Other Revenues (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Revenues	€ 39,183	€ 35,746	€ 35,611
Licenses and Others [Member]
Revenues	19	60	32
Product and Service, Other [Member]
Revenues	€ 19	€ 60	€ 32

Note 19 - Costs of Sales - Schedule of Costs of Sales (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Direct costs of sales	€ (13,683)	€ (12,706)	€ (11,161)
Indirect costs of sales	(8,583)	(8,232)	(8,039)
Total costs of sales	€ (22,266)	€ (20,938)	€ (19,200)

Note 20 - Research and Development Expenses - Research and Development Expenses (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Gross research and development expenses	€ (4,863)	€ (4,539)	€ (4,577)
Research Tax Credit	685	504	511
Grants	90	154	198
Net Research and development expenses	€ (4,088)	€ (3,881)	€ (3,868)

Note 21 - Financial Income, Net - Schedule of Financial Income (Expense) (Details) - EUR (€)
€ in Thousands

12 Months Ended

Dec. 31, 2018

Dec. 31, 2017

Dec. 31, 2016

Interest income

€ 19

€ 18

€ 21

Interest expense

(111)

(44)

(57)

Warrants exercised / forfeited

889

625

174

Changes in fair value of Financial Instrument (1)

^[1]

2,044

3,811

Total

€ 797

€ 2,643

€ 3,949

[1]	For more details on the fair value of Financial Instruments, please refer to Notes 14-2 and 25.

Note 22 - Income Taxes (Details Textual) € in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2018 USD ($)	Dec. 31, 2018 EUR (€)	Dec. 31, 2017 EUR (€)	Dec. 31, 2016 EUR (€)
Deferred Tax Assets, Operating Loss Carryforwards, Foreign			€ 13,675
Deferred Tax Assets, Operating Loss Carryforwards, Not Subject to Expiration			€ 55,253
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 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			€ 57,595
Foreign Tax Authority [Member] \| Internal Revenue Service (IRS) [Member]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent		21.00%	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%
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%
Foreign Tax Authority [Member] \| EDAP TMS S.A. [Member]
Operating Loss Carryforwards, Total			€ 32,535
Foreign Tax Authority [Member] \| EDAP Technomed Inc. [Member]
Operating Loss Carryforwards, Total			21,229
Foreign Tax Authority [Member] \| Edap Technomed Co Ltd Japan [Member]
Operating Loss Carryforwards, Total			2,342
Foreign Tax Authority [Member] \| EDAP Technomed Italia S.R.L. [Member]
Operating Loss Carryforwards, Total			€ 1,489

Note 22 - Income Taxes - Income (Loss) Before Income Taxes (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income (Loss) from Continuing Operations before Income Taxes	€ 20	€ (293)	€ 4,444
FRANCE
Income (Loss) from Continuing Operations before Income Taxes, Domestic	1,687	1,003	4,936
Other Countries [Member]
Income (Loss) from Continuing Operations before Income Taxes, Foreign	€ (1,667)	€ (1,296)	€ (492)

Note 22 - Income Taxes - Income Tax Benefit (Expense) (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Current income tax benefit (expense)	€ (515)	€ (534)	€ (572)
Deferred income tax (expense) benefit	157	146	(32)
Income tax (expense) credit	(358)	(388)	(602)
FRANCE
Current income tax benefit (expense)	(163)	(161)	(323)
Deferred income tax (expense) benefit	2	(15)	(2)
Other Countries [Member]
Current income tax benefit (expense)	(351)	(373)	(249)
Deferred income tax (expense) benefit	€ 155	€ 161	€ (30)

Note 22 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - EUR (€) € in Thousands	Dec. 31, 2018	Dec. 31, 2017
Net operating loss carry forwards	€ 13,675	€ 13,218
Elimination of intercompany profit in inventory	187	167
Elimination of intercompany profit in fixed assets	343	265
Provisions for retirement indemnities	488	566
Capital leases treated as operating leases for tax, asset	10
Capital leases treated as operating leases for tax, liability		(3)
Other items	174	216
Total deferred tax assets	14,877	14,431
Total deferred tax liabilities
Net deferred tax assets	14,877	14,431
Valuation allowance for deferred tax assets	(14,553)	(14,266)
Deferred tax assets (liabilities), net of allowance	€ 324	€ 165

