EDAP TMS (EDAP) 6-K 27 Sep 16 2016 Q2 Current report (foreign) Financial data

Document And Entity Information

Document And Entity Information	6 Months Ended
	Jun. 30, 2016USD ($)shares
Document Information [Line Items]
Entity Registrant Name	EDAP TMS SA
Entity Central Index Key	1,041,934
Trading Symbol	edap
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding (in shares) | shares	28,727,616
Entity Public Float | $	$ 95,088,409
Document Type	6-K
Document Period End Date	Jun. 30, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q2
Amendment Flag	false

Consolidated Balance Sheets (Cu

Consolidated Balance Sheets (Current Period Unaudited) - EUR (€) € in Thousands	Jun. 30, 2016	Dec. 31, 2015
Current assets
Cash and cash equivalents	€ 20,940	€ 13,578
Current portion of net trade accounts and notes receivable	9,292	10,744
Other receivables	1,281	1,018
Inventories	7,932	6,151
Deferred tax assets	43	47
Other assets, current portion	475	500
Short-term investment	1,000	1,000
Total current assets	40,963	33,039
Property and equipment, net	2,445	2,123
Intangible assets, net	59	39
Goodwill	2,412	2,412
Deposits and other non-current assets	451	376
Net trade accounts and notes receivable, non-current	365	593
Total assets	46,694	38,581
Current liabilities
Trade accounts and notes payable	6,317	6,098
Deferred revenues, current portion	2,363	1,597
Social security and other payroll withholdings taxes	987	1,211
Employee absences compensation	600	539
Income taxes payable	24	624
Other accrued liabilities	2,165	2,768
Short-term borrowings	1,096	2,814
Current portion of capital lease obligations	210	238
Current portion of financial instruments carried at fair value	835	172
Current portion of long-term debt	220	209
Total current liabilities	14,817	16,271
Deferred revenues, non-current	710	504
Capital lease obligations, non-current	227	294
Financial instruments carried at fair value, non-current	3,774	4,205
Long-term debt, non-current	492	592
Other long-term liabilities	2,317	2,285
Total liabilities	22,336	24,151
Shareholders’ equity
Common stock, €0.13 par value; 29,098,144 shares issued and 28,727,616 shares outstanding; 25,753,989 shares issued and 25,383,461 shares outstanding; at June 30, 2016 and at December 31, 2015, respectively	3,783	3,348
Additional paid-in capital	64,421	58,560
Retained earnings	(38,910)	(42,769)
Cumulative other comprehensive loss	(3,794)	(3,567)
Treasury stock, at cost; 370,528 shares at June 30, 2016 & at Dec. 31, 2015	(1,142)	(1,142)
Total shareholders’ equity	24,358	14,430
Total liabilities and shareholders’ equity	€ 46,694	€ 38,581

Consolidated Balance Sheets (C3

Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - € / shares	Jun. 30, 2016	Dec. 31, 2015
Common Stock, Par Value Per Share (in Euro per share)	€ 0.13	€ 0.13
Common Stock, Shares, Issued (in shares)	29,098,144	25,753,989
Common Stock, Shares, Outstanding (in shares)	28,727,616	25,383,461
Treasury Stock, Shares (in shares)	370,528	370,528

Consolidated Statements of Inco

Consolidated Statements of Income Statement (Unaudited) - EUR (€) € in Thousands		6 Months Ended
		Jun. 30, 2016	Jun. 30, 2015
Sales of goods		€ 11,261	€ 9,103
Sales of RPPs & leases		2,578	2,119
Sales of spare parts and services		3,078	2,830
Total sales		16,917	14,052
Other revenues		8	2
Total revenues		16,925	14,054
Cost of goods		(5,561)	(5,042)
Cost of RPPs & leases		(1,513)	(1,292)
Cost of spare parts and services		(2,097)	(1,809)
Total cost of sales		(9,171)	(8,143)
Gross profit		7,753	5,911
Research and development expenses		(1,701)	(1,512)
Selling and marketing expenses		(4,066)	(3,408)
General and administrative expenses		(1,598)	(1,830)
Income (loss) from operations		388	(839)
Financial (expense) income, net		2,891	(1,344)
Foreign currency exchange gain (loss), net		(671)	(303)
Other income (expense), net			(3)
Income (loss) before taxes		3,950	(1,884)
Income tax (expense) credit net		(91)	(69)
Net income (loss)		€ 3,859	€ (1,953)
Basic net earnings (loss) per share (in Euro per share)		€ 0.14	€ (0.08)
Shares outstanding (in shares)		26,844,696	24,926,627
Diluted net earnings (loss) per share (1) (in Euro per share)	[1]	€ 0.13	€ (0.08)
Diluted shares outstanding (1) (in shares)	[1]	28,615,172	24,926,627
[1]	Due to the net losses in the first six months of 2015, the assumed net exercise of stock options/warrants and stock relating to the convertible bonds in this year was excluded, as the effect would have been anti-dilutive.

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity (Unaudited) - 6 months ended Jun. 30, 2016 - 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			3,859			3,859
Translation adjustment				(227)		(227)
Warrants and stock options granted		100				100
Capital increase (in shares)	3,344,155
Capital increase	€ 435	5,762				6,197
Balance (in shares) at Jun. 30, 2016	28,727,616
Balance at Jun. 30, 2016	€ 3,783	€ 64,421	€ (38,910)	€ (3,794)	€ (1,142)	€ 24,358

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) € in Thousands	6 Months Ended
	Jun. 30, 2016EUR (€)	Jun. 30, 2016USD ($)	Jun. 30, 2015EUR (€)	Jun. 30, 2015USD ($)
Cash flows from operating activities:
Net income (loss)	€ (3,859)		€ 1,953
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	481		356
Change in warrants fair value	2,907		(1,319)
Other Non-cash compensation	100		27
Change in allowances for doubtful accounts & slow-moving inventories	(7)		105
Change in long-term provisions	(51)		12
Net capital loss on disposals of assets	213		39
Deferred tax expense/(benefit)	49		22
Operating cash flow	1,737		(71)
Increase/Decrease in operating assets and liabilities:
Decrease/(Increase) in trade accounts and notes and other receivables	2,187		(818)
Decrease/(Increase) in inventories	(1,728)		(134)
Decrease/(Increase) in other assets	(240)		8
(Decrease)/Increase in trade accounts and notes payable	173		(587)
(Decrease)/Increase in accrued expenses, other current liabilities	(674)		766
Net increase/decrease in operating assets and liabilities	(282)		(764)
Net cash generated by (used in) operating activities	1,454		(836)
Cash flows from investing activities:
Additions to capitalized assets produced by the Company	(669)		(101)
Net proceeds from sale of leased back assets
Acquisitions of property and equipment	(209)		(207)
Acquisitions of intangible assets	(24)		(1)
Acquisitions of short term investments | $
Net proceeds from sale of assets | $
Decrease/(Increase) in deposits and guarantees	(32)		4
Net cash used in investing activities	(934)		(306)
Cash flow from financing activities:
Proceeds from capital increase	6,197		208
Proceeds from long term borrowings, net of financing costs	3,168
Repayment of long term borrowings	(113)		(69)
Repayment of obligations under capital leases	(140)		(120)
Increase/(decrease) in bank overdrafts and short-term borrowings	(1,718)		856
Net cash generated by (used in) financing activities	7,393		875
Net effect of exchange rate changes on cash and cash equivalents	(552)		(25)
Net increase (decrease) in cash and cash equivalents	7,362		(292)
Cash and cash equivalents at beginning of year	13,578		11,142
Cash and cash equivalents at end of period	€ 20,940		€ 10,851

