EDAP TMS (EDAP) 20-F 3 Apr 17 2016 FY Annual report (foreign) Financial data

Document And Entity Information

Document And Entity Information	12 Months Ended
	Dec. 31, 2016shares
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	Accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding (in shares)	28,727,616
Document Type	20-F
Document Period End Date	Dec. 31, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Amendment Flag	false

Consolidated Balance Sheets

Consolidated Balance Sheets - EUR (€) € in Thousands	Dec. 31, 2016	Dec. 31, 2015
Current assets:
Cash and cash equivalents	€ 21,989	€ 13,578
Current portion of net trade accounts and notes receivable	9,143	10,744
Other receivables	884	1,018
Inventories	8,030	6,151
Deferred tax assets	12	47
Other assets, current portion	457	500
Short-term investment		1,000
Total current assets	40,514	33,039
Non-current assets:
Property and equipment, net	2,770	2,123
Intangible assets, net	149	39
Goodwill	2,412	2,412
Deposits and other non-current assets	448	376
Net Trade accounts and notes receivable, non-current	299	593
Total assets	46,591	38,581
Current liabilities:
Trade accounts and notes payable	5,960	6,098
Deferred revenues, current portion	1,878	1,597
Social security and other payroll withholdings taxes	1,214	1,211
Employee absences compensation	573	539
Income taxes payable	363	624
Other accrued liabilities	2,316	2,768
Short-term borrowings	1,629	2,814
Current portion of capital lease obligations	222	238
Current portion of financial instruments carried at fair value	640	172
Current portion of long-term debt	215	209
Total current liabilities	15,010	16,271
Non-current liabilities:
Deferred revenues, non-current	333	504
Capital lease obligations, non-current	313	294
Financial instruments carried at fair value, non-current	3,281	4,205
Long-term debt, non-current	384	592
Other long-term liabilities	2,818	2,285
Total liabilities	22,140	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 December 31, 2016 and 2015, respectively	3,783	3,348
Additional paid-in capital	64,685	58,560
Retained earnings	(38,927)	(42,769)
Cumulative other comprehensive loss	(3,948)	(3,567)
Treasury stock, at cost; 370,528 at December 31, 2016 and at December 31, 2015	(1,142)	(1,142)
Total shareholders’ equity	24,451	14,430
Total liabilities and shareholders’ equity	€ 46,591	€ 38,581

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - € / shares	Dec. 31, 2016	Dec. 31, 2015
Common Stock, Par Value Per Share (in EUR 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 (Loss) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Sales of goods	€ 24,045	€ 21,906	€ 16,895
Sales of RPPs & leases	4,906	4,408	3,957
Sales of spare parts and services	6,628	5,904	5,400
Total sales	35,579	32,218	26,252
Other revenues	32	35	533
Total revenues	35,611	32,253	26,785
Cost of goods	(12,288)	(12,256)	(9,825)
Cost of RPPs & leases	(2,527)	(2,556)	(2,155)
Cost of spare parts and services	(4,385)	(3,656)	(3,604)
Total cost of sales	(19,200)	(18,468)	(15,584)
Gross profit	16,411	13,785	11,201
Research and development expenses	(3,868)	(2,690)	(2,932)
Selling and marketing expenses	(8,856)	(7,406)	(6,678)
General and administrative expenses	(3,296)	(3,202)	(3,328)
Income (loss) from operations	392	488	(1,736)
Financial income (expense), net	3,949	(2,094)	1,771
Foreign currency exchange gain (loss), net	(103)	(699)	431
Income (loss) before taxes	4,444	(907)	(396)
Income tax (expense) benefit	(602)	(759)	(116)
Net income (loss)	€ 3,842	€ (1,667)	€ (512)
Basic income (loss) per share (in EUR per share)	€ 0.14	€ (0.07)	€ (0.02)
Diluted income (loss) per share (in EUR per share)	€ 0.13	€ (0.07)	€ (0.02)
Basic Weighted average shares outstanding (in shares)	27,823,313	25,021,966	23,600,428
Diluted Weighted average shares outstanding (in shares)	29,365,583	25,021,966	23,600,428

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Net income (loss)	€ 3,842	€ (1,667)	€ (512)
Other comprehensive income (loss):
Foreign currency translation adjustments	(144)	(374)	151
Provision for retirement indemnities	(238)	18	(141)
Comprehensive income (loss), net of tax	€ 3,460	€ (2,023)	€ (502)

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity - EUR (€) € in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Treasury Stock [Member]	Total
Balance (in shares)	21,789,670
Balance (in shares) at Dec. 31, 2013	21,789,670
Balance at Dec. 31, 2013	€ 2,882	€ 51,385	€ (40,590)	€ (3,221)	€ (1,172)	€ 9,284
Net income (loss)			(512)			(512)
Translation adjustment				151		151
Warrants and stock options granted or exercised		140				140
Capital increase (in shares)	3,075,750
Capital increase	€ 400	5,819				6,219
Provision for retirement indemnities				(141)		(141)
Balance (in shares) at Dec. 31, 2014	24,865,420
Balance at Dec. 31, 2014	€ 3,282	57,344	(41,102)	(3,211)	(1,172)	15,141
Balance (in shares)	21,789,670
Balance (in shares)	24,865,420
Net income (loss)			(1,667)			(1,667)
Translation adjustment				(374)		(374)
Warrants and stock options granted or exercised		62			30	92
Capital increase (in shares)	518,041
Capital increase	€ 66	1,153				1,219
Provision for retirement indemnities				18		18
Balance (in shares) at Dec. 31, 2015	25,383,461
Balance at Dec. 31, 2015	€ 3,348	58,560	(42,769)	(3,567)	(1,142)	14,430
Balance (in shares)	24,865,420
Balance (in shares)	25,383,461
Net income (loss)			3,842			3,842
Translation adjustment				(144)		(144)
Warrants and stock options granted or exercised		360				360
Capital increase (in shares)	3,344,155
Capital increase	€ 435	5,765				6,200
Provision for retirement indemnities				(238)		(238)
Balance (in shares) at Dec. 31, 2016	28,727,616
Balance at Dec. 31, 2016	€ 3,783	€ 64,685	€ (38,927)	€ (3,948)	€ (1,142)	€ 24,451
Balance (in shares)	25,383,461
Balance (in shares)	28,727,616

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Cash flows from operating activities
Net income (loss)	€ 3,842	€ (1,667)	€ (512)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	1,025	1,002	900
Change in warrants fair value	(3,985)	2,047	(1,805)
Other Non-cash compensation	360	66	140
Change in allowances for doubtful accounts & slow-moving inventories	(75)	(218)	154
Change in long-term provisions	116	73	147
Net capital loss on disposals of assets	58	68	56
Deferred tax expense (benefit)	65	23	(18)
Operating cash flow	1,408	1,394	(939)
Increase/Decrease in operating assets and liabilities:
Decrease (Increase) in trade accounts and notes and other receivables	1,752	(1,752)	1,066
Decrease (Increase) in inventories	(1,985)	(381)	(1,258)
Decrease (Increase) in other assets	46	183	(47)
(Decrease) Increase in trade accounts and notes payable	(153)	518	26
(Decrease) Increase in accrued expenses, other current liabilities	53	1,376	138
Net increase (decrease) in operating assets and liabilities	(287)	(56)	(75)
Net cash generated by (used in) operating activities	1,119	1,338	(1,014)
Cash flows from investing activities:
Additions to capitalized assets produced by the Company	(854)	(470)	(867)
Net proceeds from sale of leased back assets		95
Acquisitions of property and equipment	(321)	(160)	(140)
Acquisitions of intangible assets	(151)	(20)	(14)
Proceeds from sale of short term investments	1,000
Net proceeds from sale of assets		26
Increase in deposits and guarantees	(59)	(12)	(12)
Net cash generated by (used in) investing activities	(384)	(541)	(1,034)
Cash flow from financing activities:
Proceeds from capital increase	6,200	1,219	6,219
Proceeds from long term borrowings, net of financing costs	3,168	450	242
Repayment of long term borrowings	(216)	(129)	(114)
Repayment of obligations under capital leases	(277)	(241)	(226)
Increase (decrease) in bank overdrafts and short-term borrowings	(1,182)	688	(82)
Net cash generated by (used in) financing activities	7,694	1,987	6,039
Net effect of exchange rate changes on cash and cash equivalents	(19)	(347)	469
Net increase (decrease) in cash and cash equivalents	8,410	2,436	4,461
Cash and cash equivalents at beginning of year	13,578	11,142	6,681
Cash and cash equivalents at end of year	€ 21,989	€ 13,578	€ 11,142

Note 1 - Summary of Significant

Note 1 - Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Significant Accounting Policies [Text Block]	1—SUMMARY 1 1 EDAP TMS S.A. and its subsidiaries (‘‘the Company’’) are engaged in the development, production, marketing, distribution and maintenance of a portfolio of minimally-invasive medical devices for the treatment of urological diseases. The Company currently produces devices for treating stones of the urinary tract and localized prostate cancer. Net sales consist primarily of direct sales to hospitals and clinics in France and Europe, export sales to third Moreover, the Company develops a novel HIFU treatment for liver cancer in cooperation with its long-term academic partner INSERM and leading cancer centers (the “HECAM” project). The Company purchases the majority of the components used in its products from a number of suppliers but for some components, relies on a single source. Delay would be caused if the supply of these components or other components was interrupted and these delays could be extended in certain situations where a component substitution may 1 2 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 price of maintenance contract used to determine the amount of revenue to be differed. 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 The accompanying consolidated financial statements include the accounts of EDAP TMS S.A. and all its domestic and foreign owned subsidiaries, which include EDAP TMS France SAS, EDAP Technomed Inc., Edap Technomed Sdn Bhd, Edap Technomed Italia S.R.L, EDAP Technomed Co. Ltd. and EDAP TMS Gmbh. Edap Technomed Sdn Bhd was incorporated in early 1997. 1996. July 2006. 2008. 1 4 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 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 1 5 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 are cash investments which are highly liquid and have initial maturities of 90 Cash investments with a maturity higher than 90 1 7 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 are valued at the lower of manufacturing cost, which is principally comprised of components and labor costs, or market. Cost is determined on a first first first 1 9 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 Equipment 3 10 Furniture, fixtures, fittings and other 2 10 Equipment includes industrial equipment and research equipment that has alternative future uses. Equipment also includes devices that are manufactured by the Company and leased to customers through operating leases related to Revenue-Per-Procedure transactions and devices subject to sale and leaseback transactions. This equipment is depreciated over a period of seven 1 10 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 1 11 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, two first second second 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 Licenses 5 Trade name and trademark 7 1 12 Treasury Stocks Treasury stock purchases are accounted for at cost. The sale of treasury stocks is accounted for using the first first 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 1 2 €319 €354 €429 December 31, 2016, 2015 2014, 1 14 Income taxes The Company accounts for income taxes in accordance with ASC 740, 740, ASC740, As of January 1, 2007, FIN48 740) ASC740, 1 15 Research and development costs are recorded as an expense in the period in which they are incurred. The French government provides tax credits to companies for innovative research and development. This tax credit is calculated based on a percentage of eligible research and development costs and it can be refundable in cash and is not contingent on future taxable income. As such, the Company considers the research tax credits as a grant, offsetting operating expenses. The research tax credit amounted to €511 €448 €518 December 31 2016, 2015 2014, 1 16 Advertising costs are recorded as an expense in the period in which they are incurred. Advertising costs amounted to €744 €461 €413 December 31, 2016, 2015 2014, 1 17 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, • 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 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 ASC 815 Gains and losses from derivative instruments are recorded in the income statement. 1 20 At December 31, 2016, four 718, January 1, 2006. 718 On May 22, 2007, 600,000 600,000 Conforming to this stock option plan, on October 29, 2007, 504,088 €3.99 one October 29, 2011 four four October 29, 2017 ten December 31, 2007 €1,731 48 October 2007 October 2011. no 2014, 2015 2016 327,838 December 31, 2016. Conforming to this stock option plan, on June 25, 2010, 95,912 €1.88 one June 25, 2014 four four June 25, 2020 ten June 25, 2010 €143 48 718, €8 2014 no 2015 2016 50,000 December 31, 2016. On June 24, 2010, 229,100 may June 25, 2010, 229,100 €2.38 one June 25, 2014 four four June 25, 2020 ten June 24, 2010 €328 48 718, €4 2014 no 2015 2016 127,100 December 31, 2016. On December 19, 2012, 500,000 500,000 500,000 January 18, 2013. €1.91 one January 18, 2017 four four January 18, 2023 ten December 31, 2013 €660 48 718, €128 €66 €29 2014, 2015 2016, 362,500 December 31, 2016. On February 18, 2016, 1,000,000 1,000,000 575,000 April 26, 2016. €3.22 one April 26, 2020 four four April 26, 2026 ten December 31, 2016 €331 48 718, €331 2016. 560,000 December 31, 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: Year Ended December 31, 2016 2015 (1) 2014 (1) Weighted-average expected life (years) 6.25 — — Expected volatility rates (2) 60,60 % — — Expected dividend yield 0 % — — 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) not December 31, 2015 2014. (2) 10 1 21 On March 28, 2012, March 22, 2012, “March 2012 “March 2012 “March 2012 March 2012 “March 2012 March 2012 2012. The Company used the Black-Scholes pricing model to value the March 2012 On May 28, 2013, May 20, 2013, 3,000,000 “May 2013 “May 2013 “May 2013 May 2013 “May 2013 May 2013 March 2012 May 2013 The Company used the Black-Scholes pricing model to value the May 2013 On April 14, 2016, April 7, 2016, “April 2016 “April 2016 April 2016 March 2012 May 2013 April 2016 The Company used the Black-Scholes pricing model to value the April 2016 1 22 In accordance with ASC 840, one - 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% - The present value of the minimum lease payments at the beginning of the lease term is 90% For sales type leases, the following two - 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, 1 23 In July 2015, 2015 14 2015 14) 2014 09, 2014 09), one 2014 09 605) 2014 09 December 15, 2017, January 1, 2018. December 15, 2016, In November 2015, 2015 17, Balance Sheet Classification of Deferred Taxes 2015 17), 2015 17 first 2017, may 2015 17 December 31, 2017. In February 2016, 2016 02, Leases 2016 02), 840 Leases 842 Leases 12 December 15, 2018 12.2. In August 2014, 2014 15, 205 40). 2014 15 2014 15 December 15, 2016, 2014 15 January 1, 2016.

Note 2 - Cash, Cash Equivalents

Note 2 - Cash, Cash Equivalents and Short Term Investments	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Cash and Cash Equivalents Disclosure [Text Block]	2—CASH Cash and cash equivalents and short-term investments are comprised of the following: December 31, 2016 2015 Total cash and cash equivalents 21,989 13,578 Short term investments - 1,000 Total cash and cash equivalents, and short term investments 21,989 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. In 2015, €1.0 €1.0 13.