Note 22 - Income Taxes - Effective Tax Rate Reconciliation (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Effective income / (loss) tax at French statutory tax rate	€ (6)	€ 98	€ (1,480)
Income of foreign subsidiaries taxed at different tax rates	(124)	64	109
Effect of net operating loss carry-forwards and valuation allowances	(210)	(1,530)	115
Non-taxable debt fair value variation	235	1,026	1,207
Permanent differences	(392)	178	217
Effect of cancellation of intra-group positions	35	144
French business tax included in income tax (CVAE)	(161)	(161)	(152)
Other	265	(207)	(617)
Effective income (loss) tax	€ (358)	€ (388)	€ (602)

Note 23 - Earnings (Loss) Per Share - Schedule of Earnings Per Share, Basic and Diluted (Details) - EUR (€) € / shares in Units, € in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income (loss) available to common shareholders (in Euros)	€ (338,382)	€ (681,345)	€ 3,842,201
Number of shares for the computation of basic EPS (in shares)	28,997,866	28,961,928	27,823,313
Basic EPS (in Euros) (in EUR per share)	€ (0.01)	€ (0.02)	€ 0.14
Effect of dilutive securities (in shares)	347,500	581,915	1,542,270
Number of shares for the computation of diluted EPS (in shares)	28,997,866	28,961,928	29,365,583
Diluted EPS income / (loss) (in Euros) (in EUR per share)	€ (0.01)	€ (0.02)	€ 0.13

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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+ Details

- 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

Reference 1: http://www.xbrl.org/2003/role/exampleRef
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+ Details

Note 25 - Fair Value of Financial Instruments - Schedule of Fair Value Measurement Inputs Level 1 (Details) - EUR (€) € in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Assets:
Cash and cash equivalents	€ 19,464	€ 20,004	€ 21,989	€ 13,578
Liabilities:
Short-term borrowings	3,683	2,718
Long-Term Debt	1,830	1,217
Fair Value, Inputs, Level 1 [Member]
Assets:
Cash and cash equivalents	19,464	20,004
Liabilities:
Short-term borrowings	3,683	2,718
Long-Term Debt	1,830	1,217
Fair Value, Inputs, Level 3 [Member]
Liabilities:
Investor Warrants		€ 840

Note 25 - Fair Value of Financial Instruments - Schedule of Fair Value Measurement Inputs Level 3 (Details) - EUR (€)
€ in Thousands

12 Months Ended

Dec. 31, 2018

Dec. 31, 2017

March 2012 Investor Warrants [member]

Balance

€ 640

Warrants forfeited (see note 21)(1) .

^[1]

(489)

Warrants exercises (see note 21) (1)

^[1]

(136)

FV adjustments (see note 21) (1)

^[1]

USD/EUR exchange impact(2)

^[2]

(16)

Balance

March 2012 Placement Agent Warrants [Member]

Balance

328

1,118

Warrants forfeited (see note 21)(1) .

^[1]

Warrants exercises (see note 21) (1)

^[1]

FV adjustments (see note 21) (1)

^[1]

(345)

(656)

USD/EUR exchange impact(2)

^[2]

(135)

Balance

328

May 2013 Investor Warrants [Member]

Balance

512

2,162

Warrants forfeited (see note 21)(1) .

^[1]

Warrants exercises (see note 21) (1)

^[1]

FV adjustments (see note 21) (1)

^[1]

(544)

(1,388)

USD/EUR exchange impact(2)

^[2]

(262)

Balance

512

May 2013 Placement Agent Warrants [Member]

Balance

840

3,921

Warrants forfeited (see note 21)(1) .