Note 1 - Summary of Significant

Note 1 - Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
Significant Accounting Policies [Text Block]	1—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 1-1 Nature of operations EDAP TMS S.A. and its subsidiaries (‘‘the Company’’) are engaged in the development, production, marketing, distribution and maintenance of a portfolio of minimally-invasive medical devices for the treatment of urological diseases. 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 currently produces devices for treating stones of the urinary tract and localized prostate cancer. Net sales consist primarily of direct sales to hospitals and clinics in France and Europe, export sales to third-party distributors and agents, and export sales through subsidiaries based in Germany, Italy, the United States and Asia. The Company purchases the majority of the components used in its products from a number of suppliers but for some components, relies on a single source. Delay would be caused if the supply of these components or other components was interrupted and these delays could be extended in certain situations where a component substitution may require regulatory approval. Failure to obtain adequate supplies of these components in a timely manner could have a material adverse effect on the Company’s business, financial position and results of operation. 1-2 Management estimates The preparation of financial statements in conformity with U.S. generally accepted accounting principles (‘‘U.S. GAAP’’) requires management to make estimates and assumptions, such as business plans, stock price volatility, duration of standard warranty per market and cost of maintenance contract used to determine the amount of revenue to differ. 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. 1-3 Consolidation The accompanying consolidated financial statements include the accounts of EDAP TMS S.A. and all its domestic and foreign owned subsidiaries, which include EDAP TMS France SAS, EDAP Technomed Inc. (USA), Edap Technomed Sdn Bhd (Malaysia), Edap Technomed Italia S.R.L, EDAP Technomed Co. Ltd. (Japan) and EDAP TMS Gmbh (Germany). Edap Technomed Sdn Bhd was incorporated in early 1997. Edap Technomed Co. Ltd. was created in late 1996. EDAP TMS Gmbh was created in July 2006. EDAP SA, a subsidiary incorporating HIFU activities merged all of its activity into EDAP TMS France SAS in 2008. All intercompany transactions and balances are eliminated in consolidation. 1-4 Revenue recognition Sales of goods: For medical device sales with no significant remaining vendor obligation, payments contingent upon customer financing, acceptance criteria that can be subjectively interpreted by the customer, or tied to the use of the device, revenue is recognized when evidence of an arrangement exists, title to the device passes (depending on terms, either upon shipment or delivery), and the customer has the intent and ability to pay in accordance with contract payment terms that are fixed or determinable. For sales in which payment is contingent upon customer financing, acceptance criteria can be subjectively interpreted by the customer, or payment depends on use of the device, revenue is recognized when the contingency is resolved. The Company provides training and provides a minimum of one-year warranty upon installation. The Company accrues for the estimated training and warranty costs at the time of sale. Revenues related to disposables are recognized when goods are delivered. Sales of RPPs and leases: Revenues related to the sale of HIFU treatments invoiced on a ‘‘Revenue-Per-Procedure’’ (‘‘RPP’’) basis are recognized when the treatment procedure has been completed. Revenues from devices leased to customers under operating leases are recognized on a straight-line basis. Sales of spare parts and services: Revenues related to spare parts are recognized when goods are delivered. Maintenance contracts rarely exceed one year and are recognized on a straight line basis. Billings or cash receipts in advance of services due under maintenance contracts are recorded as deferred revenue. 1-5 Shipping and handling costs The Company recognizes revenue from the shipping and handling of its products as a component of revenue. Shipping and handling costs are recorded as a component of cost of sales. 1-6 Cash equivalents and short term investments Cash equivalents are cash investments which are highly liquid and have initial maturities of 90 days or less. Cash investments with a maturity higher than 90 days are considered as short-term investments. 1-7 Accounts Receivables Accounts receivables are stated at cost net of allowances for doubtful accounts. The Company makes judgments as to its ability to collect outstanding receivables and provides allowances for the portion of receivables when collection becomes doubtful. Provision is made based upon a specific review of all significant outstanding invoices. These estimates are based on our bad debt write-off experience, analysis of credit information, specific identification of probable bad debt based on our collection efforts, aging of accounts receivables and other known factors. Accounts receivables also include receivables factored for which the Company is supporting the collection risk. 1-8 Inventories Inventories are valued at the lower of manufacturing cost, which is principally comprised of components and labor costs, or market (net realizable value). Cost is determined on a first-in, first-out basis for components and spare parts and by specific identification for finished goods (medical devices). The Company establishes reserves for inventory estimated to be obsolete, unmarketable or slow moving, first based on a detailed comparison between quantity in inventory and historical consumption and then based on case-by-case analysis of the difference between the cost of inventory and the related estimated market value. 1-9 Property and equipment Property and equipment is stated at historical cost. Depreciation and amortization of property and equipment are calculated using the straight-line method over the estimated useful life of the related assets, as follows: Leasehold improvements 10 years or lease term if shorter Equipment 3-10 years Furniture, fixtures, fittings and other 2-10 years Equipment includes industrial equipment and research equipment that has alternative future uses. Equipment also includes devices that are manufactured by the Company and leased to customers through operating leases related to Revenue-Per-Procedure transactions and devices subject to sale and leaseback transactions. This equipment is depreciated over a period of seven years. 1-10 Long-lived assets The Company reviews the carrying value of its long-lived assets, including fixed assets and intangible assets, for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be fully recoverable. Recoverability of long-lived assets is assessed by a comparison of the carrying amount of the assets (or the Group of assets, including the asset in question, that represents the lowest level of separately-identifiable cash flows) to the total estimated undiscounted cash flows expected to be generated by the asset or group of assets. If the future net undiscounted cash flows is less than the carrying amount of the asset or group of assets, the asset or group of assets is considered impaired and an expense is recognized equal to the amount required to reduce the carrying amount of the asset or group of assets to its then fair value. Fair value is determined by discounting the cash flows expected to be generated by the assets, when the quoted market prices are not available for the long-lived assets. Estimated future cash flows are based on assumptions and are subject to risk and uncertainty. 1-11 Goodwill and intangible assets Goodwill represents the excess of purchase price over the fair value of identifiable net assets of businesses acquired. Goodwill is not amortized but instead tested annually for impairment or more frequently when events or change in circumstances indicate that the assets might be impaired by comparing the carrying value to the fair value of the reporting units to which it is assigned. Under ASC 350, “Goodwill and other intangible assets”, the impairment test is performed in two steps. The first step compares the fair value of the reporting unit with its carrying amount, including goodwill. If the fair value of the reporting unit is less than its carrying amount, a second step is performed to measure the amount of impairment loss. The second step allocates the fair value of the reporting unit to the Company’s tangible and intangible assets and liabilities. This derives an implied fair value for the reporting unit’s goodwill. If the carrying amount of the reporting units goodwill exceeds the implied fair value of that goodwill, an impairment loss is recognized equal to that excess. For the purpose of any impairment test, the Company relies upon projections of future undiscounted cash flows and takes into account assumptions regarding the evolution of the market and its ability to successfully develop and commercialize its products. Changes in market conditions could have a major impact on the valuation of these assets and could result in additional impairment losses. Intangible assets consist primarily of purchased patents relating to lithotripters, purchased licenses, a purchased trade name and a purchased trademark. The basis for valuation of these assets is their historical acquisition cost. Amortization of intangible assets is calculated by the straight-line method over the shorter of the contractual or estimated useful life of the assets, as follows: Patents 5 years Licenses 5 years Trade name and trademark 7 years 1-12 Treasury Stocks Treasury stock purchases are accounted for at cost. The sale of treasury stocks is accounted for using the first in first out method. Gains on the sale or retirement of treasury stocks are accounted for as additional paid-in capital whereas losses on the sale or retirement of treasury stock are recorded as additional paid-in capital to the extent that previous net gains from sale or retirement of treasury stocks are included therein; otherwise the losses shall be recorded to accumulated benefit (deficit) account. Gains or losses from the sale or retirement of treasury stock do not affect reported results of operations. 1-13 Warranty expenses The Company provides customers with a warranty for each product sold and accrues warranty expense at time of sale based upon historical claims experience. Standard warranty period may vary from 1 year to 2 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. 1-14 Income taxes The Company accounts for income taxes in accordance with ASC 740, ‘‘Accounting for Income Taxes’’ Under ASC 740, deferred tax assets and liabilities are determined based on differences between the financial reporting and tax basis of assets and liabilities and are measured by applying enacted tax rates and laws to taxable years in which such differences are expected to reverse. A valuation allowance is established if, based on the weight of available evidence, it is more likely than not that some portion, or all of the deferred tax assets, will not be realized. In accordance with ASC740, no provision has been made for income or withholding taxes on undistributed earnings of foreign subsidiaries, such undistributed earnings being permanently reinvested. As of January 1, 2007, the Company adopted FIN48 (now ASC 740) "Accounting for uncertainty in income tax". Under ASC740, the measurement of a tax position that meets the more-likely-that-not recognition threshold must take into consideration the amounts and probabilities of the outcomes that could be realized upon ultimate settlement using the facts, circumstances and information available at the reporting date. 1-15 Research and development costs Research and development costs are recorded as an expense in the period in which they are incurred. The French government provides tax credits to companies for innovative research and development. This tax credit is calculated based on a percentage of eligible research and development costs and it can be refundable in cash and is not contingent on future taxable income. As such, the Company considers the research tax credits as a grant, offsetting operating expenses. 1-16 Advertising costs Advertising costs are recorded as an expense in the period in which they are incurred. 1-17 Foreign currency translation and transactions Translation of the financial statements of consolidated companies The reporting currency of EDAP TMS S.A. for all years presented is the euro (€). The functional currency of each subsidiary is its local currency. In accordance with ASC 830, all accounts in the financial statements are translated into euro from the functional currency at exchange rate as follows: • assets and liabilities are translated at year-end exchange rates; • shareholders’ equity is translated at historical exchange rates (as of the date of contribution); • statement of income items are translated at average exchange rates for the year; and • translation gains and losses are recorded in a separate component of shareholders’ equity. Foreign currencies transactions Transactions involving foreign currencies are translated into the functional currency using the exchange rate prevailing at the time of the transactions. Receivables and payables denominated in foreign currencies are translated at year-end exchange rates. The resulting unrealized exchange gains and losses are carried to the statement of income. 1-18 Earnings per share Basic earnings per share is computed by dividing income available to common shareholders by the weighted average number of shares of common stock outstanding for the period. Diluted earnings per share reflects potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the earnings of the Company. The dilutive effects of the Company’s common stock options and warrants is determined using the treasury stock method to measure the number of shares that are assumed to have been repurchased using the average market price during the period, which is converted from U.S. dollars at the average exchange rate for the period. 1-19 Derivative instruments ASC 815 requires the Company to recognize all of its derivative instruments as either assets or liabilities in the statement of financial position at fair value. The accounting for changes in the fair value (i.e., gains or losses) of a derivative instrument depends on whether it has been designated and qualifies as part of a hedging relationship and further, on the type of hedging relationship. For those derivative instruments that are designated and qualify as hedging instruments, the Company must classify the hedging instrument, based upon the exposure being hedged, as fair value hedge, cash flow hedge or a hedge of a net investment in a foreign operation. Gains and losses from derivative instruments are recorded in the income statement. 1- 20 Employee stock option plans At June 30, 2016, the Company had four stock-based employee compensation plans. The Company adopted ASC 718, “Share-Based Payment”, effective January 1, 2006. ASC 718 requires the recognition of fair value of stock compensation as an expense in the calculation of net income (loss). The Company did not make any stock option grant during the year ended December 31, 2015 but did grant 575,000 stock options to subscribe to new shares to certain employees of the Company in April 2016. 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: 06-30-2016 12-31-2015 (1) Weighted-average expected life (years) 6.25 — Expected volatility rates 60.6 % — Expected dividend yield — — Risk-free interest rate 0.01 % — Weighted-average exercise price (€) 3.22 — Weighted-average fair value of options granted during the year (€) 1.67 — (1) The Company did not make any grants during the years ended December 31, 2015. 1-21 Warrants On March 28, 2012, pursuant to a securities purchase agreement dated March 22, 2012, as amended, the Company issued new ordinary shares in the form of ADSs to selected institutional investors in a registered direct placement (the “March 2012 Placement”) with warrants attached (the “March 2012 Investor Warrants”). The Company also issued warrants to the placement agent, Rodman & Renshaw LLC (the “March 2012 Placement Agent Warrants” and together with the March 2012 Investor Warrants, the “March 2012 Warrants”). The Company has accounted for the March 2012 Warrants as a liability and reflected this analysis in the Company’s financial statements filed for the year 2012. The Company used the Black-Scholes pricing model to value the March 2012 Warrants at inception, with changes in fair value recorded as a financial expense or income. On May 28, 2013, pursuant to a securities purchase agreement dated May 20, 2013, as amended, the Company issued new ordinary shares in the form of ADSs to selected institutional investors in a registered direct placement (the “May 2013 Placement”) with warrants attached (the “May 2013 Investor Warrants”). The Company also issued warrants to the placement agent, H.C. Wainwright & Co., LLC (the “May 2013 Placement Agent Warrants” and together with the May 2013 Investor Warrants, the “May 2013 Warrants”). As the May 2013 Warrants comprised the same structure and provisions than the March 2012 Warrants, including an exercise price determined in U.S. dollars while the functional currency of the Company is the Euro, the Company determined that the May 2013 Warrants should be accounted for as a liability. The Company used the Black-Scholes pricing model to value the May 2013 Warrants at inception, with changes in fair value recorded as a financial expense or income. On April 14, 2016, pursuant to a securities purchase agreement dated April 7, 2016, as amended, the Company issued new ordinary shares in the form of ADSs to selected institutional investors in a registered direct placement (the “April 2016 Placement”) with warrants attached (the “April 2016 Investor Warrants”). As the April 2016 Warrants comprised the same structure and provisions than the March 2012 and May 2013 Warrants, including an exercise price determined in U.S. dollars while the functional currency of the Company is the Euro, the Company determined that the April 2016 Warrants should be accounted for as a liability. The Company used the Black-Scholes pricing model to value the April 2016 Warrants at inception, with changes in fair value recorded as a financial expense or income. 1-22 Leases and Sales and leaseback transactions In accordance with ASC 840, Accounting for Leases, the Company classifies all leases at the inception date as either a capital lease or an operating lease. A lease is a capital lease if it meets any one of the following criteria; otherwise, it is an operating lease: - Ownership is transferred to the lessee by the end of the lease term; - The lease contains a bargain purchase option; - The lease term is at least 75% of the property's estimated remaining economic life; - The present value of the minimum lease payments at the beginning of the lease term is 90% or more of the fair value of the leased property to the lessor at the inception date. For sales type leases, the following two additional criteria are applied: - Collectability of the minimum lease payment is reasonably predictable; - No 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.

Note 2 - Cash, Cash Equivalents

Note 2 - Cash, Cash Equivalents and Short Term Investments	6 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
Cash and Cash Equivalents Disclosure [Text Block]	2—CASH, CASH EQUIVALENTS AND SHORT TERM INVESTMENTS Cash and cash equivalents and short terms investments are comprised of the following: 06-30-2016 12-31-2015 Total cash and cash equivalents 20,940 13,578 Short term investments 1,000 1,000 Total cash and cash equivalent and short term investments 21,940 14,578 Short term investments are comprised of money market funds. The aggregate fair value of the short term investments is consistent with their book value.