Note 3 - Trade Accounts and Not

Note 3 - Trade Accounts and Notes Receivable, Net	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	3—TRADE Trade accounts and notes receivable consist of the following: December 31, 2016 2015 Trade accounts receivable 10,286 11,869 Notes receivable 116 560 Less: allowance for doubtful accounts (960 ) (1,091 ) Total 9,442 11,338 Less current portion (9,143 ) (10,744 ) Total long-term portion 299 593 Notes receivable usually represent commercial bills of exchange (drafts) with initial maturities of 90 Bad debt expenses amount to an income of €18 €17 €450 December 31, 2016, 2015 2014. Long term portion consists of sales type leases of medical devices and receivables for license revenue paid over four five December 31, Sales type leases License Revenue 2018 65 152 2019 48 - 2020 24 - 2021 10 - 2022 - - Total minimum payments 147 152

Note 4 - Other Receivables

Note 4 - Other Receivables	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Other Receivables [Text Block]	4—OTHER Other receivables consist of the following: December 31, 2016 2015 Research and development tax credit receivable from the French State 476 419 Research and development subsidies receivable from the French State - 112 Value-added taxes receivable 209 329 Other receivables from Government and public authorities 138 121 Others 60 37 Total 884 1,018

Note 5 - Inventories

Note 5 - Inventories	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Inventory Disclosure [Text Block]	5—INVENTORIES Inventories consist of the following: December 31, 2016 2015 Components, spare parts 4,683 4,085 Work-in-progress 809 676 Finished goods 3,342 2,118 Total gross inventories 8,834 6,879 Less: provision for slow-moving inventory (804 ) (728 ) Total 8,030 6,151 The provision for slow moving inventory relates to components and spare parts. The allowance for slow moving inventory, the changes in which are classified within cost of sales, amounted to a cost of €55 December 31, 2016, €8 December 31, 2015, €34 December 31, 2014,

Note 6 - Other Assets

Note 6 - Other Assets	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Table Text Block]	6—OTHER Other assets consist of the following: December 31, 2016 2015 Prepaid expenses, current portion 457 500 Total 457 500

Note 7 - Property and Equipment

Note 7 - Property and Equipment, Net	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	7—PROPERTY Property and equipment consist of the following: December 31, 2016 2015 Equipment 7,002 7,203 Furniture, fixture, and fittings and other 3,500 2,974 Total gross value 10,502 10,177 Less: accumulated depreciation and amortization (7,732 ) (8,055 ) Total 2,770 2,123 Depreciation and amortization expense related to property and equipment amounted to €843 €683 €726 December 31, 2016, 2015 2014, Capitalized costs on equipment held under capital leases of €2,220 €2,466 December 31, 2016 2015, third €2,129 €2,338 December 31, 2016 2015, Capitalized costs on vehicles and office and IT equipments held under capital leases of €743 €627 December 31, 2016 2015, third €462 €353 December 31, 2016 2015, Amortization expense on assets held under capital leases is included in total amortization expense and amounted to €164 €207 €310 December 31, 2016, 2015 2014,

Note 8 - Goodwill and Intangibl

Note 8 - Goodwill and Intangible Assets	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	8—GOODWILL As discussed in Note 1 11, 350, January 1, 2002. 350 280 €1,767 €645 December 31, 2016. The Company completed the required annual impairment test in the fourth 2016. two five 15% 10% A one one zero 10% Intangible assets consist of the following: December 31, 2016 2015 Licenses 613 462 Trade name and trademark 621 596 Patents 412 412 Organization costs 363 363 Total gross value 2,009 1,833 Less: accumulated amortization (1,860 ) (1,794 ) Total 149 39 Amortization expenses related to intangible assets amounted to €42 €6 €26 December 31, 2016, 2015 2014, For the five December 31, 2017 71 2018 38 2019 24 2020 3 2021 - Total 136

Note 9 - Trade Accounts and Not

Note 9 - Trade Accounts and Notes Payable	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Accounts Payable and Accrued Liabilities Disclosure [Text Block]	9—TRADE Trade accounts and notes payable consist of the following: December 31, 2016 2015 Trade accounts payable 5,562 5,641 Notes payable 398 457 Total 5,960 6,098 Trade accounts payable usually represent invoices with a due date of 90 Notes payable represent commercial bills of exchange (drafts) with initial maturities of 90

Note 10 - Deferred Revenues

Note 10 - Deferred Revenues	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Deferred Revenue Disclosure [Text Block]	10—DEFERRED Deferred revenues consist of the following: December 31, 2016 2015 Deferred revenues on maintenance contracts 1,487 1,294 Deferred revenue on RPP 350 126 Deferred revenue on sale of devices 173 287 Deferred research and development grants 201 394 Total 2,211 2,101 Less long term portion (333 ) (504 ) Current portion 1,878 1,597

Note 11 - Other Accrued Liabili

Note 11 - Other Accrued Liabilities	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Other Liabilities Disclosure [Text Block]	11—OTHER Other accrued liabilities consist of the following: December 31, 2016 2015 Retirement indemnities 2,004 1,600 Provision for warranty costs 548 576 Accruals for payroll and associated taxes 1,311 973 Conditional government subsidies 267 357 Value added tax payable 182 169 Advances received from customers 115 771 Provision for Asset Retirement Obligation (Japan) 80 - Others 307 297 Total 4,815 4,742 Less non-current portion (2,499 ) (1,973 ) Current portion 2,316 2,768 Conditional government subsidies are granted by French government to finance R&D project developments and are subject to reimbursement conditional to development milestones. Changes in the provision for warranty costs are as follows: December 31, 2016 2015 Beginning of year 576 712 Amount used during the year (347 ) (490 ) New warranty expenses 319 354 End of year 548 576 Less current portion (346 ) (434 ) Long term portion 201 141

Note 12 - Lease Obligations

Note 12 - Lease Obligations	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Leases of Lessee Disclosure [Text Block]	12—LEASE 12 1 The Company leases certain of its equipment under capital leases. At December 31, 2016, €130 €405 December 31, 2016 December 31, 2017 231 2018 148 2019 90 2020 47 2021 19 Total minimum lease payments 549 Less: amount representing interest (14 ) Present value of minimum lease payments 535 Less: current portion (222 ) Long-term portion 313 Interest paid under capital lease obligations was €18 €24 €27 December 31, 2016, 2015 2014, 12 2 As of December 31, 2016, one one one July 1, 2015 ten June 30, 2025, nine Future minimum lease payments for these operating leases consist of the following amounts: France Japan USA 2017 321 303 47 2018 321 116 48 2019 321 21 48 2020 321 21 50 2021 321 16 - 2022 321 - 2023 321 - - 2024 321 - - 2025 152 - - Total 2,720 477 193 Total rent expenses under operating leases amounted to €841 €772 €742 December 31, 2016, 2015 2014,

Note 13 - Short-Term Borrowings

Note 13 - Short-Term Borrowings	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Short-term Debt [Text Block]	13—SHORT As of December 31, 2016, €1,629 December 31, 2015, €1,814 €1,000 Amount Maturation Interest rate EDAP-TMS France SAS 1,000 November 19, 2016 Euribor + 0.7% The loan in euro was repaid before maturity on May 04, 2016

Note 14 - Long Term Debt and Fi

Note 14 - Long Term Debt and Financial Instruments Carried at Fair Value	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Long-term Debt [Text Block]	14—LONG 14 1 December 31, 2016 2015 Japanese yen term loan 119 183 Germany term loan 353 443 Italy term loan 128 175 Malaysia term loan - 1 Total long term debt 600 802 Less current portion (215 ) (209 ) Total long-term portion 384 592 As of December 31, 2016 2015, two Initial Amount Maturation Fixed 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, 2016 2015, € 450 2.49 November 30, 2020. €450 €391 As of December 31, 2016 2015, € 242 1 4.5 June 6, 2019. 14 2 December 31, 2016 2015 Investor Warrants 3,921 4,205 Placement Agent Warrants - 172 Total 3,921 4,377 Less current portion (640 ) (172 ) Total long-term portion 3,281 4,205 On March 28, 2012, March 22, 2012, 2,812,500 “March 2012 $2.00 “March 2012 March 2012 1,406,250 $2.75. March 2012 March 28, 2017. 168,750 $2.50 “March 2012 “March 2012 March 2012 September 24, 2012 October 21, 2016. March 2012 $5.625 4.214 $2.429 (€1.821 $3.196 (€2.393 The Company determined that the March 2012 1,575,000 (1,406,250 March 2012 168,750 March 2012 On May 28, 2013, May 20, 2013, 3,000,000 “May 2013 $4.00 “May 2013 May 2013 1,500,000 $4.25. May 2013 November 29, 2013 November 29, 2018. $5.00 “May 2013 May 2013 “May 2013 May 2013 November 29, 2013 May 28, 2016. May 2013 March 2012 May 2013 May 2013 $12 9.270 $3.817 (€2.950 $8.183 (€6.320 16 1). May 2013 On April 14, 2016, April 7, 2016, 3,283,284 “April 2016 $3.50 “April 2016 April 2016 3,283,284 $4.50. April 2016 October 14, 2016 October 14, 2018. April 2016 March 2012 May 2013 April 2016 $11.5 10.2 $3.578 (€3.168 $7.913 (€7.006 16 1). 6 April 14, 2016. The Company used the Black-Scholes pricing model to value the April 2016 Fair Value of the March 2012 : The valuation model of the Investor Warrants uses the following main assumptions and parameters based on a Black-Scholes model. Note that Warrant’s maturity is assumed to be their legal duration as per Warrant contract. At inception December 31, December 31, Share price at closing date $1.95 $4.13 $3.28 Strike price of warrants $2.75 $2.75 $2.75 Risk free interest rate at 5 years 1.05% 0% 0% Share price volatility 120% 70% 60.2% Dividend rates 0% 0% 0% Unit fair value $1.55 $1.86 $0.69 Total fair value (in thousands) $2,173 $1,840 $675 Total equivalent amount (in thousand €) €1,629 €1,691 €640 Fair Value of the March 2012 The valuation model of the Placement Agent Warrants uses the following main assumptions and parameters based on a Black-Scholes model. Note that Warrant’s maturity is assumed to be their legal duration as per Warrant contract. At inception date December 31, December 31, Share price at closing date $1.95 $4.13 - Strike price of warrants $2.50 $2.50 - Risk free interest rate at 4.5 years 0.92% 0% - Share price volatility 120% 70% - Dividend rates 0% 0% - Unit fair value $1.52 $1.87 - Total fair value (in thousands) $256 $107 - Total equivalent amount (in thousand €) €192 €99 - As of December 31, 2016, March 2012 Fair Value of the May 2013 The valuation model of the Investor Warrants uses the following main assumptions and parameters based on a Black-Scholes model. Note that Warrant’s maturity is assumed to be their legal duration as per Warrant contract. At inception date December 31, December 31, Share price at closing date $3.96 $4.13 $3.28 Strike price of warrants $4.25 $4.25 $4.25 Risk free interest rate at 5.5 years 1.07% 0% 0% Share price volatility 71% 70% 60.2% Dividend rates 0% 0% 0% Unit fair value $2.35 $1.82 $0.79 Total fair value (in thousand) $3,525 $2,737 $1,179 Total equivalent amount (in thousand €) €2,725 €2,514 €1,119 Fair Value of the May 2013 The valuation model of the Placement Agent Warrants uses the following main assumptions and parameters based on a Black-Scholes model. Note that Warrant’s maturity is assumed to be their legal duration as per Warrant contract. At inception date December 31, December 31, Share price at closing date $3.96 $4.13 - Strike price of warrants $5.00 $5.00 - Risk free interest rate at 3 years 0.36% 0% - Share price volatility 72% 70% - Dividend rates 0% 0% - Unit fair value $1.62 $0.44 - Total fair value (in thousand) $292 $80 - Total equivalent amount (in thousand €) €225 €73 - As of December 31, 2016, March 2013 Fair Value of the April 2016 The valuation model of the Investor Warrants uses the following main assumptions and parameters based on a Black-Scholes model. Note that Warrant’s maturity is assumed to be their legal duration as per Warrant contract. At inception date December 31, Share price at closing date 3.64 3.28 Strike price of warrants $4.50 $4.50 Risk free interest rate at 2.5 years 0% 0% Share price volatility 60.20% 60.20% Dividend rates 0% 0% Unit fair value $1.09 $0.69 Total fair value (in thousands) $3,579 $2,279 Total equivalent amount (in thousands €) €3,168 €2,162 Refer to Note 23 14 3 Long-term debt and financial instruments carried at fair value at December 31, 2016 2017 855 2018 3,467 2019 117 2020 83 2021 - Total 4,520

Note 15 - Other Long-term Liabi

Note 15 - Other Long-term Liabilities	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Other Long-term Liabilities, Disclosure [Text Block]	15—OTHER Other long-term liabilities consist of the following: December 31, 2016 2015 Provision for retirement indemnities (Japan & France), less current portion 1,980 1,596 Provision for employee termination indemnities (Italy) less current portion 320 310 Provision for warranty costs, less current portion 201 141 Provision for Asset Retirement Obligation (Japan) less current portion 80 - Conditional government subsidies, less current portion 237 237 Total 2,818 2,285 Pension, post-retirement and post-employment benefits for most of the Company’s employees are sponsored by European governments. The Company’s liability with respect to these plans is mostly limited to specific payroll deductions. In addition to government-sponsored plans, subsidiaries in Japan and France have defined benefit retirement indemnity plans in place. The provision for retirement indemnities at December 31, 2016 The provision is management best estimate based on the following assumptions as of year-end: Pension Benefits – France 2016 2015 2014 Discount rate 1.60 % 2.20 % 1.90 % Salary increase 2.50 % 2.50 % 2.50 % Retirement age 65 65 65 Average retirement remaining service period 24 24 24 Pension Benefits – Japan 2016 2015 2014 Discount rate 0.60 % 1.00 % 1.00 % Salary increase 2.50 % 2.00 % 2.00 % Retirement age 60 60 60 Average retirement remaining service period 14 16 16 In 2016, 715 France Japan Non-current liabilities 840 1,138 Current liabilities 2 24 Accumulated other comprehensive income (loss) (169 ) (465 ) Total 673 697 In 2015, 715 France Japan Non-current liabilities 694 902 Current liabilities - 4 Accumulated other comprehensive income (loss) (82 ) (314 ) Total 612 592 The Company does not have a funded benefit plan. Detailed reconciliation of pension cost components (in thousands of euros) during fiscal year for each of the three December 31, 2016: France 2016 2015 2014 Change in benefit obligations: Benefit obligations at beginning of year 694 665 491 Service cost 45 46 35 Interest cost 15 13 16 Actuarial (gain) / loss 88 (30 ) 123 Amortization of net prior service cost - - - Benefits paid - - - Benefit obligations at end of year (1) 842 694 665 Unrecognized actuarial (gain) loss (2) 147 58 89 Unrecognized prior service cost (2) 23 24 25 Accrued pension cost 672 612 550 (1) The accumulated benefit obligation was €597 €474 December 31, 2016 2015 (2) The amount in accumulated other comprehensive income (loss) to be recognised as components of net periodic benefit costs in 2017 €4 Japan 2016 2015 2014 Change in benefit obligations: Benefit obligations at beginning of year 906 742 640 Service cost 81 72 64 Interest cost 10 8 9 Amortization of net loss 16 - - Actuarial (gain) / loss 147 - 35 Benefits paid (38 ) - (4 ) Exchange rate impact 40 84 (2 ) Benefit obligations at end of year (1) 1,162 906 742 Unrecognized actuarial (gain) loss (2) 464 314 299 Unrecognized prior service cost (2) - - Accrued pension cost 698 592 443 (1) The accumulated benefit obligation was €944 €749 December 31, 2016 2015, (2) The amount in accumulated other comprehensive income (loss) to be recognised as components of net periodic benefit costs in 2016 €27 The benefits expected to be paid in each of the next five five France Japan 2017 2 24 2018 28 44 2019 10 56 2020 - 7 2021 86 56 2022-2026 197 756

Note 16 - Shareholders' Equity

Note 16 - Shareholders' Equity	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	16—SHAREHOLDERS’ 16 1 As of December 31, 2016, 29,098,144 3,283,284 April 2016 6,063 €943 €0.13 28,727,616 16 2 Shareholders have preemptive rights to subscribe on a pro rata may 16 3 Dividends may €13,740 16 4 As of December 31, 2016, 370,528 190,238 August December 1998 €649 180,290 June July 2001 €493 370,528 16 5). 16 5 As of December 31, 2016, 370,528 127,100 may €2.38 June 25, 2010. As of December 31, 2016, four On May 22, 2007, 600,000 600,000 504,088 October 29, 2007, 95,912 June 25, 2010. 377,838 December 31, 2016. On June 24, 2010, 229,100 229,100 229,100 June 25, 2010. 127,100 December 31, 2016. On December 19, 2012, 500,000 500,000 500,000 January 18, 2013. 362,500 December 31, 2016. On February 18, 2016, 1,000,000 1,000,000 575,000 April 26, 2016. 560,000 December 31, 2016. As of December 31, 2016, 2016 2015 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 (64,750 ) 3.30 (106,250 ) 2.88 (90,250 ) 2.07 Expired - - - - (124,000 ) 2.60 Outstanding on December 31, 1,427,438 2.94 917,188 2.79 1,095,850 2.76 Exercisable on December 31, 774,938 2.87 724,688 3.03 784,600 3.09 Shares purchase options available for grant on December 31 243,428 232,428 232,428 The following table summarizes information about options to purchase existing Shares held by the Company, or to subscribe to new Shares, at December 31, 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 3.99 327,838 0.8 3.99 - 327,838 3.99 - 2.38 127,100 3.5 2.38 93,004 127,100 2.38 93,004 3.22 560,000 9.3 3.22 - - - - 1.91 362,500 6.0 1.91 435,629 270,000 1.91 324,469 1.88 50,000 3.5 1.88 61,587 50,000 1.88 61,587 1.88 to 3.99 1,427,438 4.6 2.94 590,220 774,938 2.87 479,060 (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 $3.28 December 31, 2016, A summary of the status of the non-vested options to purchase shares or to subscribe to new shares as of December 31, 2016, December 31, 2016, Options Weighted average Grant-Date Fair Value (€) Non-vested at January 1, 2016 192,500 1.32 Granted 575,000 1.67 Vested (96,250 ) 1.32 Forfeited (18,750 ) 1.60 Non-vested at December 31, 2016 652,500 1.62 As of December 31, 2016, €605 4.33

Note 17 - Other Revenues

Note 17 - Other Revenues	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Other Revenues [Text Block]	17—OTHER Other revenues consist of the following: 2016 2015 2014 Licenses and others 32 35 533 Total 32 35 533 In 2016, 2015 2014,

Note 18 - Research and Developm

Note 18 - Research and Development Expenses	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Research and Development Expenses [Text Block]	18—RESEARCH Research and development expenses consist of the following: 2016 2015 2014 Gross research and development expenses (4,577 ) (3,308 ) (3,728 ) Research Tax Credit 511 448 518 Grants 198 170 278 Net Research and development expenses (3,868 ) (2,690 ) (2,932 ) In 2016 2015 In 2014,

Note 19 - Financial Income, Net

Note 19 - Financial Income, Net	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Interest Income and Interest Expense Disclosure [Text Block]	19—FINANCIAL Interest (expense) income, net consists of the following: 2016 2015 2014 Interest income 21 18 31 Interest expense (57 ) (64 ) (65 ) Warrants exercised / forfeited 174 330 83 Changes in fair value of the warrants (1) 3,811 (2,377 ) 1,722 Total 3,949 (2,094 ) 1,771 (1) For more details on the fair value of Financial Instruments, please refer to Notes 14 2 23.