^[1]

(489)

Warrants exercises (see note 21) (1)

^[1]

(136)

FV adjustments (see note 21) (1)

^[1]

(889)

(2,044)

USD/EUR exchange impact(2)

^[2]

(412)

Balance

€ 840

[1]	Reported in the Consolidated Statement of Income in line "Financial (expenses) income net"
[2]	Reported in the Consolidated Statement of Income in line "Foreign currency exchange gain (loss), net"

Note 26 - Concentration of Credit Risk (Details Textual) - EUR (€) € in Millions	Dec. 31, 2018	Dec. 31, 2017
Allowance for Doubtful Accounts Receivable, Ending Balance	€ 1.4	€ 1.0

Note 28 - Segment Information (Details Textual)	12 Months Ended
Note 28 - Segment Information (Details Textual)	Dec. 31, 2018
Number of Reportable Segments	2

Note 28 - Segment Information - Reconciliation of Operating Profit (Loss) From Segments to Consolidated (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Segment operating income (loss)	€ (1,315)	€ (2,027)	€ 392
Financial income (expense), net	797	2,643	3,949
Foreign Currency exchange (losses) gains, net	538	(909)	103
Income tax (expense) credit	(358)	(388)	(602)
Net income (loss)	€ (338)	€ (681)	€ 3,842

- Definition

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

+ References + Details

Note 28 - Segment Information - Schedule of Segment Reporting Information By Segment (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Revenues	€ 39,183	€ 35,746	€ 35,611
Cost of sales	(22,266)	(20,938)	(19,200)
Gross profit	16,917	14,808	16,411
Research and development expenses	(4,088)	(3,881)	(3,868)
Selling and marketing expenses	(10,551)	(9,526)	(8,856)
General and administrative expenses	(3,593)	(3,428)	(3,296)
Segment operating income (loss)	(1,315)	(2,027)	392
Total Assets	48,740	46,897
Goodwill	2,412	2,412
Product [Member]
Revenues	25,070	22,580	24,045
Cost of sales	(14,053)	(13,170)	(12,288)
HIFU Treatments and Devices Leased [Member]
Revenues	5,086	5,095	4,906
Cost of sales	(2,557)	(2,667)	(2,527)
Parts and Services [Member]
Revenues	9,007	8,011	6,628
Cost of sales	(5,655)	(5,101)	(4,385)
Product and Services, Excluding Other [Member]
Revenues	39,163	35,686	35,579
Product and Service, Other [Member]
Revenues	19	60	32
High Intensity Focused Ultrasound (HIFU) [Member]
Revenues	11,044	9,513	13,819
Cost of sales	(5,312)	(4,732)	(5,710)
Gross profit	5,732	4,782	8,109
Research and development expenses	(2,394)	(2,469)	(2,452)
Selling and marketing expenses	(4,628)	(4,004)	(3,888)
General and administrative expenses	(1,036)	(1,009)	(804)
Total expenses	(8,057)	(7,482)	(7,144)
Segment operating income (loss)	(2,325)	(2,701)	964
Total Assets	13,648	11,333	11,680
Capital expenditures	1,154	1,190	1,013
Long-lived assets	2,855	2,804	1,775
Goodwill	645	645	645
High Intensity Focused Ultrasound (HIFU) [Member] \| Product [Member]
Revenues	5,494	4,232	9,382
High Intensity Focused Ultrasound (HIFU) [Member] \| HIFU Treatments and Devices Leased [Member]
Revenues	3,750	3,800	3,547
High Intensity Focused Ultrasound (HIFU) [Member] \| Parts and Services [Member]
Revenues	1,780	1,445	862
High Intensity Focused Ultrasound (HIFU) [Member] \| Product and Services, Excluding Other [Member]
Revenues	11,025	9,477	13,791
High Intensity Focused Ultrasound (HIFU) [Member] \| Product and Service, Other [Member]
Revenues	19	36	28
Urology Devices and Services (UDS) [Member]
Revenues	28,139	26,233	21,792
Cost of sales	(16,954)	(16,207)	(13,490)
Gross profit	11,185	10,026	8,302
Research and development expenses	(1,694)	(1,413)	(1,416)
Selling and marketing expenses	(5,923)	(5,521)	(4,968)
General and administrative expenses	(1,311)	(1,057)	(1,177)
Total expenses	(8,928)	(7,991)	(7,560)
Segment operating income (loss)	2,257	2,035	742
Total Assets	29,849	27,803	24,202
Capital expenditures	775	928	608
Long-lived assets	5,158	4,278	3,812
Goodwill	1,767	1,767	1,767
Urology Devices and Services (UDS) [Member] \| Product [Member]
Revenues	19,576	18,348	14,664
Urology Devices and Services (UDS) [Member] \| HIFU Treatments and Devices Leased [Member]
Revenues	1,336	1,295	1,359
Urology Devices and Services (UDS) [Member] \| Parts and Services [Member]
Revenues	7,227	6,566	5,766
Urology Devices and Services (UDS) [Member] \| Product and Services, Excluding Other [Member]
Revenues	28,139	26,209	21,789
Urology Devices and Services (UDS) [Member] \| Product and Service, Other [Member]
Revenues		24	4
EDAP Technomed Co Ltd. [Member]
Revenues
Cost of sales
Gross profit
Research and development expenses
Selling and marketing expenses
General and administrative expenses	(1,246)	(1,362)	(1,315)
Total expenses	(1,246)	(1,362)	(1,315)
Segment operating income (loss)	(1,246)	(1,362)	(1,315)
Total Assets	5,243	7,761	10,709
Capital expenditures
Long-lived assets			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	39,183	35,746	35,611
Cost of sales	(22,266)	(20,938)	(19,200)
Gross profit	16,917	14,808	16,411
Research and development expenses	(4,088)	(3,881)	(3,868)
Selling and marketing expenses	(10,551)	(9,526)	(8,856)
General and administrative expenses	(3,593)	(3,428)	(3,296)
Total expenses	(18,232)	(16,835)	(16,019)
Segment operating income (loss)	(1,315)	(2,027)	392
Total Assets	48,740	46,897	46,591
Capital expenditures	1,928	2,118	1,621
Long-lived assets	8,013	7,082	5,779
Goodwill	2,412	2,412	2,412
FDA [Member] \| Product [Member]
Revenues	25,070	22,580	24,045
FDA [Member] \| HIFU Treatments and Devices Leased [Member]
Revenues	5,086	5,095	4,906
FDA [Member] \| Parts and Services [Member]
Revenues	9,007	8,011	6,628
FDA [Member] \| Product and Services, Excluding Other [Member]
Revenues	39,163	35,686	35,579
FDA [Member] \| Product and Service, Other [Member]
Revenues	€ 19	€ 60	€ 32