Note 3 - Inventories

Note 3 - Inventories	6 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
Inventory Disclosure [Text Block]	3—INVENTORIES Inventories consist of the following: 06-30-2016 12-31-2015 Components, spare parts 4,345 4,085 Work-in-progress 1,706 676 Finished goods 2,653 2,118 Total gross inventories 8,704 6,879 Less: provision for slow-moving inventory (773 ) (728 ) Total 7,932 6,151

Note 4 - Short-term Borrowings

Note 4 - Short-term Borrowings	6 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
Short-term Debt [Text Block]	4—SHORT-TERM BORROWINGS As of June 30, 2016, short-term borrowings consist mainly of €1,096 thousand of account receivables factored and for which the Company is supporting the risk of non-collection. As of June 30, 2015, short-term borrowings consist mainly of €1,980 thousand of account receivables factored and for which the Company is supporting the risk of non-collection and loans in euros amounting to €1,000 thousand with the following conditions: ‘000 Euros Amount Maturation Interest rate EDAP-TMS France SAS 1,000 November 19, 2015 Euribor + 0,7%

Note 5 - Capital Lease Obligati

Note 5 - Capital Lease Obligations	6 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
Leases of Lessee Disclosure [Text Block]	5—CAPITAL LEASE OBLIGATIONS The Company leases certain of its equipment under capital leases. At June 30, 2016, this equipment consists mainly of medical devices for an amount of €193 thousand and vehicles for an amount of €244 thousand.

Note 6 - Long Term Debt, and Fi

Note 6 - Long Term Debt, and Financial Instruments Carried at Fair Value	6 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
Long-term Debt [Text Block]	6— LONG TERM DEBT, AND FINANCIAL INSTRUMENTS CARRIED AT FAIR VALUE 6-1 Long-term debt: 06-30-2016 12-31-2015 Japanese yen term loan 163 183 Germany term loan 398 443 Italy term loan 152 175 Malaysia term loan - 1 Total long term debt 712 802 Less current portion (220 ) (209 ) Total long-term portion 492 592 As of June 30, 2016, long-term debt in Japan consists of 2 loans in Yen with the following conditions: Initial Amount Maturation Interest rate EDAP Technomed Co. Ltd 55,000,000 June 30, 2018 1.80 % 10,000,000 June 30, 2018 2.10 % As of December 31, 2015, long-term debt in Japan consists of 2 loans in Yen with the following conditions: Amount Maturation Interest rate EDAP Technomed Co. Ltd 55,000,000 June 30, 2018 1.80 % 10,000,000 June 30, 2018 0.10 % As of June 30, 2016, long-term debt in Germany consists of a loan in euro of an initial amount of €450 thousand with an interest rate at 2.49% due to mature on November 30, 2020. This loan is pledged by an HIFU equipment with a purchase value of €450 thousand and receivables amounting €391 thousand. As of December 31, 2015, long-term debt in Germany consists of a loan in euro of an initial amount of €450 thousand with an interest rate at 2.49% due to mature on November 30, 2020. This loan is pledged by an HIFU equipment with a purchase value of €450 thousand and receivables amounting €391 thousand. As of June 30, 2016, long-term debt in Italy consists of a loan in euro of an initial amount of €242 thousand with an interest rate at Euribor 1 month + 4.5% due to mature on June 6, 2019. As of December 31, 2015, long-term debt in Italy consists of a loan in euro of an initial amount of €242 thousand with an interest rate at Euribor 1 month + 4.5% due to mature on June 6, 2019. 6-2 Financial instruments carried at fair value: 06-30-2016 12-31-2015 Investor Warrants 4,608 4,205 Placement Agent Warrants - 172 Total 4,608 4,377 Less current portion (835 ) (172 ) Total long-term portion 3,774 4,205 EDAP TMS S.A. AND SUBSIDIARIES NOTES TO CONSOLIDATED INTERIM UNAUDITED FINANCIAL STATEMENTS (in thousands of euros unless otherwise noted, except per share data) On March 28, 2012, pursuant to a securities purchase agreement dated March 22, 2012, as amended, the Company issued 2,812,500 ordinary shares in the form of ADSs to selected institutional investors in a registered direct placement (the “March 2012 Placement”), at a price of $2.00 per share, with warrants attached (the “March 2012 Investor Warrants”). The March 2012 Investor Warrants allow investors to purchase up to 1,406,250 shares in the form of ADSs at an exercise price of $2.75. The March 2012 Investor Warrants are exercisable immediately and expire on March 28, 2017. The Company also issued warrants to purchase up to 168,750 shares in the form of ADSs to the placement agent, Rodman & Renshaw LLC, with an exercise price of $2.50 (the “March 2012 Placement Agent Warrants” and together with the Investor Warrants, the “March 2012 Warrants”). The March 2012 Placement Agent Warrants are exercisable from September 24, 2012 and expire on October 21, 2016. Total gross proceeds for the placement amounted to $5.625 million (€ 4.214 million) out of which $2.429 million (€1.821 million) allocated to the Investor and Placement Agent Warrants based on their fair value and accounted for as liability, and the remaining $3.196 million (€2.393 million) allocated to the share capital increase. The form of the securities purchase agreement and the form of Investor Warrant were furnished to the SEC on our report on Form 6-K dated March 28, 2012. The Company determined that the March 2012 Warrants to purchase up to 1,575,000 new ordinary shares of the Company (1,406,250 shares underlying the March 2012 Investor Warrants and 168,750 shares underlying the March 2012 Placement Agent Warrants) should be accounted for as a liability. On May 28, 2013, pursuant to a securities purchase agreement dated May 20, 2013, as amended, the Company issued 3,000,000 ordinary shares in the form of ADSs to selected institutional investors in a registered direct placement (the “May 2013 Placement”), at a price of $4.00 per share, with warrants attached (the “May 2013 Investor Warrants”). The May 2013 Investor Warrants allow investors to purchase up to 1,500,000 shares in the form of ADSs at an exercise price of $4.25. The May 2013 Investor Warrants are exercisable from November 29, 2013 and expire on November 29, 2018. The Company also issued warrants to purchase up to 180,000 shares in the form of ADSs 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 Investor Warrants, the “May 2013 Warrants”). The May 2013 Placement Agent Warrants are exercisable from November 29, 2013 and expire on May 28, 2016. As the May 2013 Warrants comprised the same structure and provisions than the March 2012 Warrants, including an exercise price determined in U.S. dollars while the functional currency of the Company is the Euro, the Company determined that the May 2013 Warrants should be accounted for as a liability. Total gross proceeds for the placement amounted to $12.0 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. The form of the securities purchase agreement and the form of Investor Warrant were furnished to the SEC on our report on Form 6-K dated May 28, 2013. 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. EDAP TMS S.A. AND SUBSIDIARIES NOTES TO CONSOLIDATED INTERIM UNAUDITED FINANCIAL STATEMENTS (in thousands of euros unless otherwise noted, except per share data) On April 14, 2016, pursuant to a securities purchase agreement dated April 7, 2016, the Company issued 3,283,284 ordinary shares in the form of ADSs to selected institutional investors in a registered direct placement (the “April 2016 Placement”), at a price of $3.50 per share, with warrants attached (the “April 2016 Investor Warrants”). The April 2016 Investor Warrants allow investors to purchase up to 3,283,284 shares in the form of ADSs at an exercise price of $4.50. The April 2016 Investor Warrants are exercisable from October 14, 2016 and expire on October 14, 2018. As the April 2016 Warrants comprised the same structure and provisions than the March 2012 and May 2013 Warrants, including an exercise price determined in U.S. dollars while the functional currency of the Company is the Euro, the Company determined that the April 2016 Warrants should be accounted for as a liability. Total gross proceeds for the placement amounted to $11.5 million (€ 10.2 million), out of which $3.578 million (€3.168 million) allocated to the Investor Warrants based on their fair value and accounted for as liability, and the remaining $7.913 million (€7.006 million) allocated to the share capital increase. The form of the securities purchase agreement and the form of Investor Warrant were furnished to the SEC on our report on Form 6-K dated April 14, 2016. The Company used the Black-Scholes pricing model to value the April 2016 Warrants at inception, with changes in fair value recorded as a financial expense or income. Fair Value of the March 2012 Investor Warrants: The valuation model of the Investor Warrants uses a Black-Scholes model. At inception date, the Black-Scholes valuation model used the following main assumptions and parameters: - Share price at closing date: $1.95 - Strike price of warrants: $2.75 - Risk free interest rate at 5 years: 1.05% - Share price volatility: 120% - Dividend rates: 0% As of December 31, 2015, the Black-Scholes valuation model used the following main assumptions and parameters: - Warrants’ maturity is assumed to be their legal duration as per Warrant contract - Share price at closing date: $4.13 - Strike price of warrants: $2.75 - Risk free interest rate at 5 years: 0% - Share price volatility: 70% - Dividend rates: 0% As of June 30, 2016, the Black-Scholes valuation model used the following main assumptions and parameters: - Share price at closing date: $3.31 - Strike price of warrants: $2.75 - Risk free interest rate at 5 years: 0.00% - Share price volatility: 60% - Dividend rates: 0% On that basis, the unit fair value of the Investor Warrants was $1.55 per warrant at inception date, $1.86 per warrant as of December 31, 2015, and $0.94 per warrant as of June 30, 2016. The total fair value for the issued Investor warrants was $2.173 million at inception date, $1.840 million as of December 31, 2015 and $0.927 million as of June 30, 2016. EDAP TMS S.A. AND SUBSIDIARIES NOTES TO CONSOLIDATED INTERIM UNAUDITED FINANCIAL STATEMENTS (in thousands of euros unless otherwise noted, except per share data) Fair Value of the March 2012 Placement Agent Warrants: The valuation model of the Placement Agent Warrants uses a Black-Scholes model. At inception date, the Black-Scholes valuation model used the following main assumptions and parameters: - Share price at closing date: $1.95 - Strike price of warrants: $2.5 - Risk free interest rate at 4.5 years: 0.92% - Share price volatility: 120% - Dividend rates: 0% As of December 31, 2015, the Black-Scholes valuation model used the following main assumptions and parameters: - Warrants’ maturity is assumed to be their legal duration as per Warrant contract - Share price at closing date: $4.13 - Strike price of warrants: $2.5 - Risk free interest rate at 4.5 years: 0% - Share price volatility: 70% - Dividend rates: 0% As of June 30, 2016, all the March 2012 Placement Agent Warrants were exercised. On that basis, the unit fair value of the Placement Agent Warrants was $1.52 per warrant at inception date, and $1.87 per warrant as of December 31, 2015. The total fair value for the issued Placement Agent warrants was $0.256 million at inception date, $0.107 million as of December 31, 2015, and $0.000 million as of June 30, 2016. Fair Value of the May 2013 Investor Warrants: The valuation model of the Investor Warrants uses a Black-Scholes model. At inception date, the Black-Scholes valuation model used the following main assumptions and parameters: - Share price at closing date: $3.96 - Strike price of warrants: $4.25 - Risk free interest rate at 5.5 years: 1.07% - Share price volatility: 71% - Dividend rates: 0% As of December 31, 2015, the Black-Scholes valuation model used the following main assumptions and parameters: - Warrants’ maturity is assumed to be their legal duration as per Warrant contract - Share price at closing date: $4.13 - Strike price of warrants: $4.25 - Risk free interest rate at 5.5 years: 0% - Share price volatility: 70% - Dividend rates: 0% EDAP TMS S.A. AND SUBSIDIARIES NOTES TO CONSOLIDATED INTERIM UNAUDITED FINANCIAL STATEMENTS (in thousands of euros unless otherwise noted, except per share data) As of June 30, 2016, the Black-Scholes valuation model used the following main assumptions and parameters: - Warrants’ maturity is assumed to be their legal duration as per Warrant contract - Share price at closing date: $3.31 - Strike price of warrants: $4.25 - Risk free interest rate at 5.5 years: 0.00% - Share price volatility: 60.2% - Dividend rates: 0% On that basis, the unit fair value of the Investor Warrants was $2.35 per warrant at inception date, $1.82 per warrant as of December 31, 2015 and $0.94 per warrant as of June 30, 2016. The total fair value for the issued Investor warrants was $3.525 million at inception date, $2.737 million as of December 31, 2015 and $1.404 million as of June 30, 2016. Fair Value of the May 2013 Placement Agent Warrants: The valuation model of the Placement Agent Warrants uses a Black-Scholes model. At inception date, the Black-Scholes valuation model used the following main assumptions and parameters: - Share price at closing date: $3.96 - Strike price of warrants: $5.00 - Risk free interest rate at 3 years: 0.36% - Share price volatility: 72% - Dividend rates: 0% As of December 31, 2015, the Black-Scholes valuation model used the following main assumptions and parameters: - Warrants’ maturity is assumed to be their legal duration as per Warrant contract - Share price at closing date: $4.13 - Strike price of warrants: $5.00 - Risk free interest rate at 3 years: 0% - Share price volatility: 70% - Dividend rates: 0% As of June 30, 2016, all the March 2013 Placement Agent Warrants were exercised or forfeited. On that basis, the unit fair value of the Placement Agent Warrants was $1.62 per warrant at inception date and $0.44 per warrant as of December 31, 2015. The total fair value for the issued Placement Agent warrants was $0.292 million at inception date, $0.080 million as of December 31, 2015 and $0.000 million as of June 30, 2016. Fair Value of the April 2016 Investor Warrants: The valuation model of the Investor Warrants uses a Black-Scholes model. EDAP TMS S.A. AND SUBSIDIARIES NOTES TO CONSOLIDATED INTERIM UNAUDITED FINANCIAL STATEMENTS (in thousands of euros unless otherwise noted, except per share data) At inception date, the Black-Scholes valuation model used the following main assumptions and parameters: - Share price at closing date: $3.64 - Strike price of warrants: $4.50 - Risk free interest rate at 2.5 years: 0.00% - Share price volatility: 60.20% - Dividend rates: 0% As of June 30, 2016, the Black-Scholes valuation model used the following main assumptions and parameters: - Warrants’ maturity is assumed to be their legal duration as per Warrant contract - Share price at closing date: $3.31 - Strike price of warrants: $4.50 - Risk free interest rate at 2.5 years: 0.00% - Share price volatility: 60.20% - Dividend rates: 0% On that basis, the unit fair value of the Investor Warrants was $1.09 per warrant at inception date and $0.85 per warrant as of June 30, 2016. The total fair value for the issued Investor warrants was $3.579 million at inception date, $2.785 million as of June 30, 2016. Long-term debt and financial instruments carried at fair value at June 30, 2016 mature as follows: 2016 103 2017 1,056 2018 3,963 2019 117 2020 83 Total 5,320