Note 20 - Income Taxes

Note 20 - Income Taxes	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Income Tax Disclosure [Text Block]	20—INCOME 20 1 Income / (loss) before income taxes is comprised of the following: 2016 2015 2014 France 4,936 (543 ) 2,029 EDAP Inc, U.S.A. (850 ) (380 ) (1,811 ) Other countries 358 16 (614 ) Total 4,444 (907 ) (396 ) 20 2 Income tax (expense)/benefit consists of the following: 2016 2015 2014 Current income tax expense: France (323 ) (712 ) (124 ) Other countries (249 ) (55 ) (10 ) Sub-total current income tax expense (572 ) (767 ) (133 ) Deferred income tax (expense) benefit: France (2 ) (4 ) (4 ) Other countries (30 ) 11 22 Sub-total deferred income tax (expense) benefit (32 ) 7 18 Total (602 ) (759 ) (116 ) 20 3 Deferred income taxes reflect the impact of temporary differences between the amounts of assets and liabilities reported for financial reporting purposes and such amounts as measured in accordance with tax laws. The tax effects of temporary differences which give rise to significant deferred tax assets (liabilities) are as follows: December 31, 2016 2015 Net operating loss carry forwards 18,392 18,295 Elimination of intercompany profit in inventory 394 172 Elimination of intercompany profit in fixed assets 250 199 Provisions for retirement indemnities 275 262 Other items 153 335 Total deferred tax assets 19,465 19,263 Capital leases treated as operating leases for tax (3 ) - Other items (4 ) Total deferred tax liabilities (3 ) (4 ) Net deferred tax assets 19,462 19,259 Valuation allowance for deferred tax assets (19,450 ) (19,212 ) Deferred tax assets (liabilities), net of allowance 12 47 Net operating loss carryforwards of €19,419 €2,642 €910 €30,693 December 31, 2016 €18,392 December 31, 2016, €10,515 €18,392 2016 2036. 740, 20 4 A reconciliation of differences between the statutory French income tax rate and the Company’s effective tax rate is as follows: 2016 2015 2014 French statutory rate 33.3 % 33.3 % 33.3 % Income of foreign subsidiaries taxed at different tax rates (2.4 %) 3.9 % 23.5 % Effect of net operating loss carry-forwards and valuation allowances (2.6 %) 52.4 % (81.3 %) Non-taxable debt fair value variation (27.2 %) (83.9 %) 113.2 % Non-deductible entertainment expenses (4.9 %) 40.7 % 42.3 % Effect of cancellation of intra-group positions - (78.3 %) (44.2 %) French business tax included in income tax (CVAE) 3.4 % (16.0 %) (31.2 %) Other 13.9 % (35.8 %) (84.8 %) Effective tax rate 13.5 % (83.7 %) (29.2 %) 20 5 According to ASC 740, December 31, 2016 In July 2010, €772 214/07 1994 €374,156 €50 December 31, 2009. In March 2011, December 6, 2013, March 10, 2017, The tax years that remain subject to examination by major tax jurisdictions are 2014, 2015 2016. Interest and penalties on income taxes are classified as a component of the provision for income taxes. There were no 2014, 2015 2016.

Note 21 - Earnings (Loss) Per S

Note 21 - Earnings (Loss) Per Share	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Earnings Per Share [Text Block]	21—EARNINGS December 31, December 31, December 31, Income (loss) available to common shareholders € 3,842,201 (€1,666,658) (€512,007) Number of shares for the computation of basic EPS 27,823,313 25,021,966 23,600,428 Basic EPS € 0.14 (€0.07) (€0.02) Effect of dilutive securities 1,542,270 1,978,758 0 Number of shares for the computation of diluted EPS 29,365,583 25,021,966 23,600,428 Diluted EPS income (loss) € 0.13 (€ 0.07) (€0.02) Diluted EPS income (loss) available to common shareholders is computed including assumed conversions as all dilutive securities, consisting of stock options and warrants are out of the money. The effects of dilutive securities for the years ended December 31, 2015 2014

Note 22 - Commitments and Conti

Note 22 - Commitments and Contingencies	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	22—COMMITMENTS 22 1 The Company currently has commitments regarding its operating leases as described in Note 12 2. 22 2 From time to time we may On August 4, 2014, 10(b) 20(a) 1934 10b 5 February 1, 2013 July 30, 2014. August 6, 2014, second On October 24, 2014, On December 22, 2014, On December 31, 2014, €206 On February 20, 2015, On September 14, 2015, November 11, 2015, 2015, €171 December 31, 2015. 22 3 The Company currently has contingencies relating to warranties provided to customers for products as described in Note 1 13 11.

Note 23 - Fair Value of Financi

Note 23 - Fair Value of Financial Instruments	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Fair Value Disclosures [Text Block]	23—FAIR The following disclosure of the estimated fair value of financial instruments was made in accordance with the requirements of ASC 820 ASC 820 three may Level 1: Level 2: 1 Level 3: ASC 820 December 31, December 31, Assets: Cash and cash equivalents Level 1 21,989 13,578 Short term investments Level 1 - 1,000 Liabilities: Short-term borrowings Level 1 1,629 2,814 Long-Term Debt Level 1 599 802 Investor Warrants Level 3 3,921 4,205 Placement Agent Warrants Level 3 - 172 The recorded amount of cash and cash equivalents, short term investment and short-term borrowings are a reasonable estimate of their fair value due to the short-term maturities of these instruments. The fair market value (Level 1 14 1 Concerning Investor and Placement Agent Warrants, the Company uses a Black-Scholes option pricing model. The fair value of the Warrants will change over time depending on the volatility and share price at balance sheet date (see note 14 2 The following tables provide a reconciliation of fair value for which the Company used Level 3 December 31, 2014 December 31, 2016 : All amounts in Investor Placement Investor Placement Investor Total Financial instruments carried at fair value As of December 31, 2014 893 110 1,050 39 - 2,092 Warrants exercises (see note 19) (251 ) (79 ) - - - (330 ) FV adjustments (see note 19) 947 57 1,343 30 - 2,377 USD/EUR exchange impact 102 11 121 4 - 238 As of December 31, 2015 1,691 99 2,514 73 - 4,377 Warrants granted - - - - 3,168 3,168 Warrants forfeited (see note 19) - - - (72 ) - (72 ) Warrants exercises (see note 19) (5 ) (97 ) - - - (102 ) FV adjustments (see note 19) (1,100 ) - (1,478 ) - (1,232 ) (3,811 ) USD/EUR exchange impact 53 - 81 - 227 360 As of December 31, 2016 640 - 1,118 - 2,162 3,921

Note 24 - Concentration of Cred

Note 24 - Concentration of Credit Risk	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Concentration Risk Disclosure [Text Block]	24—CONCENTRATION Financial instruments, which potentially subject the Company to concentrations of credit risk, consist principally of cash and cash equivalents and trade accounts and notes receivable from customers, primarily located in France, Japan and the United States. The Company maintains cash deposits with major banks. Management periodically assesses the financial condition of these institutions and believes that credit risk is limited. The Company has procedures in effect to monitor the creditworthiness of its customers. The Company obtains bank guarantees for first €1.0 €1.1 December 31, 2016 2015, Actual losses may In 2016, 2015 2014, 10%

Note 25 - Foreign Currency Tran

Note 25 - Foreign Currency Transactions	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Foreign Currency Disclosure [Text Block]	25—FOREIGN The Company generates a significant percentage of its revenues, and of its operating expenses, in currencies other than euro. The Company’s operating profitability could be materially adversely affected by large fluctuations in the rate of exchange between the euro and such other currencies. The Company engages in foreign exchange hedging activities when it deems necessary, but there can be no assurance that hedging activities will be offset by the impact of movements in exchange rates on the Company’s results of operations. As of December 31, 2016,

Note 26 - Segment Information

Note 26 - Segment Information	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	26—SEGMENT The Company currently has four November 9, 2015, 2016. 2016, 2015 2014 2016, 2015 2014. The business in which the Company operates is the development and production of minimally invasive medical devices, primarily for the treatment of urological diseases. Substantially all revenues result from the sale of medical devices and their related license and royalty payments from third Segment operating profit or loss and segment assets are determined in accordance with the same policies as those described in the summary of significant accounting policies. Interest income and expense, current and deferred income taxes are not allocated to individual segments. A reconciliation of segment operating profit or loss to consolidated net loss is as follows: 2016 2015 2014 Segment operating income (loss) 392 488 (1,736 ) Financial income (expense), net 3,949 (2,094 ) 1,771 Foreign Currency exchange (losses) gains, net 103 699 (431 ) Other income (expense), net - - - Income tax (expense) credit (602 ) (759 ) (116 ) Consolidated net profit (loss) 3,842 (1,667 ) (512 ) A summary of the Company’s operations by segment is presented below for years ending December 31, 2016, 2015 2014: HIFU Division UDS Division EDAP TMS FDA Total 2016 Sales of goods 9,382 14,664 - - 24,045 Sales of RPPs & leases 3,547 1,359 - - 4,906 Sales of spare parts and services 862 5,766 - - 6,628 Total sales 13,791 21,789 - - 35,579 External other revenues 28 4 - - 32 Total revenues 13,819 21,792 35,611 Total COS (5,710 ) (13,490 ) - - (19,200 ) Gross margin 8,109 8,302 - - 16,411 R&D (2,452 ) (1,416 ) - - (3,868 ) Selling and marketing expenses (3,888 ) (4,968 ) - - (8,856 ) G&A (804 ) (1,177 ) (1,315 ) - (3,296 ) Total expenses (7,144 ) (7,560 ) (1,315 ) 1 (16,019 ) Operating income (loss) 964 742 (1,315 ) 1 392 Total Assets 11,680 24,202 10,709 - 46,591 Capital expenditures 1,013 608 - - 1,621 Long-lived assets 1,775 3,812 192 - 5,779 Goodwill 645 1,767 - - 2,412 HIFU Division UDS Division EDAP TMS FDA Total 2015 Sales of goods 4,878 17,027 - - 21,906 Sales of RPPs & leases 2,908 1,501 - - 4,408 Sales of spare parts and services 658 5,246 - - 5,904 Total sales 8,444 23,774 - - 32,218 External other revenues 32 3 - - 35 Total revenues 8,476 23,777 - - 32,253 Total COS (3,636 ) (14,832 ) - - (18,468 ) Gross margin 4,841 8,945 - - 13,785 R&D (1,387 ) (992 ) - (311 ) (2,690 ) Selling and marketing expenses (2,284 ) (5,122 ) - (7,406 ) G&A (646 ) (1,192 ) (1,363 ) (3,202 ) Total expenses (4,318 ) (7,306 ) (1,363 ) (311 ) (13,298 ) Operating income (loss) 523 1,639 (1,363 ) (311 ) 488 Total Assets 9,619 25,818 3,144 - 38,581 Capital expenditures 457 207 - - 664 Long-lived assets 1,437 3,320 192 - 4,949 Goodwill 645 1,767 - - 2,412 HIFU Division UDS Division EDAP TMS FDA Total 2014 Sales of goods 5,270 11,625 - - 16,895 Sales of RPPs & leases 2,170 1,787 - - 3,957 Sales of spare parts and services 760 4,640 - - 5,400 Total sales 8,200 18,052 - - 26,252 External other revenues 518 15 - - 533 Total revenues 8,718 18,067 - - 26,785 Total COS (3,683 ) (11,901 ) - - (15,584 ) Gross margin 5,035 6,166 - - 11,201 R&D (1,062 ) (646 ) - (1,224 ) (2,932 ) Selling and marketing expenses (2,151 ) (4,527 ) - - (6,678 ) G&A (660 ) (1,153 ) (1,514 ) - (3,328 ) Total expenses (3,874 ) (6,326 ) (1,514 ) (1,224 ) (12,937 ) Operating income (loss) 1,162 (160 ) (1,514 ) (1,224 ) (1,736 ) Total Assets 7,468 20,778 3,715 193 32,154 Capital expenditures 464 569 - - 1,033 Long-lived assets 1,410 3,300 192 - 4,902 Goodwill 645 1,767 - - 2,412

Note 27 - Valuation Accounts

Note 27 - Valuation Accounts	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]	27—VALUATION Allowance for deferred tax assets Allowance for doubtful accounts Slow-moving inventory Balance as of December 31, 2014 23,125 1,274 741 Charges to costs and expenses 218 124 275 Deductions: write-off and others (4,131 ) (307 ) (288 ) Balance as of December 31, 2015 19,212 1,091 728 Charges to costs and expenses 238 103 121 Deductions: write-off and others (233 ) (46 ) Balance as of December 31, 2016 19,450 961 803

Note 28 - Supplemental Disclosu

Note 28 - Supplemental Disclosures of Cash Flow Information	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Cash Flow, Supplemental Disclosures [Text Block]	28—SUPPLEMENTAL Interest and income taxes paid are as follows: 2016 2015 2014 Income taxes paid (refunds received) 596 159 141 Interest paid 41 43 39 Interest received 4 7 12 Non-cash transactions: 2016 2015 2014 Capital lease obligations incurred 285 105 236

Note 29 - Related Party Transac

Note 29 - Related Party Transactions	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	29—RELATED The General Manager of the Company's Korean branch "EDAP-TMS Korea" is also Chairman of a Korean company named Dae You. EDAP-TMS Korea subcontracts to Dae You the service contract maintenance of our medical devices installed in Korea. The amounts invoiced by Dae You under this contract were €62 €78 €68 2016, 2015 2014 December 31, 2016, €9 December 31, 2015, €53 Dae You has purchased medical devices from us, which it operates in partnership with hospitals or clinics. These purchases (‘Sales of goods’) amounted to €483 €408 €308 2016, 2015 2014, December 31, 2016, €325 December 31, 2015, €380

Note 30 - Subsequent Significan

Note 30 - Subsequent Significant Events	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Subsequent Events [Text Block]	30—SUBSEQUENT Since January 1, 2017, 270,250 March 2012