Note 29 - Valuation Accounts - Schedule of Valuation Accounts (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
SEC Schedule, 12-09, Valuation Allowance, Deferred Tax Asset [Member]
Balance	€ 14,266	€ 19,450	€ 19,212
Charges to costs and expenses	515	1,536	238
Deductions: write-off and others	(228)	(6,720)
Balance	14,553	14,266	19,450
SEC Schedule, 12-09, Allowance, Credit Loss [Member]
Balance	1,029	960	1,091
Charges to costs and expenses	365	69	103
Deductions: write-off and others	10		(233)
Balance	1,404	1,029	960
SEC Schedule, 12-09, Reserve, Inventory [Member]
Balance	723	803	728
Charges to costs and expenses	355	239	121
Deductions: write-off and others	(104)	(319)	(46)
Balance	974	723	803
SEC Schedule, 12-09, Reserve, Warranty [Member]
Balance	449	548	576
Charges to costs and expenses	433	316	319
Deductions: write-off and others	(334)	(415)	(347)
Balance	€ 548	€ 449	€ 548

Note30 - Supplemental Disclosures of Cash Flow Information - Schedule of Supplemental Cash Flow Information (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income taxes paid (refunds received)	€ 407	€ 585	€ 596
Interest paid	49	41	41
Interest received	12	7	4
Capital lease obligations incurred	€ 427	€ 484	€ 285

Note 31 - Related Party Transactions (Details Textual) € in Thousands	12 Months Ended
	Dec. 31, 2017 EUR (€)	Dec. 31, 2016 EUR (€)	Dec. 31, 2018 MYR (RM)	Dec. 31, 2018 EUR (€)	Dec. 31, 2018 JPY (¥)
Related Parties Amount in Cost of Sales	€ 41	€ 62
Due to Related Parties, Current, Total	0			€ 0
Revenue from Related Parties	161	€ 483
Accounts Receivable, Related Parties, Current	€ 0			€ 0
EDAP Technomed Co Ltd. [Member] \| JAPAN \| Loans Payable [Member]
Debt Instrument, Face Amount \| ¥					¥ 80,000,000
EDAP Technomed Sdn Bdh [Member] \| Malaysia 1 [Member] \| Loans Payable [Member]
Debt Instrument, Face Amount \| RM			RM 90,000