Note 7 - Shareholders' Equity

Note 7 - Shareholders' Equity	6 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	7—SHAREHOLDERS’ EQUITY 7-1 Common stock As of June 30, 2016, EDAP TMS S.A.’s common stock consisted of 29,098,144 issued shares, fully paid, and with a par value of €0.13 each. 28,727,616 of the shares were outstanding. 7-2 Pre-emptive subscription rights Shareholders have preemptive rights to subscribe on a pro rata 7-3 Dividend rights Dividends may be distributed from the statutory retained earnings, subject to the requirements of French law and the Company’s by-laws. The Company has not distributed any dividends since its inception. EDAP TMS S.A. AND SUBSIDIARIES NOTES TO CONSOLIDATED INTERIM UNAUDITED FINANCIAL STATEMENTS (in thousands of euros unless otherwise noted, except per share data) 7-4 Treasury stock As of June 30, 2016, 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 7-5). 7-5 Stock-option plans As of June 30, 2016, the 370,528 ordinary shares held as treasury stock were dedicated to serve stock purchase option plans as follows: 127,100 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 June 30 2016, the Company sponsored four stock purchase and subscription option plans: On May 22, 2007, the shareholders of the Company authorized the Board of Directors to grant up to 600,000 options to subscribe to 600,000 new Shares. Conforming to this stock option plan, the Board of Directors granted 504,088 options to subscribe to new Shares to certain employees of EDAP TMS on October 29, 2007, and 95,912 options to subscribe to new Shares to certain employees of EDAP TMS on June 25, 2010. Under this plan, a total of 440,500 options to subscribe to new shares were still in force on June 30, 2015. On June 24, 2010, the shareholders of the Company authorized the Board of Directors to grant up to 229,100 options to purchase up to 229,100 Shares. Conforming to this stock option plan, the Board of Directors granted 229,100 options to purchase Shares to certain employees of EDAP TMS on June 25, 2010. Under this plan, 149,100 options were still in force on June 30, 2015. On December 19, 2012, the shareholders authorized the Board of Directors to grant up to 500,000 options to subscribe to 500,000 new shares at a fixed price to be set by the Board of Directors. Conforming to this stock option plan, the Board of Directors granted 500,000 options to subscribe Shares to certain employees of EDAP TMS on January 18, 2013. Under this plan, 400,000 options were still in force on June 30, 2015. On February 18, 2016, the shareholders authorized the Board of Directors to grant up to 1,000,000 options to subscribe to 1,000,000 new shares at a fixed price to be set by the Board of Directors. Conforming to this stock option plan, the Board of Directors granted 575,000 options to subscribe Shares to certain employees of EDAP TMS on April 26, 2016. Under this plan, 562,000 options were still in force on June 30, 2016. EDAP TMS S.A. AND SUBSIDIARIES NOTES TO CONSOLIDATED INTERIM UNAUDITED FINANCIAL STATEMENTS (in thousands of euros unless otherwise noted, except per share data) As of June 30, 2016, a summary of stock option activity to purchase or to subscribe to Shares under these plans is as follows: June 30, 2016 December 31, 2015 December 31, 2014 Options Weighted average exercise price Options Weighted average exercise price Options Weighted average exercise price Outstanding on January 1, 917,188 2.79 1,095,850 2.76 1,310,850 2.70 Granted 575,000 3.22 - - - - Exercised (72,412 ) 2.13 (750 ) 3.99 Forfeited (42,750 ) 2.98 (106,250 ) 2.88 (90,250 ) 2.07 Expired - - (124,000 ) 2.60 Outstanding at the end of the period 1,449,438 2.96 917,188 2.79 1,095,850 2.76 Exercisable at the end of the period 702,438 3.02 724,688 3.03 784,600 3.09 Shares purchase options available for grant 243,428 232,428 83,428 The following table summarizes information about options to purchase Shares already held by the Company as treasury Shares, or to subscribe to new Shares, at June 30, 2016: Outstanding options Fully vested options (1) Exercise price (€) Options Weighted average remaining contractual life Weighted average exercise price Aggregate Options Weighted average exercise price Aggregate 3.99 347,838 1.3 3.99 - 347,838 3.99 - 2.38 127,100 4.0 2.38 76,427 127,100 2.38 76,427 3.22 562,000 9.8 3.22 - - 3.22 - 1.91 362,500 6.5 1.91 388,352 270,000 1.91 289,260 1.88 50,000 4.0 1.88 55,066 50,000 1.88 55,066 1.88 to 3.99 1,449,438 6.4 2.96 519,846 794,938 2.89 420,753 (1) Fully vested options are all exercisable options (2) The aggregate intrinsic value represents the total pre-tax intrinsic value, based on the Company’s closing stock price of $3.31 at June 30, 2016, which would have been received by the option holders had all in-the-money option holders exercised their options as of that date. The Company applies FAS 123R on Share Based Payments and its related interpretations in accounting for its employee stock options.

Note 8 - Financial Income, Net

Note 8 - Financial Income, Net	6 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
Interest Income and Interest Expense Disclosure [Text Block]	8—FINANCIAL INCOME, NET Interest (expense) income, net consists of the following: 6 months 6 months Interest income 9 3 Interest expense (27 ) (28 ) Warrants exercised or forfeited 174 66 Changes in fair value of the warrants 2,734 (1,385 ) Total 2,891 (1,344 )

Note 9 - Segment Information

Note 9 - Segment Information	6 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	9—SEGMENT INFORMATION In July of fiscal year 2002, the Company announced an organizational realignment that created two operating divisions within the Company. For reporting purposes, this organizational realignment created three reporting segments: the holding company, EDAP TMS S.A. (‘EDAP TMS Corporate’), the High Intensity Focused Ultrasound (‘HIFU’) Division and the Urological Devices and Services (‘UDS’) Division.Then, in 2007, the Company created a new reporting segment dedicated to the FDA approval for Ablatherm-HIFU activity. Segment operating profit or loss are determined in accordance with the same policies as those described in the summary of significant accounting policies except that 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: 6 months 6 months Segment operating loss 388 (839 ) Interest income, net 2,891 (1,344 ) Foreign Currency exchange (losses) gains, net 671 303 Other income, net - (3 ) Income tax (expense) credit net (91 ) (69 ) Consolidated net loss net 3,859 (1,953 ) EDAP TMS S.A. AND SUBSIDIARIES NOTES TO CONSOLIDATED INTERIM UNAUDITED FINANCIAL STATEMENTS (in thousands of euros unless otherwise noted, except per share data) A summary of the Company’s operations by business unit is presented below for periods ending June 30, 2016 and 2015: HIFU UDS EDAP FDA Total 6 months 2016 Sales of Goods 4,536 6,725 - - 11,261 Sales of RPPs & Leases, 1,811 766 - - 2,578 Sales of Spare Parts & Services 328 2,750 - - 3,078 Total Net Sales 6,676 10,241 - - 16,917 Other Revenues 6 2 - - 8 Total Revenues 6,682 10,243 - - 16,925 Gross Profit 4,081 3,672 - - 7,753 Research & Development (1,048 ) (653 ) - - (1,701 ) SG&A + Depreciation (1,979 ) (2,996 ) (689 ) - (5,664 ) Operating income (loss) 1,054 23 (689 ) - 388 HIFU UDS EDAP FDA Total 6 months 2015 Sales of Goods 2,318 6,785 - - 9,103 Sales of RPPs & Leases, 1,297 822 - - 2,119 Sales of Spare Parts & Services 333 2,497 - - 2,830 Total Net Sales 3,948 10,104 - - 14,052 Other Revenues 2 - - - 2 Total Revenues 3,950 10,104 - - 14,054 Gross Profit 2,158 3,753 - - 5,911 Research & Development (745 ) (455 ) - (312 ) (1,512 ) SG&A + Depreciation (1,504 ) (3,014 ) (721 ) - (5,238 ) Operating income (loss) (91 ) 284 (721 ) (312 ) (839 )

Note 10 - Subsequent Significan

Note 10 - Subsequent Significant Events	6 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
Subsequent Events [Text Block]	10—SUBSEQUENT SIGNIFICANT EVENTS N/A