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Nature of Operations [Policy Text Block]	1 1 EDAP TMS S.A. and its subsidiaries (‘‘the Company’’) are engaged in the development, production, marketing, distribution and maintenance of a portfolio of minimally-invasive medical devices for the treatment of urological diseases. The Company currently produces devices for treating stones of the urinary tract and localized prostate cancer. Net sales consist primarily of direct sales to hospitals and clinics in France and Europe, export sales to third Moreover, the Company develops a novel HIFU treatment for liver cancer in cooperation with its long-term academic partner INSERM and leading cancer centers (the “HECAM” project). The Company purchases the majority of the components used in its products from a number of suppliers but for some components, relies on a single source. Delay would be caused if the supply of these components or other components was interrupted and these delays could be extended in certain situations where a component substitution may
Use of Estimates, Policy [Policy Text Block]	1 2 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 price of maintenance contract used to determine the amount of revenue to be differed. 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 The accompanying consolidated financial statements include the accounts of EDAP TMS S.A. and all its domestic and foreign owned subsidiaries, which include EDAP TMS France SAS, EDAP Technomed Inc., Edap Technomed Sdn Bhd, Edap Technomed Italia S.R.L, EDAP Technomed Co. Ltd. and EDAP TMS Gmbh. Edap Technomed Sdn Bhd was incorporated in early 1997. 1996. July 2006. 2008.
Revenue Recognition, Policy [Policy Text Block]	1 4 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 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
Shipping and Handling Cost, Policy [Policy Text Block]	1 5 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 are cash investments which are highly liquid and have initial maturities of 90 Cash investments with a maturity higher than 90
Receivables, Policy [Policy Text Block]	1 7 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 are valued at the lower of manufacturing cost, which is principally comprised of components and labor costs, or market. Cost is determined on a first first first
Property, Plant and Equipment, Policy [Policy Text Block]	1 9 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 Equipment 3 10 Furniture, fixtures, fittings and other 2 10 Equipment includes industrial equipment and research equipment that has alternative future uses. Equipment also includes devices that are manufactured by the Company and leased to customers through operating leases related to Revenue-Per-Procedure transactions and devices subject to sale and leaseback transactions. This equipment is depreciated over a period of seven
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	1 10 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
Goodwill and Intangible Assets, Policy [Policy Text Block]	1 11 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, two first second second 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 Licenses 5 Trade name and trademark 7
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 first
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 1 2 €319 €354 €429 December 31, 2016, 2015 2014,
Income Tax, Policy [Policy Text Block]	1 14 Income taxes The Company accounts for income taxes in accordance with ASC 740, 740, ASC740, As of January 1, 2007, FIN48 740) ASC740,
Research, Development, and Computer Software, Policy [Policy Text Block]	1 15 Research and development costs are recorded as an expense in the period in which they are incurred. The French government provides tax credits to companies for innovative research and development. This tax credit is calculated based on a percentage of eligible research and development costs and it can be refundable in cash and is not contingent on future taxable income. As such, the Company considers the research tax credits as a grant, offsetting operating expenses. The research tax credit amounted to €511 €448 €518 December 31 2016, 2015 2014,
Advertising Costs, Policy [Policy Text Block]	1 16 Advertising costs are recorded as an expense in the period in which they are incurred. Advertising costs amounted to €744 €461 €413 December 31, 2016, 2015 2014,
Foreign Currency Transactions and Translations Policy [Policy Text Block]	1 17 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, • 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 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 ASC 815 Gains and losses from derivative instruments are recorded in the income statement.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	1 20 At December 31, 2016, four 718, January 1, 2006. 718 On May 22, 2007, 600,000 600,000 Conforming to this stock option plan, on October 29, 2007, 504,088 €3.99 one October 29, 2011 four four October 29, 2017 ten December 31, 2007 €1,731 48 October 2007 October 2011. 2014, 2015 2016 327,838 December 31, 2016. Conforming to this stock option plan, on June 25, 2010, 95,912 €1.88 one June 25, 2014 four four June 25, 2020 ten June 25, 2010 €143 48 718, €8 2014 2015 2016 50,000 December 31, 2016. On June 24, 2010, 229,100 may June 25, 2010, 229,100 €2.38 one June 25, 2014 four four June 25, 2020 ten June 24, 2010 €328 48 718, €4 2014 2015 2016 127,100 December 31, 2016. On December 19, 2012, 500,000 500,000 500,000 January 18, 2013. €1.91 one January 18, 2017 four four January 18, 2023 ten December 31, 2013 €660 48 718, €128 €66 €29 2014, 2015 2016, 362,500 December 31, 2016. On February 18, 2016, 1,000,000 1,000,000 575,000 April 26, 2016. €3.22 one April 26, 2020 four four April 26, 2026 ten December 31, 2016 €331 48 718, €331 2016. 560,000 December 31, 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: Year Ended December 31, 2016 2015 (1) 2014 (1) Weighted-average expected life (years) 6.25 — — Expected volatility rates (2) 60,60 % — — Expected dividend yield 0 % — — 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) December 31, 2015 2014. (2) 10
Debt, Policy [Policy Text Block]	1 21 On March 28, 2012, March 22, 2012, “March 2012 “March 2012 “March 2012 March 2012 “March 2012 March 2012 2012. The Company used the Black-Scholes pricing model to value the March 2012 On May 28, 2013, May 20, 2013, 3,000,000 “May 2013 “May 2013 “May 2013 May 2013 “May 2013 May 2013 March 2012 May 2013 The Company used the Black-Scholes pricing model to value the May 2013 On April 14, 2016, April 7, 2016, “April 2016 “April 2016 April 2016 March 2012 May 2013 April 2016 The Company used the Black-Scholes pricing model to value the April 2016
Lease, Policy [Policy Text Block]	1 22 In accordance with ASC 840, one - 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% - The present value of the minimum lease payments at the beginning of the lease term is 90% For sales type leases, the following two - 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,
New Accounting Pronouncements, Policy [Policy Text Block]	1 23 In July 2015, 2015 14 2015 14) 2014 09, 2014 09), one 2014 09 605) 2014 09 December 15, 2017, January 1, 2018. December 15, 2016, In November 2015, 2015 17, Balance Sheet Classification of Deferred Taxes 2015 17), 2015 17 first 2017, may 2015 17 December 31, 2017. In February 2016, 2016 02, Leases 2016 02), 840 Leases 842 Leases 12 December 15, 2018 12.2. In August 2014, 2014 15, 205 40). 2014 15 2014 15 December 15, 2016, 2014 15 January 1, 2016.

Note 1 - Summary of Significa39

Note 1 - Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	Year Ended December 31, 2016 2015 (1) 2014 (1) Weighted-average expected life (years) 6.25 — — Expected volatility rates (2) 60,60 % — — Expected dividend yield 0 % — — 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 Equivalen40

Note 2 - Cash, Cash Equivalents and Short Term Investments (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Cash and Cash Equivalents [Table Text Block]	December 31, 2016 2015 Total cash and cash equivalents 21,989 13,578 Short term investments - 1,000 Total cash and cash equivalents, and short term investments 21,989 14,578

Note 3 - Trade Accounts and N41

Note 3 - Trade Accounts and Notes Receivable, Net (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	December 31, 2016 2015 Trade accounts receivable 10,286 11,869 Notes receivable 116 560 Less: allowance for doubtful accounts (960 ) (1,091 ) Total 9,442 11,338 Less current portion (9,143 ) (10,744 ) Total long-term portion 299 593
Schedule of Financing Receivables, Minimum Payments [Table Text Block]	December 31, Sales type leases License Revenue 2018 65 152 2019 48 - 2020 24 - 2021 10 - 2022 - - Total minimum payments 147 152

Note 4 - Other Receivables (Tab

Note 4 - Other Receivables (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Other Receivables [Table Text Block]	December 31, 2016 2015 Research and development tax credit receivable from the French State 476 419 Research and development subsidies receivable from the French State - 112 Value-added taxes receivable 209 329 Other receivables from Government and public authorities 138 121 Others 60 37 Total 884 1,018

Note 5 - Inventories (Tables)

Note 5 - Inventories (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Inventory, Current [Table Text Block]	December 31, 2016 2015 Components, spare parts 4,683 4,085 Work-in-progress 809 676 Finished goods 3,342 2,118 Total gross inventories 8,834 6,879 Less: provision for slow-moving inventory (804 ) (728 ) Total 8,030 6,151

Note 6 - Other Assets (Tables)

Note 6 - Other Assets (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Other Assets [Table Text Block]	December 31, 2016 2015 Prepaid expenses, current portion 457 500 Total 457 500

Note 7 - Property and Equipme45

Note 7 - Property and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Property, Plant and Equipment [Table Text Block]	December 31, 2016 2015 Equipment 7,002 7,203 Furniture, fixture, and fittings and other 3,500 2,974 Total gross value 10,502 10,177 Less: accumulated depreciation and amortization (7,732 ) (8,055 ) Total 2,770 2,123

Note 8 - Goodwill and Intangi46

Note 8 - Goodwill and Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	December 31, 2016 2015 Licenses 613 462 Trade name and trademark 621 596 Patents 412 412 Organization costs 363 363 Total gross value 2,009 1,833 Less: accumulated amortization (1,860 ) (1,794 ) Total 149 39
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	December 31, 2017 71 2018 38 2019 24 2020 3 2021 - Total 136

Note 9 - Trade Accounts and N47

Note 9 - Trade Accounts and Notes Payable (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]	December 31, 2016 2015 Trade accounts payable 5,562 5,641 Notes payable 398 457 Total 5,960 6,098

Note 10 - Deferred Revenues (Ta

Note 10 - Deferred Revenues (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Deferred Revenues [Table Text Block]	December 31, 2016 2015 Deferred revenues on maintenance contracts 1,487 1,294 Deferred revenue on RPP 350 126 Deferred revenue on sale of devices 173 287 Deferred research and development grants 201 394 Total 2,211 2,101 Less long term portion (333 ) (504 ) Current portion 1,878 1,597

Note 11 - Other Accrued Liabi49

Note 11 - Other Accrued Liabilities (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Accrued Liabilities [Table Text Block]	December 31, 2016 2015 Retirement indemnities 2,004 1,600 Provision for warranty costs 548 576 Accruals for payroll and associated taxes 1,311 973 Conditional government subsidies 267 357 Value added tax payable 182 169 Advances received from customers 115 771 Provision for Asset Retirement Obligation (Japan) 80 - Others 307 297 Total 4,815 4,742 Less non-current portion (2,499 ) (1,973 ) Current portion 2,316 2,768
Schedule of Product Warranty Liability [Table Text Block]	December 31, 2016 2015 Beginning of year 576 712 Amount used during the year (347 ) (490 ) New warranty expenses 319 354 End of year 548 576 Less current portion (346 ) (434 ) Long term portion 201 141

Note 12 - Lease Obligations (Ta

Note 12 - Lease Obligations (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Future Minimum Lease Payments for Capital Leases [Table Text Block]	December 31, 2017 231 2018 148 2019 90 2020 47 2021 19 Total minimum lease payments 549 Less: amount representing interest (14 ) Present value of minimum lease payments 535 Less: current portion (222 ) Long-term portion 313
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	France Japan USA 2017 321 303 47 2018 321 116 48 2019 321 21 48 2020 321 21 50 2021 321 16 - 2022 321 - 2023 321 - - 2024 321 - - 2025 152 - - Total 2,720 477 193

Note 13 - Short-Term Borrowin51

Note 13 - Short-Term Borrowings (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Short-term Debt [Table Text Block]	Amount Maturation Interest rate EDAP-TMS France SAS 1,000 November 19, 2016 Euribor + 0.7%

Note 14 - Long Term Debt and 52

Note 14 - Long Term Debt and Financial Instruments Carried at Fair Value (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Debt [Table Text Block]	December 31, 2016 2015 Japanese yen term loan 119 183 Germany term loan 353 443 Italy term loan 128 175 Malaysia term loan - 1 Total long term debt 600 802 Less current portion (215 ) (209 ) Total long-term portion 384 592
Schedule of Long-term Debt Instruments [Table Text Block]	Initial Amount Maturation Fixed Interest rate EDAP Technomed Co. Ltd 55,000,000 June 30, 2018 1.80 % 10,000,000 June 30, 2018 2.10 %
Schedule of Derivative Instruments [Table Text Block]	December 31, 2016 2015 Investor Warrants 3,921 4,205 Placement Agent Warrants - 172 Total 3,921 4,377 Less current portion (640 ) (172 ) Total long-term portion 3,281 4,205
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Table Text Block]	At inception December 31, December 31, Share price at closing date $1.95 $4.13 $3.28 Strike price of warrants $2.75 $2.75 $2.75 Risk free interest rate at 5 years 1.05% 0% 0% Share price volatility 120% 70% 60.2% Dividend rates 0% 0% 0% Unit fair value $1.55 $1.86 $0.69 Total fair value (in thousands) $2,173 $1,840 $675 Total equivalent amount (in thousand €) €1,629 €1,691 €640 At inception date December 31, December 31, Share price at closing date $1.95 $4.13 - Strike price of warrants $2.50 $2.50 - Risk free interest rate at 4.5 years 0.92% 0% - Share price volatility 120% 70% - Dividend rates 0% 0% - Unit fair value $1.52 $1.87 - Total fair value (in thousands) $256 $107 - Total equivalent amount (in thousand €) €192 €99 - At inception date December 31, December 31, Share price at closing date $3.96 $4.13 $3.28 Strike price of warrants $4.25 $4.25 $4.25 Risk free interest rate at 5.5 years 1.07% 0% 0% Share price volatility 71% 70% 60.2% Dividend rates 0% 0% 0% Unit fair value $2.35 $1.82 $0.79 Total fair value (in thousand) $3,525 $2,737 $1,179 Total equivalent amount (in thousand €) €2,725 €2,514 €1,119 At inception date December 31, December 31, Share price at closing date $3.96 $4.13 - Strike price of warrants $5.00 $5.00 - Risk free interest rate at 3 years 0.36% 0% - Share price volatility 72% 70% - Dividend rates 0% 0% - Unit fair value $1.62 $0.44 - Total fair value (in thousand) $292 $80 - Total equivalent amount (in thousand €) €225 €73 - At inception date December 31, Share price at closing date 3.64 3.28 Strike price of warrants $4.50 $4.50 Risk free interest rate at 2.5 years 0% 0% Share price volatility 60.20% 60.20% Dividend rates 0% 0% Unit fair value $1.09 $0.69 Total fair value (in thousands) $3,579 $2,279 Total equivalent amount (in thousands €) €3,168 €2,162
Contractual Obligation, Fiscal Year Maturity Schedule [Table Text Block]	2017 855 2018 3,467 2019 117 2020 83 2021 - Total 4,520

Note 15 - Other Long-term Lia53

Note 15 - Other Long-term Liabilities (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Other Long-term Liabilities [Table Text Block]	December 31, 2016 2015 Provision for retirement indemnities (Japan & France), less current portion 1,980 1,596 Provision for employee termination indemnities (Italy) less current portion 320 310 Provision for warranty costs, less current portion 201 141 Provision for Asset Retirement Obligation (Japan) less current portion 80 - Conditional government subsidies, less current portion 237 237 Total 2,818 2,285
Schedule of Assumptions Used [Table Text Block]	Pension Benefits – France 2016 2015 2014 Discount rate 1.60 % 2.20 % 1.90 % Salary increase 2.50 % 2.50 % 2.50 % Retirement age 65 65 65 Average retirement remaining service period 24 24 24 Pension Benefits – Japan 2016 2015 2014 Discount rate 0.60 % 1.00 % 1.00 % Salary increase 2.50 % 2.00 % 2.00 % Retirement age 60 60 60 Average retirement remaining service period 14 16 16
Schedule of Amounts Recognized in Balance Sheet [Table Text Block]	France Japan Non-current liabilities 840 1,138 Current liabilities 2 24 Accumulated other comprehensive income (loss) (169 ) (465 ) Total 673 697 France Japan Non-current liabilities 694 902 Current liabilities - 4 Accumulated other comprehensive income (loss) (82 ) (314 ) Total 612 592
Schedule of Defined Benefit Plans Disclosures [Table Text Block]	France 2016 2015 2014 Change in benefit obligations: Benefit obligations at beginning of year 694 665 491 Service cost 45 46 35 Interest cost 15 13 16 Actuarial (gain) / loss 88 (30 ) 123 Amortization of net prior service cost - - - Benefits paid - - - Benefit obligations at end of year (1) 842 694 665 Unrecognized actuarial (gain) loss (2) 147 58 89 Unrecognized prior service cost (2) 23 24 25 Accrued pension cost 672 612 550 Japan 2016 2015 2014 Change in benefit obligations: Benefit obligations at beginning of year 906 742 640 Service cost 81 72 64 Interest cost 10 8 9 Amortization of net loss 16 - - Actuarial (gain) / loss 147 - 35 Benefits paid (38 ) - (4 ) Exchange rate impact 40 84 (2 ) Benefit obligations at end of year (1) 1,162 906 742 Unrecognized actuarial (gain) loss (2) 464 314 299 Unrecognized prior service cost (2) - - Accrued pension cost 698 592 443
Schedule of Expected Benefit Payments [Table Text Block]	France Japan 2017 2 24 2018 28 44 2019 10 56 2020 - 7 2021 86 56 2022-2026 197 756