Significant Accounting Policies

Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2016
Accounting Policies [Abstract]
Nature of Operations [Policy Text Block]	1-1 Nature of operations EDAP TMS S.A. and its subsidiaries (‘‘the Company’’) are engaged in the development, production, marketing, distribution and maintenance of a portfolio of minimally-invasive medical devices for the treatment of urological diseases. 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 currently produces devices for treating stones of the urinary tract and localized prostate cancer. Net sales consist primarily of direct sales to hospitals and clinics in France and Europe, export sales to third-party distributors and agents, and export sales through subsidiaries based in Germany, Italy, the United States and Asia. The Company purchases the majority of the components used in its products from a number of suppliers but for some components, relies on a single source. Delay would be caused if the supply of these components or other components was interrupted and these delays could be extended in certain situations where a component substitution may require regulatory approval. Failure to obtain adequate supplies of these components in a timely manner could have a material adverse effect on the Company’s business, financial position and results of operation.
Use of Estimates, Policy [Policy Text Block]	1-2 Management estimates The preparation of financial statements in conformity with U.S. generally accepted accounting principles (‘‘U.S. GAAP’’) requires management to make estimates and assumptions, such as business plans, stock price volatility, duration of standard warranty per market and cost of maintenance contract used to determine the amount of revenue to differ. 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, Policy [Policy Text Block]	1-3 Consolidation The accompanying consolidated financial statements include the accounts of EDAP TMS S.A. and all its domestic and foreign owned subsidiaries, which include EDAP TMS France SAS, EDAP Technomed Inc. (USA), Edap Technomed Sdn Bhd (Malaysia), Edap Technomed Italia S.R.L, EDAP Technomed Co. Ltd. (Japan) and EDAP TMS Gmbh (Germany). Edap Technomed Sdn Bhd was incorporated in early 1997. Edap Technomed Co. Ltd. was created in late 1996. EDAP TMS Gmbh was created in July 2006. EDAP SA, a subsidiary incorporating HIFU activities merged all of its activity into EDAP TMS France SAS in 2008. All intercompany transactions and balances are eliminated in consolidation.
Revenue Recognition, Policy [Policy Text Block]	1-4 Revenue recognition Sales of goods: For medical device sales with no significant remaining vendor obligation, payments contingent upon customer financing, acceptance criteria that can be subjectively interpreted by the customer, or tied to the use of the device, revenue is recognized when evidence of an arrangement exists, title to the device passes (depending on terms, either upon shipment or delivery), and the customer has the intent and ability to pay in accordance with contract payment terms that are fixed or determinable. For sales in which payment is contingent upon customer financing, acceptance criteria can be subjectively interpreted by the customer, or payment depends on use of the device, revenue is recognized when the contingency is resolved. The Company provides training and provides a minimum of one-year warranty upon installation. The Company accrues for the estimated training and warranty costs at the time of sale. Revenues related to disposables are recognized when goods are delivered. Sales of RPPs and leases: Revenues related to the sale of HIFU treatments invoiced on a ‘‘Revenue-Per-Procedure’’ (‘‘RPP’’) basis are recognized when the treatment procedure has been completed. Revenues from devices leased to customers under operating leases are recognized on a straight-line basis. Sales of spare parts and services: Revenues related to spare parts are recognized when goods are delivered. Maintenance contracts rarely exceed one year and are recognized on a straight line basis. Billings or cash receipts in advance of services due under maintenance contracts are recorded as deferred revenue.
Shipping and Handling Cost, Policy [Policy Text Block]	1-5 Shipping and handling costs The Company recognizes revenue from the shipping and handling of its products as a component of revenue. Shipping and handling costs are recorded as a component of cost of sales.
Cash and Cash Equivalents, Policy [Policy Text Block]	1-6 Cash equivalents and short term investments Cash equivalents are cash investments which are highly liquid and have initial maturities of 90 days or less. Cash investments with a maturity higher than 90 days are considered as short-term investments.
Receivables, Policy [Policy Text Block]	1-7 Accounts Receivables Accounts receivables are stated at cost net of allowances for doubtful accounts. The Company makes judgments as to its ability to collect outstanding receivables and provides allowances for the portion of receivables when collection becomes doubtful. Provision is made based upon a specific review of all significant outstanding invoices. These estimates are based on our bad debt write-off experience, analysis of credit information, specific identification of probable bad debt based on our collection efforts, aging of accounts receivables and other known factors. Accounts receivables also include receivables factored for which the Company is supporting the collection risk.
Inventory, Policy [Policy Text Block]	1-8 Inventories Inventories are valued at the lower of manufacturing cost, which is principally comprised of components and labor costs, or market (net realizable value). Cost is determined on a first-in, first-out basis for components and spare parts and by specific identification for finished goods (medical devices). The Company establishes reserves for inventory estimated to be obsolete, unmarketable or slow moving, first based on a detailed comparison between quantity in inventory and historical consumption and then based on case-by-case analysis of the difference between the cost of inventory and the related estimated market value.
Property, Plant and Equipment, Policy [Policy Text Block]	1-9 Property and equipment Property and equipment is stated at historical cost. Depreciation and amortization of property and equipment are calculated using the straight-line method over the estimated useful life of the related assets, as follows: Leasehold improvements 10 years or lease term if shorter Equipment 3-10 years Furniture, fixtures, fittings and other 2-10 years Equipment includes industrial equipment and research equipment that has alternative future uses. Equipment also includes devices that are manufactured by the Company and leased to customers through operating leases related to Revenue-Per-Procedure transactions and devices subject to sale and leaseback transactions. This equipment is depreciated over a period of seven years.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	1-10 Long-lived assets The Company reviews the carrying value of its long-lived assets, including fixed assets and intangible assets, for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be fully recoverable. Recoverability of long-lived assets is assessed by a comparison of the carrying amount of the assets (or the Group of assets, including the asset in question, that represents the lowest level of separately-identifiable cash flows) to the total estimated undiscounted cash flows expected to be generated by the asset or group of assets. If the future net undiscounted cash flows is less than the carrying amount of the asset or group of assets, the asset or group of assets is considered impaired and an expense is recognized equal to the amount required to reduce the carrying amount of the asset or group of assets to its then fair value. Fair value is determined by discounting the cash flows expected to be generated by the assets, when the quoted market prices are not available for the long-lived assets. Estimated future cash flows are based on assumptions and are subject to risk and uncertainty.
Goodwill and Intangible Assets, Policy [Policy Text Block]	1-11 Goodwill and intangible assets Goodwill represents the excess of purchase price over the fair value of identifiable net assets of businesses acquired. Goodwill is not amortized but instead tested annually for impairment or more frequently when events or change in circumstances indicate that the assets might be impaired by comparing the carrying value to the fair value of the reporting units to which it is assigned. Under ASC 350, “Goodwill and other intangible assets”, the impairment test is performed in two steps. The first step compares the fair value of the reporting unit with its carrying amount, including goodwill. If the fair value of the reporting unit is less than its carrying amount, a second step is performed to measure the amount of impairment loss. The second step allocates the fair value of the reporting unit to the Company’s tangible and intangible assets and liabilities. This derives an implied fair value for the reporting unit’s goodwill. If the carrying amount of the reporting units goodwill exceeds the implied fair value of that goodwill, an impairment loss is recognized equal to that excess. For the purpose of any impairment test, the Company relies upon projections of future undiscounted cash flows and takes into account assumptions regarding the evolution of the market and its ability to successfully develop and commercialize its products. Changes in market conditions could have a major impact on the valuation of these assets and could result in additional impairment losses. Intangible assets consist primarily of purchased patents relating to lithotripters, purchased licenses, a purchased trade name and a purchased trademark. The basis for valuation of these assets is their historical acquisition cost. Amortization of intangible assets is calculated by the straight-line method over the shorter of the contractual or estimated useful life of the assets, as follows: Patents 5 years Licenses 5 years Trade name and trademark 7 years
Stockholders' Equity, Policy [Policy Text Block]	1-12 Treasury Stocks Treasury stock purchases are accounted for at cost. The sale of treasury stocks is accounted for using the first in first out method. Gains on the sale or retirement of treasury stocks are accounted for as additional paid-in capital whereas losses on the sale or retirement of treasury stock are recorded as additional paid-in capital to the extent that previous net gains from sale or retirement of treasury stocks are included therein; otherwise the losses shall be recorded to accumulated benefit (deficit) account. Gains or losses from the sale or retirement of treasury stock do not affect reported results of operations.
Standard Product Warranty, Policy [Policy Text Block]	1-13 Warranty expenses The Company provides customers with a warranty for each product sold and accrues warranty expense at time of sale based upon historical claims experience. Standard warranty period may vary from 1 year to 2 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.
Income Tax, Policy [Policy Text Block]	1-14 Income taxes The Company accounts for income taxes in accordance with ASC 740, ‘‘Accounting for Income Taxes’’ Under ASC 740, deferred tax assets and liabilities are determined based on differences between the financial reporting and tax basis of assets and liabilities and are measured by applying enacted tax rates and laws to taxable years in which such differences are expected to reverse. A valuation allowance is established if, based on the weight of available evidence, it is more likely than not that some portion, or all of the deferred tax assets, will not be realized. In accordance with ASC740, no provision has been made for income or withholding taxes on undistributed earnings of foreign subsidiaries, such undistributed earnings being permanently reinvested. As of January 1, 2007, the Company adopted FIN48 (now ASC 740) "Accounting for uncertainty in income tax". Under ASC740, the measurement of a tax position that meets the more-likely-that-not recognition threshold must take into consideration the amounts and probabilities of the outcomes that could be realized upon ultimate settlement using the facts, circumstances and information available at the reporting date.
Research, Development, and Computer Software, Policy [Policy Text Block]	1-15 Research and development costs Research and development costs are recorded as an expense in the period in which they are incurred. The French government provides tax credits to companies for innovative research and development. This tax credit is calculated based on a percentage of eligible research and development costs and it can be refundable in cash and is not contingent on future taxable income. As such, the Company considers the research tax credits as a grant, offsetting operating expenses.
Advertising Costs, Policy [Policy Text Block]	1-16 Advertising costs Advertising costs are recorded as an expense in the period in which they are incurred.
Foreign Currency Transactions and Translations Policy [Policy Text Block]	1-17 Foreign currency translation and transactions Translation of the financial statements of consolidated companies The reporting currency of EDAP TMS S.A. for all years presented is the euro (€). The functional currency of each subsidiary is its local currency. In accordance with ASC 830, all accounts in the financial statements are translated into euro from the functional currency at exchange rate as follows: • assets and liabilities are translated at year-end exchange rates; • shareholders’ equity is translated at historical exchange rates (as of the date of contribution); • statement of income items are translated at average exchange rates for the year; and • translation gains and losses are recorded in a separate component of shareholders’ equity. Foreign currencies transactions Transactions involving foreign currencies are translated into the functional currency using the exchange rate prevailing at the time of the transactions. Receivables and payables denominated in foreign currencies are translated at year-end exchange rates. The resulting unrealized exchange gains and losses are carried to the statement of income.
Earnings Per Share, Policy [Policy Text Block]	1-18 Earnings per share Basic earnings per share is computed by dividing income available to common shareholders by the weighted average number of shares of common stock outstanding for the period. Diluted earnings per share reflects potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the earnings of the Company. The dilutive effects of the Company’s common stock options and warrants is determined using the treasury stock method to measure the number of shares that are assumed to have been repurchased using the average market price during the period, which is converted from U.S. dollars at the average exchange rate for the period.
Derivatives, Policy [Policy Text Block]	1-19 Derivative instruments ASC 815 requires the Company to recognize all of its derivative instruments as either assets or liabilities in the statement of financial position at fair value. The accounting for changes in the fair value (i.e., gains or losses) of a derivative instrument depends on whether it has been designated and qualifies as part of a hedging relationship and further, on the type of hedging relationship. For those derivative instruments that are designated and qualify as hedging instruments, the Company must classify the hedging instrument, based upon the exposure being hedged, as fair value hedge, cash flow hedge or a hedge of a net investment in a foreign operation. Gains and losses from derivative instruments are recorded in the income statement.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	1- 20 Employee stock option plans At June 30, 2016, the Company had four stock-based employee compensation plans. The Company adopted ASC 718, “Share-Based Payment”, effective January 1, 2006. ASC 718 requires the recognition of fair value of stock compensation as an expense in the calculation of net income (loss). The Company did not make any stock option grant during the year ended December 31, 2015 but did grant 575,000 stock options to subscribe to new shares to certain employees of the Company in April 2016. 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: 06-30-2016 12-31-2015 (1) Weighted-average expected life (years) 6.25 — Expected volatility rates 60.6 % — Expected dividend yield — — Risk-free interest rate 0.01 % — Weighted-average exercise price (€) 3.22 — Weighted-average fair value of options granted during the year (€) 1.67 — (1) The Company did not make any grants during the years ended December 31, 2015.
Debt, Policy [Policy Text Block]	1-21 Warrants On March 28, 2012, pursuant to a securities purchase agreement dated March 22, 2012, as amended, the Company issued new ordinary shares in the form of ADSs to selected institutional investors in a registered direct placement (the “March 2012 Placement”) with warrants attached (the “March 2012 Investor Warrants”). The Company also issued warrants to the placement agent, Rodman & Renshaw LLC (the “March 2012 Placement Agent Warrants” and together with the March 2012 Investor Warrants, the “March 2012 Warrants”). The Company has accounted for the March 2012 Warrants as a liability and reflected this analysis in the Company’s financial statements filed for the year 2012. The Company used the Black-Scholes pricing model to value the March 2012 Warrants at inception, with changes in fair value recorded as a financial expense or income. On May 28, 2013, pursuant to a securities purchase agreement dated May 20, 2013, as amended, the Company issued new ordinary shares in the form of ADSs to selected institutional investors in a registered direct placement (the “May 2013 Placement”) with warrants attached (the “May 2013 Investor Warrants”). The Company also issued warrants to the placement agent, H.C. Wainwright & Co., LLC (the “May 2013 Placement Agent Warrants” and together with the May 2013 Investor Warrants, the “May 2013 Warrants”). As the May 2013 Warrants comprised the same structure and provisions than the March 2012 Warrants, including an exercise price determined in U.S. dollars while the functional currency of the Company is the Euro, the Company determined that the May 2013 Warrants should be accounted for as a liability. The Company used the Black-Scholes pricing model to value the May 2013 Warrants at inception, with changes in fair value recorded as a financial expense or income. On April 14, 2016, pursuant to a securities purchase agreement dated April 7, 2016, as amended, the Company issued new ordinary shares in the form of ADSs to selected institutional investors in a registered direct placement (the “April 2016 Placement”) with warrants attached (the “April 2016 Investor Warrants”). As the April 2016 Warrants comprised the same structure and provisions than the March 2012 and May 2013 Warrants, including an exercise price determined in U.S. dollars while the functional currency of the Company is the Euro, the Company determined that the April 2016 Warrants should be accounted for as a liability. The Company used the Black-Scholes pricing model to value the April 2016 Warrants at inception, with changes in fair value recorded as a financial expense or income.
Lease, Policy [Policy Text Block]	1-22 Leases and Sales and leaseback transactions In accordance with ASC 840, Accounting for Leases, the Company classifies all leases at the inception date as either a capital lease or an operating lease. A lease is a capital lease if it meets any one of the following criteria; otherwise, it is an operating lease: - Ownership is transferred to the lessee by the end of the lease term; - The lease contains a bargain purchase option; - The lease term is at least 75% of the property's estimated remaining economic life; - The present value of the minimum lease payments at the beginning of the lease term is 90% or more of the fair value of the leased property to the lessor at the inception date. For sales type leases, the following two additional criteria are applied: - Collectability of the minimum lease payment is reasonably predictable; - No 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.

Note 1 - Summary of Significa18

Note 1 - Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2016
Notes Tables
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	06-30-2016 12-31-2015 (1) Weighted-average expected life (years) 6.25 — Expected volatility rates 60.6 % — Expected dividend yield — — Risk-free interest rate 0.01 % — Weighted-average exercise price (€) 3.22 — Weighted-average fair value of options granted during the year (€) 1.67 —

Note 2 - Cash, Cash Equivalen19

Note 2 - Cash, Cash Equivalents and Short Term Investments (Tables)	6 Months Ended
	Jun. 30, 2016
Notes Tables
Schedule of Cash and Cash Equivalents [Table Text Block]	06-30-2016 12-31-2015 Total cash and cash equivalents 20,940 13,578 Short term investments 1,000 1,000 Total cash and cash equivalent and short term investments 21,940 14,578

Note 3 - Inventories (Tables)

Note 3 - Inventories (Tables)	6 Months Ended
	Jun. 30, 2016
Notes Tables
Schedule of Inventory, Current [Table Text Block]	06-30-2016 12-31-2015 Components, spare parts 4,345 4,085 Work-in-progress 1,706 676 Finished goods 2,653 2,118 Total gross inventories 8,704 6,879 Less: provision for slow-moving inventory (773 ) (728 ) Total 7,932 6,151

Note 4 - Short-term Borrowings

Note 4 - Short-term Borrowings (Tables)	6 Months Ended
	Jun. 30, 2016
Notes Tables
Schedule of Short-term Debt [Table Text Block]	‘000 Euros Amount Maturation Interest rate EDAP-TMS France SAS 1,000 November 19, 2015 Euribor + 0,7%

Note 6 - Long Term Debt, and 22

Note 6 - Long Term Debt, and Financial Instruments Carried at Fair Value (Tables)	6 Months Ended
	Jun. 30, 2016
Notes Tables
Schedule of Debt [Table Text Block]	06-30-2016 12-31-2015 Japanese yen term loan 163 183 Germany term loan 398 443 Italy term loan 152 175 Malaysia term loan - 1 Total long term debt 712 802 Less current portion (220 ) (209 ) Total long-term portion 492 592
Schedule of Long-term Debt Instruments [Table Text Block]	Initial Amount Maturation Interest rate EDAP Technomed Co. Ltd 55,000,000 June 30, 2018 1.80 % 10,000,000 June 30, 2018 2.10 % Amount Maturation Interest rate EDAP Technomed Co. Ltd 55,000,000 June 30, 2018 1.80 % 10,000,000 June 30, 2018 0.10 %
Schedule of Derivative Instruments [Table Text Block]	06-30-2016 12-31-2015 Investor Warrants 4,608 4,205 Placement Agent Warrants - 172 Total 4,608 4,377 Less current portion (835 ) (172 ) Total long-term portion 3,774 4,205
Contractual Obligation, Fiscal Year Maturity Schedule [Table Text Block]	2016 103 2017 1,056 2018 3,963 2019 117 2020 83 Total 5,320

Note 7 - Shareholders' Equity (

Note 7 - Shareholders' Equity (Tables)	6 Months Ended
	Jun. 30, 2016
Notes Tables
Disclosure of Share-based Compensation Arrangements by Share-based Payment Award [Table Text Block]	June 30, 2016 December 31, 2015 December 31, 2014 Options Weighted average exercise price Options Weighted average exercise price Options Weighted average exercise price Outstanding on January 1, 917,188 2.79 1,095,850 2.76 1,310,850 2.70 Granted 575,000 3.22 - - - - Exercised (72,412 ) 2.13 (750 ) 3.99 Forfeited (42,750 ) 2.98 (106,250 ) 2.88 (90,250 ) 2.07 Expired - - (124,000 ) 2.60 Outstanding at the end of the period 1,449,438 2.96 917,188 2.79 1,095,850 2.76 Exercisable at the end of the period 702,438 3.02 724,688 3.03 784,600 3.09 Shares purchase options available for grant 243,428 232,428 83,428
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 Options Weighted average exercise price Aggregate 3.99 347,838 1.3 3.99 - 347,838 3.99 - 2.38 127,100 4.0 2.38 76,427 127,100 2.38 76,427 3.22 562,000 9.8 3.22 - - 3.22 - 1.91 362,500 6.5 1.91 388,352 270,000 1.91 289,260 1.88 50,000 4.0 1.88 55,066 50,000 1.88 55,066 1.88 to 3.99 1,449,438 6.4 2.96 519,846 794,938 2.89 420,753

Note 8 - Financial Income, Net

Note 8 - Financial Income, Net (Tables)	6 Months Ended
	Jun. 30, 2016
Notes Tables
Interest Income and Interest Expense Disclosure [Table Text Block]	6 months 6 months Interest income 9 3 Interest expense (27 ) (28 ) Warrants exercised or forfeited 174 66 Changes in fair value of the warrants 2,734 (1,385 ) Total 2,891 (1,344 )

Note 9 - Segment Information (T

Note 9 - Segment Information (Tables)	6 Months Ended
	Jun. 30, 2016
Notes Tables
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Table Text Block]	6 months 6 months Segment operating loss 388 (839 ) Interest income, net 2,891 (1,344 ) Foreign Currency exchange (losses) gains, net 671 303 Other income, net - (3 ) Income tax (expense) credit net (91 ) (69 ) Consolidated net loss net 3,859 (1,953 )
Schedule of Segment Reporting Information, by Segment [Table Text Block]	HIFU UDS EDAP FDA Total 6 months 2016 Sales of Goods 4,536 6,725 - - 11,261 Sales of RPPs & Leases, 1,811 766 - - 2,578 Sales of Spare Parts & Services 328 2,750 - - 3,078 Total Net Sales 6,676 10,241 - - 16,917 Other Revenues 6 2 - - 8 Total Revenues 6,682 10,243 - - 16,925 Gross Profit 4,081 3,672 - - 7,753 Research & Development (1,048 ) (653 ) - - (1,701 ) SG&A + Depreciation (1,979 ) (2,996 ) (689 ) - (5,664 ) Operating income (loss) 1,054 23 (689 ) - 388 HIFU UDS EDAP FDA Total 6 months 2015 Sales of Goods 2,318 6,785 - - 9,103 Sales of RPPs & Leases, 1,297 822 - - 2,119 Sales of Spare Parts & Services 333 2,497 - - 2,830 Total Net Sales 3,948 10,104 - - 14,052 Other Revenues 2 - - - 2 Total Revenues 3,950 10,104 - - 14,054 Gross Profit 2,158 3,753 - - 5,911 Research & Development (745 ) (455 ) - (312 ) (1,512 ) SG&A + Depreciation (1,504 ) (3,014 ) (721 ) - (5,238 ) Operating income (loss) (91 ) 284 (721 ) (312 ) (839 )

Note 1 - Summary of Significa26

Note 1 - Summary of Significant Accounting Policies (Details Textual) - shares	1 Months Ended	6 Months Ended	12 Months Ended
	Apr. 30, 2016	Jun. 30, 2016	Dec. 31, 2015	Dec. 31, 2014
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	575,000	575,000	0
Leasehold Improvements [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life		10 years
Equipment [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life		10 years
Equipment [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life		3 years
Furniture, Fixtures, Fittings, and Other [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life		10 years
Furniture, Fixtures, Fittings, and Other [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life		2 years
Devices Leased Under RPPs and Devices Subject to Sale and Leaseback Transactions [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life		7 years
Maximum [Member]
Standard Product Warranty Period		2 years
Minimum [Member]
Standard Product Warranty Period		1 year
Patents [Member]
Finite-Lived Intangible Asset, Useful Life		5 years
Licensing Agreements [Member]
Finite-Lived Intangible Asset, Useful Life		5 years
Trademarks and Trade Names [Member]
Finite-Lived Intangible Asset, Useful Life		7 years
Maintenance Contracts, Useful Life		1 year

Note 1 - Fair Value Assumptions

Note 1 - Fair Value Assumptions (Details) - € / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2016	Dec. 31, 2015	[1]
Weighted-average expected life (years)	6 years 91 days
Expected volatility rates	60.60%
Expected dividend yield (in Euro per share)
Risk-free interest rate	0.01%
Weighted-average exercise price (€) (in Euro per share)	€ 3.22
Weighted-average fair value of options granted during the year (€) (in Euro per share)	€ 1.67
[1]	The Company did not make any grants during the years ended December 31, 2015.