Note 16 - Shareholders' Equity

Note 16 - Shareholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Disclosure of Share-based Compensation Arrangements by Share-based Payment Award [Table Text Block]	2016 2015 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 (64,750 ) 3.30 (106,250 ) 2.88 (90,250 ) 2.07 Expired - - - - (124,000 ) 2.60 Outstanding on December 31, 1,427,438 2.94 917,188 2.79 1,095,850 2.76 Exercisable on December 31, 774,938 2.87 724,688 3.03 784,600 3.09 Shares purchase options available for grant on December 31 243,428 232,428 232,428
Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block]	Outstanding options Fully vested options (1) Exercise price (€) Options Weighted average remaining contractual life Weighted average exercise price Aggregate Options Weighted average exercise price Aggregate 3.99 327,838 0.8 3.99 - 327,838 3.99 - 2.38 127,100 3.5 2.38 93,004 127,100 2.38 93,004 3.22 560,000 9.3 3.22 - - - - 1.91 362,500 6.0 1.91 435,629 270,000 1.91 324,469 1.88 50,000 3.5 1.88 61,587 50,000 1.88 61,587 1.88 to 3.99 1,427,438 4.6 2.94 590,220 774,938 2.87 479,060
Schedule of Nonvested Share Activity [Table Text Block]	Options Weighted average Grant-Date Fair Value (€) Non-vested at January 1, 2016 192,500 1.32 Granted 575,000 1.67 Vested (96,250 ) 1.32 Forfeited (18,750 ) 1.60 Non-vested at December 31, 2016 652,500 1.62

Note 17 - Other Revenues (Table

Note 17 - Other Revenues (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Other Revenues [Table Text Block]	2016 2015 2014 Licenses and others 32 35 533 Total 32 35 533

Note 18 - Research and Develo56

Note 18 - Research and Development Expenses (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Research and Development Expenses [Table Text Block]	2016 2015 2014 Gross research and development expenses (4,577 ) (3,308 ) (3,728 ) Research Tax Credit 511 448 518 Grants 198 170 278 Net Research and development expenses (3,868 ) (2,690 ) (2,932 )

Note 19 - Financial Income, N57

Note 19 - Financial Income, Net (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Interest Income and Interest Expense Disclosure [Table Text Block]	2016 2015 2014 Interest income 21 18 31 Interest expense (57 ) (64 ) (65 ) Warrants exercised / forfeited 174 330 83 Changes in fair value of the warrants (1) 3,811 (2,377 ) 1,722 Total 3,949 (2,094 ) 1,771

Note 20 - Income Taxes (Tables)

Note 20 - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]	2016 2015 2014 France 4,936 (543 ) 2,029 EDAP Inc, U.S.A. (850 ) (380 ) (1,811 ) Other countries 358 16 (614 ) Total 4,444 (907 ) (396 )
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	2016 2015 2014 Current income tax expense: France (323 ) (712 ) (124 ) Other countries (249 ) (55 ) (10 ) Sub-total current income tax expense (572 ) (767 ) (133 ) Deferred income tax (expense) benefit: France (2 ) (4 ) (4 ) Other countries (30 ) 11 22 Sub-total deferred income tax (expense) benefit (32 ) 7 18 Total (602 ) (759 ) (116 )
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	December 31, 2016 2015 Net operating loss carry forwards 18,392 18,295 Elimination of intercompany profit in inventory 394 172 Elimination of intercompany profit in fixed assets 250 199 Provisions for retirement indemnities 275 262 Other items 153 335 Total deferred tax assets 19,465 19,263 Capital leases treated as operating leases for tax (3 ) - Other items (4 ) Total deferred tax liabilities (3 ) (4 ) Net deferred tax assets 19,462 19,259 Valuation allowance for deferred tax assets (19,450 ) (19,212 ) Deferred tax assets (liabilities), net of allowance 12 47
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	2016 2015 2014 French statutory rate 33.3 % 33.3 % 33.3 % Income of foreign subsidiaries taxed at different tax rates (2.4 %) 3.9 % 23.5 % Effect of net operating loss carry-forwards and valuation allowances (2.6 %) 52.4 % (81.3 %) Non-taxable debt fair value variation (27.2 %) (83.9 %) 113.2 % Non-deductible entertainment expenses (4.9 %) 40.7 % 42.3 % Effect of cancellation of intra-group positions - (78.3 %) (44.2 %) French business tax included in income tax (CVAE) 3.4 % (16.0 %) (31.2 %) Other 13.9 % (35.8 %) (84.8 %) Effective tax rate 13.5 % (83.7 %) (29.2 %)

Note 21 - Earnings (Loss) Per59

Note 21 - Earnings (Loss) Per Share (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	December 31, December 31, December 31, Income (loss) available to common shareholders € 3,842,201 (€1,666,658) (€512,007) Number of shares for the computation of basic EPS 27,823,313 25,021,966 23,600,428 Basic EPS € 0.14 (€0.07) (€0.02) Effect of dilutive securities 1,542,270 1,978,758 0 Number of shares for the computation of diluted EPS 29,365,583 25,021,966 23,600,428 Diluted EPS income (loss) € 0.13 (€ 0.07) (€0.02)

Note 23 - Fair Value of Finan60

Note 23 - Fair Value of Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Fair Value Measurement Inputs Level 1 [Table Text Block]	ASC 820 December 31, December 31, Assets: Cash and cash equivalents Level 1 21,989 13,578 Short term investments Level 1 - 1,000 Liabilities: Short-term borrowings Level 1 1,629 2,814 Long-Term Debt Level 1 599 802 Investor Warrants Level 3 3,921 4,205 Placement Agent Warrants Level 3 - 172
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	All amounts in Investor Placement Investor Placement Investor Total Financial instruments carried at fair value As of December 31, 2014 893 110 1,050 39 - 2,092 Warrants exercises (see note 19) (251 ) (79 ) - - - (330 ) FV adjustments (see note 19) 947 57 1,343 30 - 2,377 USD/EUR exchange impact 102 11 121 4 - 238 As of December 31, 2015 1,691 99 2,514 73 - 4,377 Warrants granted - - - - 3,168 3,168 Warrants forfeited (see note 19) - - - (72 ) - (72 ) Warrants exercises (see note 19) (5 ) (97 ) - - - (102 ) FV adjustments (see note 19) (1,100 ) - (1,478 ) - (1,232 ) (3,811 ) USD/EUR exchange impact 53 - 81 - 227 360 As of December 31, 2016 640 - 1,118 - 2,162 3,921

Note 26 - Segment Information (

Note 26 - Segment Information (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Table Text Block]	2016 2015 2014 Segment operating income (loss) 392 488 (1,736 ) Financial income (expense), net 3,949 (2,094 ) 1,771 Foreign Currency exchange (losses) gains, net 103 699 (431 ) Other income (expense), net - - - Income tax (expense) credit (602 ) (759 ) (116 ) Consolidated net profit (loss) 3,842 (1,667 ) (512 )
Schedule of Segment Reporting Information, by Segment [Table Text Block]	HIFU Division UDS Division EDAP TMS FDA Total 2016 Sales of goods 9,382 14,664 - - 24,045 Sales of RPPs & leases 3,547 1,359 - - 4,906 Sales of spare parts and services 862 5,766 - - 6,628 Total sales 13,791 21,789 - - 35,579 External other revenues 28 4 - - 32 Total revenues 13,819 21,792 35,611 Total COS (5,710 ) (13,490 ) - - (19,200 ) Gross margin 8,109 8,302 - - 16,411 R&D (2,452 ) (1,416 ) - - (3,868 ) Selling and marketing expenses (3,888 ) (4,968 ) - - (8,856 ) G&A (804 ) (1,177 ) (1,315 ) - (3,296 ) Total expenses (7,144 ) (7,560 ) (1,315 ) 1 (16,019 ) Operating income (loss) 964 742 (1,315 ) 1 392 Total Assets 11,680 24,202 10,709 - 46,591 Capital expenditures 1,013 608 - - 1,621 Long-lived assets 1,775 3,812 192 - 5,779 Goodwill 645 1,767 - - 2,412 HIFU Division UDS Division EDAP TMS FDA Total 2015 Sales of goods 4,878 17,027 - - 21,906 Sales of RPPs & leases 2,908 1,501 - - 4,408 Sales of spare parts and services 658 5,246 - - 5,904 Total sales 8,444 23,774 - - 32,218 External other revenues 32 3 - - 35 Total revenues 8,476 23,777 - - 32,253 Total COS (3,636 ) (14,832 ) - - (18,468 ) Gross margin 4,841 8,945 - - 13,785 R&D (1,387 ) (992 ) - (311 ) (2,690 ) Selling and marketing expenses (2,284 ) (5,122 ) - (7,406 ) G&A (646 ) (1,192 ) (1,363 ) (3,202 ) Total expenses (4,318 ) (7,306 ) (1,363 ) (311 ) (13,298 ) Operating income (loss) 523 1,639 (1,363 ) (311 ) 488 Total Assets 9,619 25,818 3,144 - 38,581 Capital expenditures 457 207 - - 664 Long-lived assets 1,437 3,320 192 - 4,949 Goodwill 645 1,767 - - 2,412 HIFU Division UDS Division EDAP TMS FDA Total 2014 Sales of goods 5,270 11,625 - - 16,895 Sales of RPPs & leases 2,170 1,787 - - 3,957 Sales of spare parts and services 760 4,640 - - 5,400 Total sales 8,200 18,052 - - 26,252 External other revenues 518 15 - - 533 Total revenues 8,718 18,067 - - 26,785 Total COS (3,683 ) (11,901 ) - - (15,584 ) Gross margin 5,035 6,166 - - 11,201 R&D (1,062 ) (646 ) - (1,224 ) (2,932 ) Selling and marketing expenses (2,151 ) (4,527 ) - - (6,678 ) G&A (660 ) (1,153 ) (1,514 ) - (3,328 ) Total expenses (3,874 ) (6,326 ) (1,514 ) (1,224 ) (12,937 ) Operating income (loss) 1,162 (160 ) (1,514 ) (1,224 ) (1,736 ) Total Assets 7,468 20,778 3,715 193 32,154 Capital expenditures 464 569 - - 1,033 Long-lived assets 1,410 3,300 192 - 4,902 Goodwill 645 1,767 - - 2,412

Note 27 - Valuation Accounts (T

Note 27 - Valuation Accounts (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Valuation Allowance for Impairment of Recognized Servicing Assets [Table Text Block]	Allowance for deferred tax assets Allowance for doubtful accounts Slow-moving inventory Balance as of December 31, 2014 23,125 1,274 741 Charges to costs and expenses 218 124 275 Deductions: write-off and others (4,131 ) (307 ) (288 ) Balance as of December 31, 2015 19,212 1,091 728 Charges to costs and expenses 238 103 121 Deductions: write-off and others (233 ) (46 ) Balance as of December 31, 2016 19,450 961 803

Note 28 - Supplemental Disclo63

Note 28 - Supplemental Disclosures of Cash Flow Information (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Cash Flow, Supplemental Disclosures [Table Text Block]	2016 2015 2014 Income taxes paid (refunds received) 596 159 141 Interest paid 41 43 39 Interest received 4 7 12 Non-cash transactions: 2016 2015 2014 Capital lease obligations incurred 285 105 236

Note 1 - Summary of Significa64

Note 1 - Summary of Significant Accounting Policies (Details Textual) - EUR (€) € / shares in Units, € in Thousands

Apr. 26, 2016

Apr. 14, 2016

May 28, 2013

Jan. 18, 2013

Mar. 28, 2012

Jun. 25, 2010

Oct. 29, 2007

Dec. 31, 2016

Dec. 31, 2015

Dec. 31, 2014

Feb. 18, 2016

Dec. 31, 2013

Dec. 19, 2012

Jun. 24, 2010

Dec. 31, 2007

May 22, 2007

Product Warranty Expense

€ 319

€ 354

€ 429

Research Tax Credit

511

448

518

Advertising Expense

€ 744

€ 461

€ 413

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross

575,000

0

0

Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options

€ 605

Employee Benefits and Share-based Compensation

€ 360

€ 66

€ 140

Maintenance Contracts, Useful Life

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

The 2007 Plan [Member]

Common Stock, Shares Subscribed but Unissued

600,000

The 2010 Plan [Member]

Common Stock, Shares Subscribed but Unissued

229,100

The 2012 Plan [Member]

Common Stock, Shares Subscribed but Unissued

500,000

The 2016 Plan [Member]

Common Stock, Shares Subscribed but Unissued

1,000,000

Employee Stock Option [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross

575,000

Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition

4 years 120 days

Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number

1,427,438

917,188

1,095,850

1,310,850

Employee Stock Option [Member] | The 2007 Plan [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized

600,000

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross

95,912

504,088

Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number

377,838

Employee Stock Option [Member] | The 2007 Plan [Member] | October 29, 2007 Award [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross

504,088

Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Outstanding Options, Weighted Average Exercise Price

€ 3.99

Equity Restrictions, Term of Holding Before Sale of Stock

4 years

Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period

10 years

Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options

€ 1,731

Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition

4 years

Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number

327,838

Employee Benefits and Share-based Compensation

€ 0

€ 0

€ 0

Employee Stock Option [Member] | The 2007 Plan [Member] | June 25, 2010 Award [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross

95,912

Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Outstanding Options, Weighted Average Exercise Price

€ 1.88

Equity Restrictions, Term of Holding Before Sale of Stock

4 years

Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period

10 years

Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options

€ 143

Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition

4 years

Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number

50,000

Employee Benefits and Share-based Compensation

€ 0

0

8

Employee Stock Option [Member] | The 2010 Plan [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized

229,100

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross

229,100

Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Outstanding Options, Weighted Average Exercise Price

€ 2.38

Equity Restrictions, Term of Holding Before Sale of Stock

4 years

Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period

10 years

Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options

€ 328

Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition

4 years

Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number

127,100

Employee Benefits and Share-based Compensation

€ 0

0

4

Employee Stock Option [Member] | The 2012 Plan [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized

500,000

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross

500,000

Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Outstanding Options, Weighted Average Exercise Price

€ 1.91

Equity Restrictions, Term of Holding Before Sale of Stock

4 years

Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period

10 years

Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options

€ 660

Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition

4 years

Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number

362,500

Employee Benefits and Share-based Compensation

€ 29

€ 66

€ 128

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, Shares Authorized under Stock Option Plans, Exercise Price Range, Outstanding Options, Weighted Average Exercise Price

€ 3.22

Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period

10 years

Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options

€ 331

Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition

4 years

Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number

560,000

Employee Benefits and Share-based Compensation

€ 331

American Depository Shares (ADS) [Member] | Private Placement [Member]

Stock Issued During Period, Shares, New Issues

3,283,284

3,000,000

2,812,500

Maximum [Member]

Standard Product Warranty Period

2 years

Maximum [Member] | Employee Stock Option [Member] | The 2007 Plan [Member] | October 29, 2007 Award [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period

4 years

Maximum [Member] | Employee Stock Option [Member] | The 2007 Plan [Member] | June 25, 2010 Award [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period

4 years

Maximum [Member] | Employee Stock Option [Member] | The 2010 Plan [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period

4 years

Maximum [Member] | Employee Stock Option [Member] | The 2012 Plan [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period

4 years

Maximum [Member] | Employee Stock Option [Member] | The 2016 Plan [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period

4 years

Minimum [Member]

Standard Product Warranty Period

1 year

Minimum [Member] | Employee Stock Option [Member] | The 2007 Plan [Member] | October 29, 2007 Award [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period

1 year

Minimum [Member] | Employee Stock Option [Member] | The 2007 Plan [Member] | June 25, 2010 Award [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period

1 year

Minimum [Member] | Employee Stock Option [Member] | The 2010 Plan [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period

1 year

Minimum [Member] | Employee Stock Option [Member] | The 2012 Plan [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period

1 year

Minimum [Member] | Employee Stock Option [Member] | The 2016 Plan [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period

1 year

Devices Leased Under RPPs and Devices Subject to Sale and Leaseback Transactions [Member] | Maximum [Member]

Property, Plant and Equipment, Useful Life

7 years

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

Note 1 - Summary of Significa65

Note 1 - Summary of Significant Accounting Policies - Fair Value Assumptions (Details) - € / shares		12 Months Ended
		Dec. 31, 2016	Dec. 31, 2015		Dec. 31, 2014
Weighted-average expected life (years) (Year)		6 years 91 days		[1]		[1]
Share price volatility	[1],[2]	6060.00%
Expected dividend yield (in EUR per share)		€ 0		[1]		[1]
Risk free interest rate at 5 years		1.00%		[1]		[1]
Strike price of warrants (in dollars per share)		€ 3.22		[1]		[1]
Weighted-average fair value of options granted during the year (€) (in EUR per share)		€ 1.67		[1]		[1]
[1]	The Company did not make any grants during the years ended December 31, 2015 and 2014.
[2]	Historical volatility calculated over 10 years.