Note 2 - Schedule of Cash, Cash

Note 2 - Schedule of Cash, Cash Equivalents, and Short Term Investments (Details) - EUR (€) € in Thousands	Jun. 30, 2016	Dec. 31, 2015	Jun. 30, 2015	Dec. 31, 2014
Total cash and cash equivalents	€ 20,940	€ 13,578	€ 10,851	€ 11,142
Short term investments	1,000	1,000
Total cash and cash equivalent and short term investments	€ 21,940	€ 14,578

Note 3 - Schedule of Inventorie

Note 3 - Schedule of Inventories (Details) - EUR (€) € in Thousands	Jun. 30, 2016	Dec. 31, 2015
Components, spare parts	€ 4,345	€ 4,085
Work-in-progress	1,706	676
Finished goods	2,653	2,118
Total gross inventories	8,704	6,879
Less: provision for slow-moving inventory	(773)	(728)
Total	€ 7,932	€ 6,151

Note 4 - Short-term Borrowing30

Note 4 - Short-term Borrowings (Details Textual) - EUR (€) € in Thousands	Jun. 30, 2016	Dec. 31, 2015	Jun. 30, 2015
Factored Accounts Receivables [Member]
Short-term Debt	€ 1,096		€ 1,980
Loans Payable [Member]
Short-term Debt	1,000		€ 1,000
Short-term Debt	€ 1,096	€ 2,814

Note 4 - Schedule of Short Term

Note 4 - Schedule of Short Term Borrowings (Details) - EUR (€) € in Thousands	Jun. 30, 2016	Dec. 31, 2015	Jun. 30, 2015
Loans Payable [Member]
Short-term Debt	€ 1,000		€ 1,000
Debt Instrument, Interest Rate, Stated Percentage	0.70%
Short-term Debt	€ 1,096	€ 2,814

Note 5 - Capital Lease Obliga32

Note 5 - Capital Lease Obligations (Details Textual) € in Thousands	Jun. 30, 2016EUR (€)
Medical Devices [Member]
Capital Lease Obligations	€ 193
Vehicles [Member]
Capital Lease Obligations	€ 244

Note 6 - Long Term Debt, and 33

Note 6 - Long Term Debt, and Financial Instruments Carried at Fair Value (Details Textual) $ / shares in Units, € in Thousands	Jun. 30, 2016EUR (€)$ / itemshares	Apr. 14, 2016EUR (€)shares	Apr. 14, 2016USD ($)$ / shares$ / itemshares	Dec. 31, 2015EUR (€)$ / item	May 28, 2013EUR (€)shares	May 28, 2013USD ($)$ / shares$ / itemshares	Mar. 28, 2012USD ($)$ / shares$ / itemshares	Jun. 30, 2016EUR (€)$ / itemshares	Dec. 31, 2015EUR (€)$ / item		Jun. 30, 2016EUR (€)$ / itemshares	Jun. 30, 2016USD ($)	Jun. 30, 2016USD ($)$ / shares$ / itemshares	Dec. 31, 2015USD ($)$ / shares$ / item	Mar. 28, 2013USD ($)$ / shares
Loans Payable [Member] | GERMANY | High Intensity Focused Ultrasound (HIFU) Equipment [Member]
Debt Instrument, Collateral Amount | €	€ 450			€ 450				€ 450	€ 450		€ 450
Loans Payable [Member] | GERMANY | Accounts Receivables Pledged [Member]
Debt Instrument, Collateral Amount | €	391			391				391	391		391
Loans Payable [Member] | GERMANY
Debt Instrument, Face Amount | €	€ 450			€ 450				€ 450	€ 450		€ 450
Debt Instrument, Interest Rate, Stated Percentage	2.49%			2.49%				2.49%	2.49%		2.49%		2.49%	2.49%
Loans Payable [Member] | ITALY
Debt Instrument, Face Amount | €	€ 242			€ 242				€ 242	€ 242		€ 242
Debt Instrument, Interest Rate, Stated Percentage	4.50%			4.50%				4.50%	4.50%		4.50%		4.50%	4.50%
American Depository Shares (ADS) [Member] | Private Placement [Member] | March 2012 Investor Warrants [member] | Maximum [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | shares							1,406,250
American Depository Shares (ADS) [Member] | Private Placement [Member] | March 2012 Investor Warrants [member]
Class of Warrant or Right, Exercise Price of Warrants or Rights							$ 2.75
American Depository Shares (ADS) [Member] | Private Placement [Member] | March 2012 Placement Agent Warrants [Member] | Rodman & Renshaw, LLC [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | shares							168,750
Class of Warrant or Right, Exercise Price of Warrants or Rights							$ 2.50
American Depository Shares (ADS) [Member] | Private Placement [Member] | May 2013 Investor Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | shares						1,500,000
Class of Warrant or Right, Exercise Price of Warrants or Rights						$ 4.25
American Depository Shares (ADS) [Member] | Private Placement [Member] | May 2013 Placement Agent Warrants [Member] | H.C. Wainwright & Co., LLC [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | shares						180,000
Class of Warrant or Right, Exercise Price of Warrants or Rights						$ 5
American Depository Shares (ADS) [Member] | Private Placement [Member] | April 2016 Investor Warrants [Member] | Maximum [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | shares			3,283,284
American Depository Shares (ADS) [Member] | Private Placement [Member] | April 2016 Investor Warrants [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights			$ 4.50
American Depository Shares (ADS) [Member] | Private Placement [Member] | Investor and Placement Agent Warrants Payable [Member]
Proceeds from Issuance of Private Placement		€ 3,168	$ 3,578,000		€ 2,950	$ 3,817,000
American Depository Shares (ADS) [Member] | Private Placement [Member] | Additional Paid-in Capital [Member]
Proceeds from Issuance of Private Placement		€ 7,006	$ 7,913,000		€ 6,320	$ 8,183,000
American Depository Shares (ADS) [Member] | Private Placement [Member]
Stock Issued During Period, Shares, New Issues | shares		3,283,284	3,283,284		3,000,000	3,000,000	2,812,500
Shares Issued, Price Per Share			$ 3.50			$ 4	$ 2
Proceeds from Issuance of Private Placement		€ 10,200	$ 11,500,000		€ 9,270	$ 12,000,000
American Depository Shares (ADS) [Member] | Investor and Placement Agent Warrants Payable [Member]
Proceeds from Issuance of Private Placement											€ 1,821	$ 2,429,000
American Depository Shares (ADS) [Member] | Additional Paid-in Capital [Member]
Proceeds from Issuance of Private Placement											2,393	3,196,000
American Depository Shares (ADS) [Member]
Proceeds from Issuance of Private Placement											€ 4,214	$ 5,625,000
March 2012 Investor Warrants [member] | Maximum [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | shares	1,406,250							1,406,250			1,406,250		1,406,250
March 2012 Investor Warrants [member]
Share Price							$ 1.95						$ 3.31	$ 4.13
Derivative, Price Risk Option Strike Price | $ / item	2.75			2.75			2.75	2.75	2.75		2.75		2.75	2.75
Fair Value Assumptions, Risk Free Interest Rate, Effective Period	5 years			5 years			5 years
Fair Value Assumptions, Risk Free Interest Rate	0.00%			0.00%			1.05%
Fair Value Assumptions, Expected Volatility Rate	60.00%			70.00%			120.00%
Fair Value Assumptions, Expected Dividend Rate	0.00%			0.00%			0.00%
Class of Warrant or Right, Unit Fair Value							$ 1.55						$ 0.94	$ 1.86
Derivative Liability | $							$ 2,173,000						$ 927,000	$ 1,840,000
March 2012 Placement Agent Warrants [Member] | Maximum [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | shares	168,750							168,750			168,750		168,750
March 2012 Placement Agent Warrants [Member]
Share Price							$ 1.95							$ 4.13
Derivative, Price Risk Option Strike Price | $ / item				2.5			2.5		2.5					2.5
Fair Value Assumptions, Risk Free Interest Rate, Effective Period				4 years 182 days			4 years 182 days
Fair Value Assumptions, Risk Free Interest Rate				0.00%			0.92%
Fair Value Assumptions, Expected Volatility Rate				70.00%			120.00%
Fair Value Assumptions, Expected Dividend Rate				0.00%			0.00%
Class of Warrant or Right, Unit Fair Value														$ 1.87	$ 1.52
Derivative Liability | $													$ 0	$ 107,000	$ 256,000
March 2012 Warrants [Member] | Maximum [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | shares	1,575,000							1,575,000			1,575,000		1,575,000
May 2013 Investor Warrants [Member]
Share Price						$ 3.96							$ 3.31	$ 4.13
Derivative, Price Risk Option Strike Price | $ / item	4.25			4.25		4.25		4.25	4.25		4.25		4.25	4.25
Fair Value Assumptions, Risk Free Interest Rate, Effective Period	5 years 182 days			5 years 182 days	5 years 182 days	5 years 182 days
Fair Value Assumptions, Risk Free Interest Rate	0.00%			0.00%	1.07%	1.07%
Fair Value Assumptions, Expected Volatility Rate	60.20%			70.00%	71.00%	71.00%
Fair Value Assumptions, Expected Dividend Rate	0.00%			0.00%	0.00%	0.00%
Class of Warrant or Right, Unit Fair Value						$ 2.35							$ 0.94	$ 1.82
Derivative Liability | $						$ 3,525,000							$ 1,404,000	$ 2,737,000
May 2013 Placement Agent Warrants [Member]
Share Price						$ 3.96								$ 4.13
Derivative, Price Risk Option Strike Price | $ / item				5		5			5					5
Fair Value Assumptions, Risk Free Interest Rate, Effective Period				3 years	3 years	3 years
Fair Value Assumptions, Risk Free Interest Rate				0.00%	0.36%	0.36%
Fair Value Assumptions, Expected Volatility Rate				70.00%	72.00%	72.00%
Fair Value Assumptions, Expected Dividend Rate				0.00%	0.00%	0.00%
Class of Warrant or Right, Unit Fair Value						$ 1.62								$ 0.44
Derivative Liability | $						$ 292,000							$ 0	$ 80,000
April 2016 Investor Warrants [Member]
Share Price			$ 3.64										$ 3.31
Derivative, Price Risk Option Strike Price | $ / item	4.5		4.5					4.5			4.5		4.5
Fair Value Assumptions, Risk Free Interest Rate, Effective Period	2 years 182 days	2 years 182 days	2 years 182 days
Fair Value Assumptions, Risk Free Interest Rate	0.00%	0.00%	0.00%
Fair Value Assumptions, Expected Volatility Rate	60.20%	60.20%	60.20%
Fair Value Assumptions, Expected Dividend Rate	0.00%	0.00%	0.00%
Class of Warrant or Right, Unit Fair Value			$ 1.09										$ 0.85
Derivative Liability | $			$ 3,579,000										$ 2,785,000
Fair Value Assumptions, Risk Free Interest Rate								0.01%		[1]
Fair Value Assumptions, Expected Volatility Rate								60.60%		[1]
[1]	The Company did not make any grants during the years ended December 31, 2015.