Note 2 - Cash, Cash Equivalen66

Note 2 - Cash, Cash Equivalents and Short Term Investments (Details Textual) - EUR (€) € in Thousands	Dec. 31, 2016	Dec. 31, 2015
Short-term Investments		€ 1,000
Short-term Debt	1,629	2,814
Loans Payable [Member]
Short-term Debt	€ 1,000	€ 1,000

Note 2 - Schedule of Cash, Cash

Note 2 - Schedule of Cash, Cash Equivalents, and Short Term Investments (Details) - EUR (€) € in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Total cash and cash equivalents	€ 21,989	€ 13,578	€ 11,142	€ 6,681
Short-term Investments		1,000
Total cash and cash equivalents, and short term investments	€ 21,989	€ 14,578

Note 3 - Trade Accounts and N68

Note 3 - Trade Accounts and Notes Receivable, Net (Details Textual) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Provision for Doubtful Accounts	€ 18	€ 17	€ 450

Note 3 - Trade Accounts and N69

Note 3 - Trade Accounts and Notes Receivable, Net - Schedule of Accounts, Notes, Loans and Financing Receivable (Details) - EUR (€) € in Thousands	Dec. 31, 2016	Dec. 31, 2015
Trade accounts receivable	€ 10,286	€ 11,869
Notes receivable	116	560
Less: allowance for doubtful accounts	(960)	(1,091)
Total	9,442	11,338
Less current portion	(9,143)	(10,744)
Net Trade accounts and notes receivable, non-current	€ 299	€ 593

Note 3 - Trade Accounts and N70

Note 3 - Trade Accounts and Notes Receivable, Net - Schedule of Long Term Payments Receivable (Details) - EUR (€) € in Thousands	Dec. 31, 2016	Dec. 31, 2015
Total minimum payments	€ 299	€ 593
Sales Type Leases [Member]
2,018	65
2,019	48
2,020	24
2,021	10
2,022
Total minimum payments	147
License Revenue [Member]
2,018	152
2,019
2,020
2,021
2,022
Total minimum payments	€ 152

Note 4 - Other Receivables - Sc

Note 4 - Other Receivables - Schedule of Other Receivables (Details) - EUR (€) € in Thousands	Dec. 31, 2016	Dec. 31, 2015
Research and development tax credit receivable from the French State	€ 476	€ 419
Research and development subsidies receivable from the French State		112
Value-added taxes receivable	209	329
Other receivables from Government and public authorities	138	121
Others	60	37
Total	€ 884	€ 1,018

Note 5 - Inventories (Details T

Note 5 - Inventories (Details Textual) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Inventory Write-down	€ 55	€ 8	€ 34

Note 5 - Inventories - Schedule

Note 5 - Inventories - Schedule of Inventories (Details) - EUR (€) € in Thousands	Dec. 31, 2016	Dec. 31, 2015
Components, spare parts	€ 4,683	€ 4,085
Work-in-progress	809	676
Finished goods	3,342	2,118
Total gross inventories	8,834	6,879
Less: provision for slow-moving inventory	(804)	(728)
Total	€ 8,030	€ 6,151

Note 6 - Other Assets - Schedul

Note 6 - Other Assets - Schedule of Other Assets (Details) - EUR (€) € in Thousands	Dec. 31, 2016	Dec. 31, 2015
Prepaid expenses, current portion	€ 457	€ 500
Total	€ 457	€ 500

Note 7 - Property and Equipme75

Note 7 - Property and Equipment, Net (Details Textual) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Depreciation, Depletion and Amortization, Nonproduction	€ 843	€ 683	€ 726
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	7,732	8,055
Assets Held under Capital Leases [Member]
Depreciation, Depletion and Amortization, Nonproduction	164	207	€ 310
Capital Leased Assets, Gross	2,220	2,466
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	2,129	2,338
Vehicles, Office and IT Equipment Held Under Capital Leases [Member]
Capital Leased Assets, Gross	743	627
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	€ 462	€ 353

Note 7 - Property and Equipme76

Note 7 - Property and Equipment, Net - Schedule of Property, Plant and Equipment (Details) - EUR (€) € in Thousands	Dec. 31, 2016	Dec. 31, 2015
Equipment	€ 10,502	€ 10,177
Less: accumulated depreciation and amortization	(7,732)	(8,055)
Total	2,770	2,123
Equipment [Member]
Equipment	7,002	7,203
Furniture and Fixtures [Member]
Equipment	€ 3,500	€ 2,974

Note 8 - Goodwill and Intangi77

Note 8 - Goodwill and Intangible Assets (Details Textual) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Goodwill	€ 2,412	€ 2,412	€ 2,412
Amortization of Intangible Assets	42	6	26
Urology Devices and Services (UDS) [Member]
Goodwill	€ 1,767	1,767	1,767
Fair Value Inputs, Discount Rate	15.00%
High Intensity Focused Ultrasound (HIFU) [Member]
Goodwill	€ 645	€ 645	€ 645
Fair Value Inputs, Discount Rate	10.00%

Note 8 - Goodwill and Intangi78

Note 8 - Goodwill and Intangible Assets - Schedule of Finite-Lived Intangible Assets (Details) - EUR (€) € in Thousands	Dec. 31, 2016	Dec. 31, 2015
Licenses	€ 613	€ 462
Trade name and trademark	621	596
Patents	412	412
Organization costs	363	363
Total gross value	2,009	1,833
Less: accumulated amortization	(1,860)	(1,794)
Total	€ 149	€ 39

Note 8 - Goodwill and Intangi79

Note 8 - Goodwill and Intangible Assets - Schedule of Finite-Lived Intangible Assets, Future Amortization Expense (Details) € in Thousands	Dec. 31, 2016EUR (€)
2,017	€ 71
2,018	38
2,019	24
2,020	3
2,021
Total	€ 136

Note 9 - Trade Accounts and N80

Note 9 - Trade Accounts and Notes Payable - Schedule of Trade Accounts and Notes Payable (Details) - EUR (€) € in Thousands	Dec. 31, 2016	Dec. 31, 2015
Trade accounts payable	€ 5,562	€ 5,641
Notes payable	398	457
Total	€ 5,960	€ 6,098

Note 10 - Deferred Revenues - S

Note 10 - Deferred Revenues - Schedule of Deferred Revenue (Details) - EUR (€) € in Thousands	Dec. 31, 2016	Dec. 31, 2015
Deferred revenues on maintenance contracts	€ 1,487	€ 1,294
Deferred revenue on RPP	350	126
Deferred revenue on sale of devices	173	287
Deferred research and development grants	201	394
Total	2,211	2,101
Less long term portion	(333)	(504)
Deferred revenues, current portion	€ 1,878	€ 1,597

Note 11 - Other Accrued Liabi82

Note 11 - Other Accrued Liabilities - Schedule of Other Accrued Liabilities (Details) - EUR (€) € in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Retirement indemnities	€ 2,004	€ 1,600
Provision for warranty costs	548	576	€ 712
Accruals for payroll and associated taxes	1,311	973
Conditional government subsidies	267	357
Value added tax payable	182	169
Advances received from customers	115	771
Provision for Asset Retirement Obligation (Japan)	80
Others	307	297
Total	4,815	4,742
Less non-current portion	(2,499)	(1,973)
Other accrued liabilities	€ 2,316	€ 2,768

Note 11 - Other Accrued Liabi83

Note 11 - Other Accrued Liabilities - Schedule of Changes in Warranty Costs Provision (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Beginning of year	€ 576	€ 712
Amount used during the year	(347)	(490)
New warranty expenses	319	354
End of year	548	576
Less current portion	(346)	(434)
Long term portion	€ 201	€ 141

Note 12 - Lease Obligations (De

Note 12 - Lease Obligations (Details Textual) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Interest Expense, Lessee, Assets under Capital Lease	€ 18	€ 24	€ 27
Operating Leases, Rent Expense, Net	841	€ 772	€ 742
Medical Devices [Member]
Capital Lease Obligations	130
Vehicles [Member]
Capital Lease Obligations	€ 405

Note 12 - Lease Obligations - S

Note 12 - Lease Obligations - Schedule of Future Minimum Lease Payments for Capital Leases (Details) - EUR (€) € in Thousands	Dec. 31, 2016	Dec. 31, 2015
2,017	€ 231
2,018	148
2,019	90
2,020	47
2,021	19
Total minimum lease payments	549
Less: amount representing interest	(14)
Present value of minimum lease payments	535
Less: current portion	(222)	€ (238)
Capital lease obligations, non-current	€ 313	€ 294

Note 12 - Lease Obligations -86

Note 12 - Lease Obligations - Schedule of Future Minimum Rental Payments for Operating Leases (Details) € in Thousands	Dec. 31, 2016EUR (€)
FRANCE
2,017	€ 321
2,018	321
2,019	321
2,020	321
2,021	321
2,022	321
2,023	321
2,024	321
2,025	152
Total	2,720
JAPAN
2,017	303
2,018	116
2,019	21
2,020	21
2,021	16
2,022
2,023
2,024
2,025
Total	477
UNITED STATES
2,017	47
2,018	48
2,019	48
2,020	50
2,021
2,022
2,023
2,024
2,025
Total	€ 193

Note 13 - Short-Term Borrowin87

Note 13 - Short-Term Borrowings (Details Textual) - EUR (€) € in Thousands	Dec. 31, 2016	Dec. 31, 2015
Short-term Debt	€ 1,629	€ 2,814
Factored Accounts Receivables [Member]
Short-term Debt	1,629	1,814
Loans Payable [Member]
Short-term Debt	€ 1,000	€ 1,000

Note 13 - Short-Term Borrowin88

Note 13 - Short-Term Borrowings - Schedule of Short Term Borrowings (Details) - EUR (€) € in Thousands	Dec. 31, 2016	Dec. 31, 2015
Short-term Debt	€ 1,629	€ 2,814
Loans Payable [Member]
Short-term Debt	€ 1,000	€ 1,000
Debt Instrument, Interest Rate, Stated Percentage	0.70%

Note 14 - Long Term Debt and 89

Note 14 - Long Term Debt and Financial Instruments Carried at Fair Value (Details Textual) $ / shares in Units, € in Thousands, $ in Thousands	Apr. 14, 2016USD ($)$ / sharesshares	Apr. 14, 2016EUR (€)shares	May 28, 2013USD ($)$ / sharesshares	May 28, 2013EUR (€)shares	Mar. 28, 2012USD ($)$ / sharesshares	Mar. 28, 2012EUR (€)shares	Dec. 31, 2016EUR (€)	Dec. 31, 2015EUR (€)
March 2012 Investor Warrants [member] | Maximum [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights					1,406,250
March 2012 Placement Agent Warrants [Member] | Maximum [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights					168,750
March 2012 Warrants [Member] | Maximum [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights					1,575,000
American Depository Shares (ADS) [Member]
Proceeds from Issuance of Private Placement					$ 5,625	€ 4,214
American Depository Shares (ADS) [Member] | Additional Paid-in Capital [Member]
Proceeds from Issuance of Private Placement					3,196	2,393
American Depository Shares (ADS) [Member] | Investor and Placement Agent Warrants Payable [Member]
Proceeds from Issuance of Private Placement					$ 2,429	€ 1,821
American Depository Shares (ADS) [Member] | Private Placement [Member]
Stock Issued During Period, Shares, New Issues	3,283,284	3,283,284	3,000,000	3,000,000	2,812,500	2,812,500
Shares Issued, Price Per Share | $ / shares	$ 3.50		$ 4		$ 2
Proceeds from Issuance of Private Placement	$ 11,500	€ 10,200	$ 12,000	€ 9,270
American Depository Shares (ADS) [Member] | Private Placement [Member] | Additional Paid-in Capital [Member]
Proceeds from Issuance of Private Placement	7,913	7,006	8,183	6,320
American Depository Shares (ADS) [Member] | Private Placement [Member] | Investor and Placement Agent Warrants Payable [Member]
Proceeds from Issuance of Private Placement	$ 3,578	€ 3,168	$ 3,817	€ 2,950
American Depository Shares (ADS) [Member] | Private Placement [Member] | March 2012 Investor Warrants [member]
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares					$ 2.75
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					1,406,250
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					168,750
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares					$ 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			1,500,000
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares			$ 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, Exercise Price of Warrants or Rights | $ / shares			$ 5
American Depository Shares (ADS) [Member] | Private Placement [Member] | April 2016 Investor Warrants [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 4.50
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	3,283,284
Loans Payable [Member] | GERMANY
Debt Instrument, Face Amount | €							€ 450	€ 450
Debt Instrument, Interest Rate, Stated Percentage							2.49%	2.49%
Loans Payable [Member] | GERMANY | High Intensity Focused Ultrasound (HIFU) Equipment [Member]
Debt Instrument, Collateral Amount | €							€ 450
Loans Payable [Member] | GERMANY | Accounts Receivables Pledged [Member]
Debt Instrument, Collateral Amount | €							391
Loans Payable [Member] | ITALY
Debt Instrument, Face Amount | €							€ 242	€ 242
Debt Instrument, Interest Rate, Stated Percentage							4.50%	4.50%

Note 14 - Long Term Debt and 90

Note 14 - Long Term Debt and Financial Instruments Carried at Fair Value - Schedule of Long Term Debt (Details) - EUR (€) € in Thousands	Dec. 31, 2016	Dec. 31, 2015
Long term debt	€ 600	€ 802
Less current portion	(215)	(209)
Total long-term portion	384	592
JAPAN
Long term debt	119	183
GERMANY
Long term debt	353	443
ITALY
Long term debt	128	175
Malaysia [Member]
Long term debt		€ 1

Note 14 - Long Term Debt and 91

Note 14 - Long Term Debt and Financial Instruments Carried at Fair Value - Long Term Debt, Japan (Details) - JAPAN - EDAP Technomed Co Ltd. [Member]	Dec. 31, 2016JPY (¥)
Loan Four [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%

Note 14 - Long Term Debt and 92

Note 14 - Long Term Debt and Financial Instruments Carried at Fair Value - Schedule of Financial Instruments Carried at Fair Value (Details) - EUR (€) € in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 0216
Less current portion	€ (640)	€ (172)
Total long-term portion	€ 3,281	4,205
Investor Warrants [Member]
Warrants		4,205	€ 3,921
Placement Agent Warrants [Member]
Warrants		172
Warrant [Member]
Warrants		4,377	3,921
Less current portion		(172)	(640)
Total long-term portion		€ 4,205	€ 3,281