Note 6 - Schedule of Long Term

Note 6 - Schedule of Long Term Debt (Details) - EUR (€) € in Thousands	Jun. 30, 2016	Dec. 31, 2015
JAPAN
Long term debt	€ 163	€ 183
GERMANY
Long term debt	398	443
ITALY
Long term debt	152	175
Malaysia [Member]
Long term debt		1
Long term debt	712	802
Less current portion	(220)	(209)
Total long-term portion	€ 492	€ 592

Note 6 - Long Term Debt, Japan

Note 6 - Long Term Debt, Japan (Details) - JAPAN - EDAP Technomed Co Ltd. [Member] - JPY (¥)	Jun. 30, 2016	Dec. 31, 2015
Loan Four [Member]
Debt Instrument, Face Amount	¥ 55,000,000
Debt Instrument, Interest Rate, Stated Percentage	1.80%
Loan Two [Member]
Debt Instrument, Face Amount		¥ 55,000,000
Debt Instrument, Interest Rate, Stated Percentage		1.80%
Loan Three [Member]
Debt Instrument, Face Amount	¥ 10,000,000
Debt Instrument, Interest Rate, Stated Percentage	2.10%
Loan One [Member]
Debt Instrument, Face Amount		¥ 10,000,000
Debt Instrument, Interest Rate, Stated Percentage		0.10%

Note 6 - Schedule of Financial

Note 6 - Schedule of Financial Instruments Carried at Fair Value (Details) - EUR (€) € in Thousands	Jun. 30, 2016	Dec. 31, 2015
Investor Warrants [Member]
Derivative Liability	€ 4,608	€ 4,205
Placement Agent Warrants [Member]
Derivative Liability		172
Warrant [Member]
Derivative Liability	4,608	4,377
Less current portion	(835)	(172)
Total long-term portion	3,774	4,205
Less current portion	(835)	(172)
Total long-term portion	€ 3,774	€ 4,205

Note 6 - Schedule Of Long-term

Note 6 - Schedule Of Long-term Debt and Financial Instruments Maturities (Details) € in Thousands	Jun. 30, 2016EUR (€)
2,016	€ 103
2,017	1,056
2,018	3,963
2,019	117
2,020	83
Total	€ 5,320

Note 7 - Shareholders' Equity38

Note 7 - Shareholders' Equity (Details Textual) - EUR (€) € / shares in Units, € in Thousands	Apr. 26, 2016	Jan. 18, 2013	Jun. 25, 2010	Oct. 29, 2007	Apr. 30, 2016	Jul. 31, 2001	Dec. 31, 1998	Jun. 30, 2016	Dec. 31, 2015	Dec. 31, 2014	Feb. 18, 2016	Jun. 30, 2015	Dec. 31, 2013	Dec. 19, 2012	Jun. 24, 2010	May 22, 2007
Treasury Stock, Held for Purchase for Option Holder Exercises [Member]
Treasury Stock, Shares								127,100
Treasury Stock, Reissuance Price Per Share								€ 2.38
Employee Stock Option [Member] | The 2007 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized																600,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			95,912	504,088
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number												440,500
Employee Stock Option [Member] | The 2010 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized															229,100
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			229,100
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number												149,100
Employee Stock Option [Member] | The 2012 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized														500,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross		500,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number												400,000
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	575,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number								562,000
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross					575,000			575,000	0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number								1,449,438	917,188	1,095,850			1,310,850
The 2007 Plan [Member]
Common Stock, Shares Subscribed but Unissued																600,000
Options to Purchase Treasury Shares or To Subscribe New Shares [Member]
Shares Issued, Price Per Share								€ 3.31
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
Common Stock, Shares, Issued								29,098,144	25,753,989
Common Stock, Par or Stated Value Per Share								€ 0.13	€ 0.13
Common Stock, Shares, Outstanding								28,727,616	25,383,461
Treasury Stock, Shares								370,528	370,528
Treasury Stock, Shares, Acquired						180,290	190,238
Treasury Stock, Value, Acquired, Par Value Method						€ 493	€ 649

Note 7 - Disclosure of Share-ba

Note 7 - Disclosure of Share-based Compensation Arrangements by Share-based Payment Award (Details) - Employee Stock Option [Member] - € / shares	1 Months Ended	6 Months Ended	12 Months Ended
	Apr. 30, 2016	Jun. 30, 2016	Dec. 31, 2015	Dec. 31, 2014
Outstanding - number (in shares)		917,188	1,095,850	1,310,850
Outstanding - Weighted average exercise price (in Euro per share)		€ 2.79	€ 2.76	€ 2.70
Granted - number (in shares)	575,000	575,000	0
Granted - Weighted average exercise price (in Euro per share)		€ 3.22
Exercised - number (in shares)			(72,412)	(750)
Exercised - Weighted average exercise price (in Euro per share)			€ 2.13	€ 3.99
Forfeited - number (in shares)		(42,750)	(106,250)	(90,250)
Forfeited - Weighted average exercise price (in Euro per share)		€ 2.98	€ 2.88	€ 2.07
Expired - number (in shares)				(124,000)
Expired - Weighted average exercise price (in Euro per share)				€ 2.60
Outstanding - number (in shares)		1,449,438	917,188	1,095,850
Outstanding - Weighted average exercise price (in Euro per share)		€ 2.96	€ 2.79	€ 2.76
Exercisable - number (in shares)		702,438	724,688	784,600
Exercisable - Weighted average exercise price (in Euro per share)		€ 3.02	€ 3.03	€ 3.09
Shares purchase options available for grant - number (in shares)		243,428	232,428	83,428

Note 7 - Schedule of Share-base

Note 7 - Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range (Details) - Options to Purchase Treasury Shares or To Subscribe New Shares [Member]	6 Months Ended
	Jun. 30, 2016EUR (€)€ / sharesshares
Range 1 [Member]
Exercise price (in Euro per share)	€ 3.99
Outstanding options - Number (in shares) | shares	347,838
Outstanding options - Weighted average remaining contractual life	1 year 109 days
Outstanding options - Weighted average exercise price (in Euro per share)	€ 3.99
Outstanding options - Aggregate intrinsic value | €		[1]
Exercisable options - Number (in shares) | shares	347,838	[2]
Exercisable options - Weighted average exercise price (in Euro per share)	€ 3.99	[2]
Exercisable options - Aggregate intrinsic value | €		[1],[2]
Range 2 [Member]
Exercise price (in Euro per share)	€ 2.38
Outstanding options - Number (in shares) | shares	127,100
Outstanding options - Weighted average remaining contractual life	4 years
Outstanding options - Weighted average exercise price (in Euro per share)	€ 2.38
Outstanding options - Aggregate intrinsic value | €	€ 76,427	[1]
Exercisable options - Number (in shares) | shares	127,100	[2]
Exercisable options - Weighted average exercise price (in Euro per share)	€ 2.38	[2]
Exercisable options - Aggregate intrinsic value | €	€ 76,427	[1],[2]
Range 3 [Member]
Exercise price (in Euro per share)	€ 3.22
Outstanding options - Number (in shares) | shares	562,000
Outstanding options - Weighted average remaining contractual life	9 years 292 days
Outstanding options - Weighted average exercise price (in Euro per share)	€ 3.22
Outstanding options - Aggregate intrinsic value | €		[1]
Exercisable options - Number (in shares) | shares		[2]
Exercisable options - Weighted average exercise price (in Euro per share)	€ 3.22	[2]
Exercisable options - Aggregate intrinsic value | €		[1],[2]
Range 4 [member]
Exercise price (in Euro per share)	€ 1.91
Outstanding options - Number (in shares) | shares	362,500
Outstanding options - Weighted average remaining contractual life	6 years 182 days
Outstanding options - Weighted average exercise price (in Euro per share)	€ 1.91
Outstanding options - Aggregate intrinsic value | €	€ 388,352	[1]
Exercisable options - Number (in shares) | shares	270,000	[2]
Exercisable options - Weighted average exercise price (in Euro per share)	€ 1.91	[2]
Exercisable options - Aggregate intrinsic value | €	€ 289,260	[1],[2]
Range 5 [Member]
Exercise price (in Euro per share)	€ 1.88
Outstanding options - Number (in shares) | shares	50,000
Outstanding options - Weighted average remaining contractual life	4 years
Outstanding options - Weighted average exercise price (in Euro per share)	€ 1.88
Outstanding options - Aggregate intrinsic value | €	€ 55,066	[1]
Exercisable options - Number (in shares) | shares	50,000	[2]
Exercisable options - Weighted average exercise price (in Euro per share)	€ 1.88	[2]
Exercisable options - Aggregate intrinsic value | €	€ 55,066	[1],[2]
Outstanding options - Number (in shares) | shares	1,449,438
Outstanding options - Weighted average remaining contractual life	6 years 146 days
Outstanding options - Weighted average exercise price (in Euro per share)	€ 2.96
Outstanding options - Aggregate intrinsic value | €	€ 519,846	[1]
Exercisable options - Number (in shares) | shares	794,938	[2]
Exercisable options - Weighted average exercise price (in Euro per share)	€ 2.89	[2]
Exercisable options - Aggregate intrinsic value | €	€ 420,753	[1],[2]
[1]	The aggregate intrinsic value represents the total pre-tax intrinsic value, based on the Company's closing stock price of $3.31 at June 30, 2016, 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 8 - Schedule of Financial

Note 8 - Schedule of Financial Income (Expense) (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Interest income	€ 9	€ 3
Interest expense	(27)	(28)
Warrants exercised or forfeited	174	66
Changes in fair value of the warrants	2,734	(1,385)
Total	€ 2,891	€ (1,344)

Note 9 - Segment Information (D

Note 9 - Segment Information (Details Textual)	6 Months Ended
	Jun. 30, 2016
Number of Reportable Segments	3

Note 9 - Reconciliation of Oper

Note 9 - Reconciliation of Operating Profit (Loss) from Segments to Consolidated (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Segment operating loss	€ 388	€ (839)
Interest income, net	2,891	(1,344)
Foreign Currency exchange (losses) gains, net	671	303
Other income, net		(3)
Income tax (expense) credit net	(91)	(69)
Consolidated net loss net	€ 3,859	€ (1,953)

Note 9 - Schedule Of Segment Re

Note 9 - Schedule Of Segment Reporting Information By Segment (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
High Intensity Focused Ultrasound (HIFU) [Member]
Sales of Goods (incl. consumables)	€ 4,536	€ 2,318
Sales of RPPs & Leases,	1,811	1,297
Sales of Spare Parts & Services	328	333
Total Net Sales	6,676	3,948
Other Revenues	6	2
Total Revenues	6,682	3,950
Gross Profit	4,081	2,158
Research & Development	(1,048)	(745)
SG&A + Depreciation	(1,979)	(1,504)
Segment operating loss	1,054	(91)
Urology Devices and Services (UDS) [Member]
Sales of Goods (incl. consumables)	6,725	6,785
Sales of RPPs & Leases,	766	822
Sales of Spare Parts & Services	2,750	2,497
Total Net Sales	10,241	10,104
Other Revenues	2
Total Revenues	10,243	10,104
Gross Profit	3,672	3,753
Research & Development	(653)	(455)
SG&A + Depreciation	(2,996)	(3,014)
Segment operating loss	23	284
Corporate Segment [Member]
Sales of Goods (incl. consumables)
Sales of RPPs & Leases,
Sales of Spare Parts & Services
Total Net Sales
Other Revenues
Total Revenues
Gross Profit
Research & Development
SG&A + Depreciation	(689)	(721)
Segment operating loss	(689)	(721)
FDA [Member]
Sales of Goods (incl. consumables)
Sales of RPPs & Leases,
Sales of Spare Parts & Services
Total Net Sales
Other Revenues
Total Revenues
Gross Profit
Research & Development		(312)
SG&A + Depreciation
Segment operating loss		(312)
Sales of Goods (incl. consumables)	11,261	9,103
Sales of RPPs & Leases,	2,578	2,119
Sales of Spare Parts & Services	3,078	2,830
Total Net Sales	16,917	14,052
Other Revenues	8	2
Total Revenues	16,925	14,054
Gross Profit	7,753	5,911
Research & Development	(1,701)	(1,512)
SG&A + Depreciation	(5,664)	(5,238)
Segment operating loss	€ 388	€ (839)