Note 14 - Long Term Debt and 93

Note 14 - Long Term Debt and Financial Instruments Carried at Fair Value - Valuation Model of Warrants (Details) € / shares in Units, $ / shares in Units, € in Thousands, $ in Thousands		Apr. 14, 2016USD ($)$ / shares	May 28, 2013USD ($)$ / shares	Mar. 28, 2012USD ($)$ / shares	Dec. 31, 2016USD ($)$ / shares	Dec. 31, 2015USD ($)$ / shares		Dec. 31, 2014€ / shares		Dec. 31, 2016EUR (€)€ / shares	Apr. 14, 2016EUR (€)	Dec. 31, 2015EUR (€)€ / shares		May 28, 2013EUR (€)	Mar. 28, 2012EUR (€)
Strike price of warrants (in dollars per share) | € / shares									[1]	€ 3.22			[1]
Risk free interest rate at 5 years					1.00%		[1]		[1]
Share price volatility	[1],[2]				6060.00%
March 2012 Investor Warrants [member]
Share price at closing date (in dollars per share)				$ 1.95	$ 3.28	$ 4.13
Strike price of warrants (in dollars per share)				$ 2.75	$ 2.75	$ 2.75
Risk free interest rate at 5 years				1.05%	0.00%	0.00%
Share price volatility				120.00%	60.20%	70.00%
Dividend rates				0.00%	0.00%	0.00%
Unit fair value (in dollars per share)				$ 1.55	$ 0.69	$ 1.86
Total fair value (in thousands)				$ 2,173	$ 675	$ 1,840				€ 640		€ 1,691			€ 1,629
March 2012 Placement Agent Warrants [Member]
Share price at closing date (in dollars per share)				$ 1.95		$ 4.13
Strike price of warrants (in dollars per share)				$ 2.50		$ 2.50
Risk free interest rate at 5 years				0.92%		0.00%
Share price volatility				120.00%		70.00%
Dividend rates				0.00%		0.00%
Unit fair value (in dollars per share)				$ 1.52		$ 1.87
Total fair value (in thousands)				$ 256		$ 107						99			€ 192
May 2013 Investor Warrants [Member]
Share price at closing date (in dollars per share)			$ 3.96		$ 3.28	$ 4.13
Strike price of warrants (in dollars per share)			$ 4.25		$ 4.25	$ 4.25
Risk free interest rate at 5 years			1.07%		0.00%	0.00%
Share price volatility			71.00%		60.20%	70.00%
Dividend rates			0.00%		0.00%	0.00%
Unit fair value (in dollars per share)			$ 2.35		$ 0.79	$ 1.82
Total fair value (in thousands)			$ 3,525		$ 1,179	$ 2,737				1,119		2,514		€ 2,725
May 2013 Placement Agent Warrants [Member]
Share price at closing date (in dollars per share)			$ 3.96			$ 4.13
Strike price of warrants (in dollars per share)			$ 5			$ 5
Risk free interest rate at 5 years			0.36%			0.00%
Share price volatility			72.00%			70.00%
Dividend rates			0.00%			0.00%
Unit fair value (in dollars per share)			$ 1.62			$ 0.44
Total fair value (in thousands)			$ 292			$ 80						€ 73		€ 225
April 2016 Investor Warrants [Member]
Share price at closing date (in dollars per share)		$ 3.64			$ 3.28
Strike price of warrants (in dollars per share)		$ 4.50			$ 4.50
Risk free interest rate at 5 years		0.00%			0.00%
Share price volatility		60.20%			60.20%
Dividend rates		0.00%			0.00%
Unit fair value (in dollars per share)		$ 1.09			$ 0.69
Total fair value (in thousands)		$ 3,579			$ 2,279					€ 2,162	€ 3,168
[1]	The Company did not make any grants during the years ended December 31, 2015 and 2014.
[2]	Historical volatility calculated over 10 years.

Note 14 - Long Term Debt and 94

Note 14 - Long Term Debt and Financial Instruments Carried at Fair Value - Valuation Model of Warrants (Details) (Parentheticals)	May 28, 2013	Mar. 28, 2012	Dec. 31, 2016	Dec. 31, 2015
April 2016 Investor Warrants [Member]
Risk free interest rate, period (Year)			2 years 182 days
March 2012 Investor Warrants [member]
Risk free interest rate, period (Year)			5 years
March 2012 Placement Agent Warrants [Member]
Risk free interest rate, period (Year)		4 years 182 days	4 years 182 days	4 years 182 days
May 2013 Investor Warrants [Member]
Risk free interest rate, period (Year)	5 years 182 days		5 years 182 days	5 years 182 days
May 2013 Placement Agent Warrants [Member]
Risk free interest rate, period (Year)	3 years		3 years	3 years

Note 14 - Long Term Debt and 95

Note 14 - Long Term Debt and Financial Instruments Carried at Fair Value - Schedule Of Long-term Debt and Financial Instruments Maturities (Details) € in Thousands	Dec. 31, 2016EUR (€)
2,017	€ 855
2,018	3,467
2,019	117
2,020	83
2,021
Total	€ 4,520

Note 15 - Other Long-term Lia96

Note 15 - Other Long-term Liabilities (Details Textual) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Defined Benefit Retirement Indemnity Plans, France [Member]
Defined Benefit Plan, Accumulated Benefit Obligation	€ 597	€ 474
Defined Benefit Plan, Amount to be Amortized from Accumulated Other Comprehensive Income (Loss) Next Fiscal Year	4
Defined Benefit Retirement Indemnity Plans, Japan [Member]
Defined Benefit Plan, Accumulated Benefit Obligation	944	€ 749
Defined Benefit Plan, Amount to be Amortized from Accumulated Other Comprehensive Income (Loss) Next Fiscal Year	€ 27

Note 15 - Other Long-term Lia97

Note 15 - Other Long-term Liabilities - Other Long-term Liabilities (Details) - EUR (€) € in Thousands	Dec. 31, 2016	Dec. 31, 2015
Provision for retirement indemnities (Japan & France), less current portion	€ 1,980	€ 1,596
Provision for employee termination indemnities (Italy) less current portion	320	310
Long term portion	201	141
Provision for Asset Retirement Obligation (Japan) less current portion	80
Conditional government subsidies, less current portion	237	237
Total	€ 2,818	€ 2,285

Note 15 - Other Long-term Lia98

Note 15 - Other Long-term Liabilities - Assumptions (Details)	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Defined Benefit Retirement Indemnity Plans, France [Member]
Discount rate	1.60%	2.20%	1.90%
Salary increase	2.50%	2.50%	2.50%
Retirement age	65	65	65
Average retirement remaining service period	24	24	24
Defined Benefit Retirement Indemnity Plans, Japan [Member]
Discount rate	0.60%	1.00%	1.00%
Salary increase	2.50%	2.00%	2.00%
Retirement age	60	60	60
Average retirement remaining service period	14	16	16

Note 15 - Other Long-term Lia99

Note 15 - Other Long-term Liabilities - Provision Presentation According to ASC 715 (Details) - EUR (€) € in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Defined Benefit Retirement Indemnity Plans, France [Member]
Non-current liabilities	€ 840	€ 694
Current liabilities	2
Accumulated other comprehensive income (loss)	(169)	(82)
Total	673	612	€ 550
Non-current liabilities	840	694
Current liabilities	2
Defined Benefit Retirement Indemnity Plans, Japan [Member]
Non-current liabilities	1,138	902
Current liabilities	24	4
Accumulated other comprehensive income (loss)	(465)	(314)
Total	697	592	€ 443
Non-current liabilities	1,138	902
Current liabilities	€ 24	€ 4

Note 15 - Other Long-term Li100

Note 15 - Other Long-term Liabilities - Reconciliation of Pension Cost Components (Details) - EUR (€) € in Thousands		12 Months Ended
		Dec. 31, 2016		Dec. 31, 2015		Dec. 31, 2014
Defined Benefit Retirement Indemnity Plans, France [Member]
Benefit obligations at beginning of year		€ 694	[1]	€ 665	[1]	€ 491
Service cost		45		46		35
Interest cost		15		13		16
Actuarial (gain) / loss		88		(30)		123
Amortization of net prior service cost
Benefits paid
Benefit obligations at end of year (1)	[1]	842		694		665
Unrecognized actuarial (gain) loss (2)	[2]	147		58		89
Unrecognized prior service cost (2)	[2]	23		24		25
Accrued pension cost		673		612		550
Benefits paid
Defined Benefit Retirement Indemnity Plans, Japan [Member]
Benefit obligations at beginning of year		906	[3]	742	[3]	640
Service cost		81		72		64
Interest cost		10		8		9
Actuarial (gain) / loss		147				35
Benefits paid		38				4
Benefit obligations at end of year (1)	[3]	1,162		906		742
Unrecognized actuarial (gain) loss (2)	[4]	464		314		299
Unrecognized prior service cost (2)	[4]
Accrued pension cost		697		592		443
Amortization of net loss		16
Benefits paid		(38)				(4)
Exchange rate impact		€ 40		€ 84		€ (2)
[1]	The accumulated benefit obligation was €597 thousand and €474 thousand at December 31, 2016 and 2015 respectively.
[2]	The amount in accumulated other comprehensive income (loss) to be recognised as components of net periodic benefit costs in 2017 is €170 thousand.
[3]	The accumulated benefit obligation was €944 thousand and €749 thousand at December 31, 2016 and 2015, respectively.
[4]	The amount in accumulated other comprehensive income (loss) to be recognised as components of net periodic benefit costs in 2016 is €464 thousand.

Note 15 - Other Long-term Li101

Note 15 - Other Long-term Liabilities - Expected Benefit Payments (Details) € in Thousands	Dec. 31, 2016EUR (€)
Defined Benefit Retirement Indemnity Plans, France [Member]
2,017	€ 2
2,018	28
2,019	10
2,020
2,021	86
2022-2026	197
Defined Benefit Retirement Indemnity Plans, Japan [Member]
2,017	24
2,018	44
2,019	56
2,020	7
2,021	56
2022-2026	€ 756

Note 16 - Shareholders' Equi102

Note 16 - Shareholders' Equity (Details Textual) € / shares in Units, € in Thousands	Apr. 26, 2016shares	Apr. 14, 2016EUR (€)shares	May 28, 2013$ / sharesshares	Jan. 18, 2013shares	Mar. 28, 2012$ / sharesshares	Jun. 25, 2010shares	Oct. 29, 2007shares	Jul. 31, 2001EUR (€)shares	Dec. 31, 1998EUR (€)shares	Dec. 31, 2016EUR (€)€ / sharesshares	Dec. 31, 2015EUR (€)€ / sharesshares	Dec. 31, 2014EUR (€)shares	Apr. 14, 2016$ / shares	Feb. 18, 2016shares	Dec. 31, 2013EUR (€)shares	Dec. 19, 2012shares	Jun. 24, 2010EUR (€)shares	May 22, 2007shares
Common Stock, Shares, Issued										29,098,144	25,753,989
Proceeds from Issuance of Common Stock | €										€ 6,200	€ 1,219	€ 6,219
Common Stock, Par or Stated Value Per Share | € / shares										€ 0.13	€ 0.13
Common Stock, Shares, Outstanding										28,727,616	25,383,461
Retained Earnings Statutory Accumulated Deficit | €										€ 13,740
Treasury Stock, Shares										370,528	370,528
Treasury Stock, Shares, Acquired								180,290	190,238
Treasury Stock, Value, Acquired, Par Value Method | €								€ 493	€ 649
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross										575,000	0	0
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options | €										€ 605
The 2007 Plan [Member]
Common Stock, Shares Subscribed but Unissued																		600,000
The 2010 Plan [Member]
Common Stock, Shares Subscribed but Unissued																	229,100
The 2012 Plan [Member]
Common Stock, Shares Subscribed but Unissued																500,000
The 2016 Plan [Member]
Common Stock, Shares Subscribed but Unissued														1,000,000
Treasury Stock, Held for Purchase for Option Holder Exercises [Member]
Treasury Stock, Shares										127,100
Treasury Stock, Reissuance Price Per Share | € / shares										€ 2.38
American Depository Shares (ADS) [Member] | Private Placement [Member]
Stock Issued During Period, Shares, New Issues		3,283,284	3,000,000		2,812,500
Proceeds from Issuance of Common Stock | €		€ 6,063
Payments of Stock Issuance Costs | €		€ 943
Shares Issued, Price Per Share | $ / shares			$ 4		$ 2								$ 3.50
Employee Stock Option [Member]
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										1,427,438	917,188	1,095,850			1,310,850
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition										4 years 120 days
Employee Stock Option [Member] | The 2007 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized																		600,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross						95,912	504,088
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number										377,838
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										127,100
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options | €																	€ 328
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition						4 years
Employee Stock Option [Member] | The 2012 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized																500,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross				500,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number										362,500
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options | €															€ 660
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition				4 years
Employee Stock Option [Member] | The 2016 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized														1,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	575,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number										560,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options | €										€ 331
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	4 years
The 2007 Plan [Member]
Common Stock, Shares Subscribed but Unissued																		600,000
Options to Purchase Treasury Shares or To Subscribe New Shares [Member]
Shares Issued, Price Per Share | € / shares										€ 3.28

Note 16 - Shareholders' Equi103

Note 16 - Shareholders' Equity - Disclosure of Share-based Compensation Arrangements by Share-based Payment Award (Details) - € / shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Non-vested options granted (in shares)	575,000	0	0
Employee Stock Option [Member]
Outstanding - number (in shares)	917,188	1,095,850	1,310,850
Outstanding - Weighted average exercise price (in EUR per share)	€ 2.79	€ 2.76	€ 2.70
Non-vested options granted (in shares)	575,000
Granted - Weighted average exercise price (in EUR per share)	€ 3.22
Exercised - number (in shares)		(72,412)	(750)
Exercised - Weighted average exercise price (in EUR per share)		€ 2.13	€ 3.99
Forfeited - number (in shares)	(64,750)	(106,250)	(90,250)
Forfeited - Weighted average exercise price (in EUR per share)	€ 3.30	€ 2.88	€ 2.07
Expired - number (in shares)			(124,000)
Expired - Weighted average exercise price (in EUR per share)			€ 2.60
Outstanding - number (in shares)	1,427,438	917,188	1,095,850
Outstanding - Weighted average exercise price (in EUR per share)	€ 2.94	€ 2.79	€ 2.76
Exercisable - number (in shares)	774,938	724,688	784,600
Exercisable on December 31, (in EUR per share)	€ 2.87	€ 3.03	€ 3.09
Shares purchase options available for grant - number (in shares)	243,428	232,428	232,428

Note 16 - Shareholders' Equi104

Note 16 - Shareholders' Equity - Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range (Details) - Options to Purchase Treasury Shares or To Subscribe New Shares [Member]	12 Months Ended
	Dec. 31, 2016EUR (€)€ / sharesshares
Outstanding options - Number (in shares) | shares	1,427,438
Outstanding options - Weighted average remaining contractual life (Year)	4 years 219 days
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Outstanding Options, Weighted Average Exercise Price	€ 2.94
Outstanding options - Aggregate intrinsic value | €	€ 590,220
Exercisable options - Number (in shares) | shares	774,938
Exercisable options - Weighted average exercise price (in EUR per share)	€ 2.87
Exercisable options - Aggregate intrinsic value | €	€ 479,060
Range 1 [Member]
Exercise price (in EUR per share)	€ 3.99
Outstanding options - Number (in shares) | shares	327,838
Outstanding options - Weighted average remaining contractual life (Year)	292 days
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Outstanding Options, Weighted Average Exercise Price	€ 3.99
Outstanding options - Aggregate intrinsic value | €
Exercisable options - Number (in shares) | shares	327,838
Exercisable options - Weighted average exercise price (in EUR per share)	€ 3.99
Exercisable options - Aggregate intrinsic value | €
Range 2 [Member]
Exercise price (in EUR per share)	€ 2.38
Outstanding options - Number (in shares) | shares	127,100
Outstanding options - Weighted average remaining contractual life (Year)	3 years 182 days
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Outstanding Options, Weighted Average Exercise Price	€ 2.38
Outstanding options - Aggregate intrinsic value | €	€ 93,004
Exercisable options - Number (in shares) | shares	127,100
Exercisable options - Weighted average exercise price (in EUR per share)	€ 2.38
Exercisable options - Aggregate intrinsic value | €	€ 93,004
Range 3 [Member]
Exercise price (in EUR per share)	€ 3.22
Outstanding options - Number (in shares) | shares	560,000
Outstanding options - Weighted average remaining contractual life (Year)	9 years 109 days
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Outstanding Options, Weighted Average Exercise Price	€ 3.22
Outstanding options - Aggregate intrinsic value | €
Exercisable options - Number (in shares) | shares
Exercisable options - Weighted average exercise price (in EUR per share)
Exercisable options - Aggregate intrinsic value | €
Range 4 [member]
Exercise price (in EUR per share)	€ 1.91
Outstanding options - Number (in shares) | shares	362,500
Outstanding options - Weighted average remaining contractual life (Year)	6 years
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Outstanding Options, Weighted Average Exercise Price	€ 1.91
Outstanding options - Aggregate intrinsic value | €	€ 435,629
Exercisable options - Number (in shares) | shares	270,000
Exercisable options - Weighted average exercise price (in EUR per share)	€ 1.91
Exercisable options - Aggregate intrinsic value | €	€ 324,469
Range 5 [Member]
Exercise price (in EUR per share)	€ 1.88
Outstanding options - Number (in shares) | shares	50,000
Outstanding options - Weighted average remaining contractual life (Year)	3 years 182 days
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Outstanding Options, Weighted Average Exercise Price	€ 1.88
Outstanding options - Aggregate intrinsic value | €	€ 61,587
Exercisable options - Number (in shares) | shares	50,000
Exercisable options - Weighted average exercise price (in EUR per share)	€ 1.88
Exercisable options - Aggregate intrinsic value | €	€ 61,587

Note 16 - Shareholders' Equi105

Note 16 - Shareholders' Equity - Non-vested Options Activity (Details) - € / shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Non-vested options outstanding (in shares)	192,500
Non-vested options outstanding, weighted average grant-date fair value (in EUR per share)	€ 1.32
Non-vested options granted (in shares)	575,000	0	0
Non-vested options granted, weighted average grant-date fair value (in EUR per share)	€ 1.67
Non-vested options vested (in shares)	(96,250)
Non-vested options vested, weighted average grant-date fair value (in EUR per share)	€ 1.32
Non-vested options forfeited (in shares)	(18,750)
Non-vested options forfeited, weighted average grant-date fair value (in EUR per share)	€ 1.60
Non-vested options outstanding (in shares)	652,500	192,500
Non-vested options outstanding, weighted average grant-date fair value (in EUR per share)	€ 1.62	€ 1.32

Note 17 - Other Revenues - Othe

Note 17 - Other Revenues - Other Revenues (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Licenses and others	€ 32	€ 35	€ 533
Total	€ 32	€ 35	€ 533

Note 18 - Research and Devel107

Note 18 - Research and Development Expenses - Research and Development Expenses (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Gross research and development expenses	€ (4,577)	€ (3,308)	€ (3,728)
Research Tax Credit	511	448	518
Grants	198	170	278
Net Research and development expenses	€ (3,868)	€ (2,690)	€ (2,932)

Note 19 - Financial Income, 108

Note 19 - Financial Income, Net - Schedule of Financial Income (Expense) (Details) - EUR (€) € in Thousands		12 Months Ended
		Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Interest income		€ 21	€ 18	€ 31
Interest expense		(57)	(64)	(65)
Warrants exercised / forfeited		174	330	83
Changes in fair value of the warrants (1)	[1]	3,811	(2,377)	1,722
Total		€ 3,949	€ (2,094)	€ 1,771
[1]	For more details on the fair value of Financial Instruments, please refer to Notes 14-2 and 23.

Note 20 - Income Taxes (Details

Note 20 - Income Taxes (Details Textual) - EUR (€) € in Thousands	1 Months Ended	12 Months Ended
	Jul. 31, 2010	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Deferred Tax Assets, Operating Loss Carryforwards, Foreign		€ 18,392
Deferred Tax Assets, Operating Loss Carryforwards, Not Subject to Expiration		10,515
Income Tax Examination, Penalties Expense	€ 772
Income Tax Examination, Interest Expense	374,156
Uncertainty in Income Taxes, Reserve Reversed	€ 50
Income Tax Examination, Penalties and Interest Expense		0	€ 0	€ 0
Foreign Tax Authority [Member] | EDAP Technomed Inc. [Member]
Operating Loss Carryforwards		19,419
Foreign Tax Authority [Member] | Edap Technomed Co Ltd Japan [Member]
Operating Loss Carryforwards		2,642
Foreign Tax Authority [Member] | EDAP Technomed Italia S.R.L. [Member]
Operating Loss Carryforwards		910
Foreign Tax Authority [Member] | EDAP TMS S.A. [Member]
Operating Loss Carryforwards		€ 30,693

Note 20 - Income Taxes - Income

Note 20 - Income Taxes - Income (Loss) Before Income Taxes (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income (Loss) from Continuing Operations before Income Taxes	€ 4,444	€ (907)	€ (396)
FRANCE
Income (Loss) from Continuing Operations before Income Taxes, Domestic	4,936	(543)	2,029
UNITED STATES
Income (Loss) from Continuing Operations before Income Taxes, Foreign	(850)	(380)	(1,811)
UNKNOWN COUNTRY
Income (Loss) from Continuing Operations before Income Taxes, Foreign	€ 358	€ 16	€ (614)

Note 20 - Income Taxes - Inc111

Note 20 - Income Taxes - Income Tax Benefit (Expense) (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Current income tax benefit (expense)	€ (572)	€ (767)	€ (133)
Deferred income tax (expense) benefit	(65)	(23)	18
Income tax (expense) credit	(602)	(759)	(116)
FRANCE
Current income tax benefit (expense)	(323)	(712)	(124)
Deferred income tax (expense) benefit	(2)	(4)	(4)
UNKNOWN COUNTRY
Current income tax benefit (expense)	(249)	(55)	(10)
Deferred income tax (expense) benefit	€ (30)	€ 11	€ 22

Note 20 - Income Taxes - Deferr

Note 20 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - EUR (€) € in Thousands	Dec. 31, 2016	Dec. 31, 2015
Net operating loss carry forwards	€ 18,392	€ 18,295
Elimination of intercompany profit in inventory	394	172
Elimination of intercompany profit in fixed assets	250	199
Provisions for retirement indemnities	275	262
Other items	153	335
Total deferred tax assets	19,465	19,263
Capital leases treated as operating leases for tax	(3)
Other items		(4)
Total deferred tax liabilities	(3)	(4)
Net deferred tax assets	19,462	19,259
Valuation allowance for deferred tax assets	(19,450)	(19,212)
Deferred tax assets (liabilities), net of allowance	€ 12	€ 47

Note 20 - Income Taxes - Effect

Note 20 - Income Taxes - Effective Tax Rate Reconciliation (Details)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
French statutory rate	33.30%	33.30%	33.30%
Income of foreign subsidiaries taxed at different tax rates	(2.40%)	3.90%	23.50%
Effect of net operating loss carry-forwards and valuation allowances	(2.60%)	52.40%	(81.30%)
Non-taxable debt fair value variation	(27.20%)	(83.90%)	113.20%
Non-deductible entertainment expenses	(4.90%)	40.70%	42.30%
Effect of cancellation of intra-group positions		(78.30%)	(44.20%)
French business tax included in income tax (CVAE)	3.40%	(16.00%)	(31.20%)
Other	13.90%	(35.80%)	(84.80%)
Effective tax rate	13.50%	(83.70%)	(29.20%)

Note 21 - Earnings (Loss) Pe114

Note 21 - Earnings (Loss) Per Share - Schedule of Earnings Per Share, Basic and Diluted (Details) - EUR (€) € / shares in Units, € in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income (loss) available to common shareholders	€ 3,842,201	€ (1,666,658)	€ (512,007)
Number of shares for the computation of basic EPS (in shares)	27,823,313	25,021,966	23,600,428
Basic EPS (in EUR per share)	€ 0.14	€ (0.07)	€ (0.02)
Effect of dilutive securities (in shares)	1,542,270	1,978,758	0
Number of shares for the computation of diluted EPS (in shares)	29,365,583	25,021,966	23,600,428
Diluted EPS income (loss) (in EUR per share)	€ 0.13	€ (0.07)	€ (0.02)

Note 22 - Commitments and Co115

Note 22 - Commitments and Contingencies (Details Textual) - EUR (€) € in Thousands	1 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2015
Mark Eaton Lawsuit [Member]
Litigation Settlement, Expense	€ 206	€ 171

Note 23 - Fair Value of Fina116

Note 23 - Fair Value of Financial Instruments - Schedule of Fair Value Measurement Inputs Level 1 (Details) - EUR (€) € in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Assets:
Cash and cash equivalents	€ 21,989	€ 13,578	€ 11,142	€ 6,681
Short-term investment		1,000
Liabilities:
Short-term borrowings	1,629	2,814
Long-Term Debt	600	802
Fair Value, Inputs, Level 1 [Member]
Assets:
Cash and cash equivalents	21,989	13,578
Short-term investment		1,000
Liabilities:
Short-term borrowings	1,629	2,814
Long-Term Debt	599	802
Fair Value, Inputs, Level 3 [Member]
Liabilities:
Investor Warrants	3,921	4,205
Placement Agent Warrants		€ 172

Note 23 - Fair Value of Fina117

Note 23 - Fair Value of Financial Instruments - Schedule of Fair Value Measurement Inputs Level 3 (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Balance	€ 4,377	€ 2,092
Warrants exercises (see note 19)	(102)	(330)
FV adjustments (see note 19)	3,811	(2,377)
USD/EUR exchange impact	(360)	(238)
Balance	3,921	4,377
Warrants granted	3,168
Warrants forfeited (see note 19)	(72)
March 2012 Investor Warrants [member]
Balance	1,691	893
Warrants exercises (see note 19)	(5)	(251)
FV adjustments (see note 19)	1,100	(947)
USD/EUR exchange impact	(53)	(102)
Balance	640	1,691
Warrants granted
Warrants forfeited (see note 19)
March 2012 Placement Agent Warrants [Member]
Balance	99	110
Warrants exercises (see note 19)	(97)	(79)
FV adjustments (see note 19)		(57)
USD/EUR exchange impact		(11)
Balance		99
Warrants granted
Warrants forfeited (see note 19)
May 2013 Investor Warrants [Member]
Balance	2,514	1,050
Warrants exercises (see note 19)
FV adjustments (see note 19)	1,478	(1,343)
USD/EUR exchange impact	(81)	(121)
Balance	1,118	2,514
Warrants granted
Warrants forfeited (see note 19)
May 2013 Placement Agent Warrants [Member]
Balance	73	39
Warrants exercises (see note 19)
FV adjustments (see note 19)		(30)
USD/EUR exchange impact		(4)
Balance		73
Warrants granted
Warrants forfeited (see note 19)	(72)
April 2016 Investor Warrants [Member]
Balance
Warrants exercises (see note 19)
FV adjustments (see note 19)	1,232
USD/EUR exchange impact	(227)
Balance	2,162
Warrants granted	3,168
Warrants forfeited (see note 19)

Note 24 - Concentration of C118

Note 24 - Concentration of Credit Risk (Details Textual) - EUR (€) € in Millions	Dec. 31, 2016	Dec. 31, 2015
Allowance for Doubtful Accounts Receivable	€ 1	€ 1.1

Note 26 - Segment Informatio119

Note 26 - Segment Information (Details Textual)	12 Months Ended
	Dec. 31, 2016
Number of Reportable Segments	4

Note 26 - Segment Information -

Note 26 - Segment Information - Reconciliation of Operating Profit (Loss) from Segments to Consolidated (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Segment operating income (loss)	€ 392	€ 488	€ (1,736)
Financial income (expense), net	3,949	(2,094)	1,771
Foreign Currency exchange (losses) gains, net	103	699	(431)
Other income (expense), net
Income tax (expense) credit	(602)	(759)	(116)
Net income (loss)	€ 3,842	€ (1,667)	€ (512)

Note 26 - Segment Informatio121

Note 26 - Segment Information - Schedule of Segment Reporting Information By Segment (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Sales of goods	€ 24,045	€ 21,906	€ 16,895
Sales of RPPs & leases	4,906	4,408	3,957
Sales of spare parts and services	6,628	5,904	5,400
Total sales	35,579	32,218	26,252
Other revenues	32	35	533
Total revenues	35,611	32,253	26,785
Total COS	(19,200)	(18,468)	(15,584)
Gross margin	16,411	13,785	11,201
Research and development expenses	(3,868)	(2,690)	(2,932)
Selling and marketing expenses	(8,856)	(7,406)	(6,678)
General and administrative expenses	(3,296)	(3,202)	(3,328)
Total expenses	(16,019)	(13,298)	(12,937)
Segment operating income (loss)	392	488	(1,736)
Total Assets	46,591	38,581	32,154
Capital expenditures	1,621	664	1,033
Long-lived assets	5,779	4,949	4,902
Goodwill	2,412	2,412	2,412
High Intensity Focused Ultrasound (HIFU) [Member]
Sales of goods	9,382	4,878	5,270
Sales of RPPs & leases	3,547	2,908	2,170
Sales of spare parts and services	862	658	760
Total sales	13,791	8,444	8,200
Other revenues	28	32	518
Total revenues	13,819	8,476	8,718
Total COS	(5,710)	(3,636)	(3,683)
Gross margin	8,109	4,841	5,035
Research and development expenses	(2,452)	(1,387)	(1,062)
Selling and marketing expenses	(3,888)	(2,284)	(2,151)
General and administrative expenses	(804)	(646)	(660)
Total expenses	(7,144)	(4,318)	(3,874)
Segment operating income (loss)	964	523	1,162
Total Assets	11,680	9,619	7,468
Capital expenditures	1,013	457	464
Long-lived assets	1,775	1,437	1,410
Goodwill	645	645	645
Urology Devices and Services (UDS) [Member]
Sales of goods	14,664	17,027	11,625
Sales of RPPs & leases	1,359	1,501	1,787
Sales of spare parts and services	5,766	5,246	4,640
Total sales	21,789	23,774	18,052
Other revenues	4	3	15
Total revenues	21,792	23,777	18,067
Total COS	(13,490)	(14,832)	(11,901)
Gross margin	8,302	8,945	6,166
Research and development expenses	(1,416)	(992)	(646)
Selling and marketing expenses	(4,968)	(5,122)	(4,527)
General and administrative expenses	(1,177)	(1,192)	(1,153)
Total expenses	(7,560)	(7,306)	(6,326)
Segment operating income (loss)	742	1,639	(160)
Total Assets	24,202	25,818	20,778
Capital expenditures	608	207	569
Long-lived assets	3,812	3,320	3,300
Goodwill	1,767	1,767	1,767
EDAP Technomed Co Ltd. [Member]
Sales of goods
Sales of RPPs & leases
Sales of spare parts and services
Total sales
Other revenues
Total revenues
Total COS
Gross margin
Research and development expenses
Selling and marketing expenses
General and administrative expenses	(1,315)
Total expenses	(1,315)
Segment operating income (loss)	(1,315)
Total Assets	10,709
Capital expenditures
Long-lived assets	192
Goodwill
Corporate Segment [Member]
Sales of goods
Sales of RPPs & leases
Sales of spare parts and services
Total sales
Other revenues
Total revenues
Total COS
Gross margin
Research and development expenses
Selling and marketing expenses
General and administrative expenses		(1,363)	(1,514)
Total expenses		(1,363)	(1,514)
Segment operating income (loss)		(1,363)	(1,514)
Total Assets		3,144	3,715
Capital expenditures
Long-lived assets		192	192
Goodwill
FDA [Member]
Sales of goods
Sales of RPPs & leases
Sales of spare parts and services
Total sales
Other revenues
Total revenues
Total COS
Gross margin
Research and development expenses		(311)	(1,224)
Selling and marketing expenses
General and administrative expenses
Total expenses	1	(311)	(1,224)
Segment operating income (loss)	1	(311)	(1,224)
Total Assets			193
Capital expenditures
Long-lived assets
Goodwill

Note 27 - Valuation Accounts -

Note 27 - Valuation Accounts - Schedule of Valuation Accounts (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Allowance for Deferred Tax Assets [Member]
Balance	€ 19,212	€ 23,125
Charges to costs and expenses	238	218
Deductions: write-off and others		(4,131)
Balance	19,450	19,212
Allowance for Doubtful Accounts [Member]
Balance	1,091	1,274
Charges to costs and expenses	103	124
Deductions: write-off and others	(233)	(307)
Balance	961	1,091
Inventory Valuation Reserve [Member]
Balance	728	741
Charges to costs and expenses	121	275
Deductions: write-off and others	(46)	(288)
Balance	€ 803	€ 728

Note 28 - Supplemental Discl123

Note 28 - Supplemental Disclosures of Cash Flow Information - Schedule of Supplemental Cash Flow Information (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income taxes paid (refunds received)	€ 596	€ 159	€ 141
Interest paid	41	43	39
Interest received	4	7	12
Capital lease obligations incurred	€ 285	€ 105	€ 236

Note 29 - Related Party Tran124

Note 29 - Related Party Transactions (Details Textual) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Related Parties Amount in Cost of Sales	€ 62	€ 78	€ 68
Due to Related Parties, Current	9	53
Revenue from Related Parties	483	408	€ 308
Accounts Receivable, Related Parties, Current	€ 325	€ 380

Note 30 - Subsequent Signifi125

Note 30 - Subsequent Significant Events (Details Textual)	Apr. 02, 2017shares
Subsequent Event [Member] | American Depository Shares (ADS) [Member]
Stock Issued During Period, Shares, New Issues	270,250