Significant Accounting Policies [Text Block]

1—SUMMARY

OF SIGNIFICANT ACCOUNTING POLICIES

Nature of operations

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

third

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

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

The Company purchases the majority of the components used in its products from a number of suppliers but for some components, relies on a single source. Delay would be caused if the supply of these components or other components was interrupted and these delays could be extended in certain situations where a component substitution

may

require regulatory approval. Failure to obtain adequate supplies of these components in a timely manner could have a material adverse effect on the Company’s business, financial position and results of operation.

Management estimates

The preparation of financial statements in conformity with U.S. generally accepted accounting principles (‘‘U.S. GAAP’’) requires management to make estimates and assumptions, such as business plans, stock price volatility, duration of standard warranty per market and 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

The accompanying consolidated financial statements include the accounts of EDAP TMS S.A. and all its domestic and foreign owned subsidiaries, which include EDAP TMS France SAS, EDAP Technomed Inc., Edap Technomed Sdn Bhd, Edap Technomed Italia S.R.L, EDAP Technomed Co. Ltd. and EDAP TMS Gmbh. Edap Technomed Sdn Bhd was incorporated in early

1997.

Edap Technomed Co. Ltd. was created in late

1996.

EDAP TMS Gmbh was created in

July

2006.

EDAP SA, a subsidiary incorporating HIFU activities merged all of its activity into EDAP TMS France SAS in

2008.

All intercompany transactions and balances are eliminated in consolidation.

Revenue recognition

Sales of goods:

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

one

-year warranty upon installation. The Company accrues for the warranty costs at the time of sale. Revenues related to disposables are recognized when goods are delivered.

Sales of RPPs and leases:

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

Sales of spare parts and services:

Revenues related to spare parts are recognized when goods are delivered. Maintenance contracts rarely exceed

one

year and are recognized on a straight line basis. Billings or cash receipts in advance of services due under maintenance contracts are recorded as deferred revenue.

Shipping and handling costs

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

Cash equivalents and short term investments

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

days or less.

Cash investments with a maturity higher than

days are considered as short-term investments.

Accounts Receivables

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

Inventories

Inventories are valued at the lower of manufacturing cost, which is principally comprised of components and labor costs, or market. Cost is determined on a

first

-in,

first

-out basis for components and spare parts and by specific identification for finished goods (medical devices). The Company establishes reserves for inventory estimated to be obsolete, unmarketable or slow moving,

first

based on a detailed comparison between quantity in inventory and historical consumption and then based on case-by-case analysis of the difference between the cost of inventory and the related estimated market value.

Property and equipment

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

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

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

seven

years.

Long-lived assets

The Company reviews the carrying value of its long-lived assets, including fixed assets and intangible assets, for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets

may

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

Goodwill and intangible assets

Goodwill represents the excess of purchase price over the fair value of identifiable net assets of businesses acquired. Goodwill is not amortized but instead tested annually for impairment or more frequently when events or change in circumstances indicate that the assets might be impaired by comparing the carrying value to the fair value of the reporting units to which it is assigned. Under ASC

350,

“Goodwill and other intangible assets”, the impairment test is performed in

two

steps. The

first

step compares the fair value of the reporting unit with its carrying amount, including goodwill. If the fair value of the reporting unit is less than its carrying amount, a

second

step is performed to measure the amount of impairment loss. The

second

step allocates the fair value of the reporting unit to the Company’s tangible and intangible assets and liabilities. This derives an implied fair value for the reporting unit’s goodwill. If the carrying amount of the reporting units’ goodwill exceeds the implied fair value of that goodwill, an impairment loss is recognized equal to that excess. For the purpose of any impairment test, the Company relies upon projections of future undiscounted cash flows and takes into account assumptions regarding the evolution of the market and its ability to successfully develop and commercialize its products.

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

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

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

Treasury Stocks

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

first

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

Warranty expenses

The Company provides customers with a warranty for each product sold and accrues warranty expense at time of sale based upon historical claims experience. Standard warranty period

may

vary from

year to

years depending on the market. Actual warranty costs incurred are charged against the accrual when paid and are classified in cost of sales in the statement of income. Warranty expense amounted to

€319

thousand,

€354

thousand and

€429

thousand for the years ended

December

31,

2016,

2015

and

2014,

respectively.

Income taxes

The Company accounts for income taxes in accordance with ASC

740,

‘‘Accounting for Income Taxes’’ Under ASC

740,

deferred tax assets and liabilities are determined based on differences between the financial reporting and tax basis of assets and liabilities and are measured by applying enacted tax rates and laws to taxable years in which such differences are expected to reverse. A valuation allowance is established if, based on the weight of available evidence, it is more likely than not that some portion, or all of the deferred tax assets, will not be realized. In accordance with

ASC740,

no provision has been made for income or withholding taxes on undistributed earnings of foreign subsidiaries, such undistributed earnings being permanently reinvested.

As of

January

2007,

the Company adopted

FIN48

(now ASC

740)

“Accounting for uncertainty in income tax”. Under

ASC740,

the measurement of a tax position that meets the more-likely-that-not recognition threshold must take into consideration the amounts and probabilities of the outcomes that could be realized upon ultimate settlement using the facts, circumstances and information available at the reporting date.

Research and development costs

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

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

The research tax credit amounted to

€511

thousand,

€448

thousand and

€518

thousand for the years ended

December

2016,

2015

and

2014,

respectively.

Advertising costs

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

€744

thousand,

€461

thousand and

€413

thousand for the years ended

December

31,

2016,

2015

and

2014,

respectively.

Foreign currency translation and transactions

Translation of the financial statements of consolidated companies

The reporting currency of EDAP TMS S.A. for all years presented is the euro (€). The functional currency of each subsidiary is its local currency. In accordance with ASC

830,

all accounts in the financial statements are translated into euro from the functional currency at exchange rate as follows:

•

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

•

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

•

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

•

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

Foreign currencies transactions

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

Earnings per share

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

Derivative instruments

ASC

815

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

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

Employee stock option plans

December

31,

2016,

the Company had

four

stock-based employee compensation plans. The Company adopted ASC

718,

“Share-Based Payment”, effective

January

2006.

ASC

718

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

May

22,

2007,

the shareholders of EDAP TMS S.A. authorized the Board of Directors to grant up to

600,000

options to subscribe to

600,000

new Shares at a fixed price to be set by the Board of Directors.

Conforming to this stock option plan, on

October

29,

2007,

the Board of Directors granted

504,088

options to subscribe to new Shares to certain employees of EDAP TMS. The exercise price was fixed at

€3.99

per share. Options were to begin vesting

one

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

October

29,

2011

(i.e.,

four

years after the date of grant). Shares acquired pursuant to the options cannot be sold prior to

four

years from the date of grant. The options expire on

October

29,

2017

(i.e.,

ten

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

December

31,

2007

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

€1,731

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

months, between

October

2007

and

October

2011.

There was

impact on

2014,

2015

and

2016

operating income. Under this plan,

327,838

options are still in force on

December

31,

2016.

Conforming to this stock option plan, on

June

25,

2010,

the Board of Directors granted the remaining

95,912

options to subscribe to new Shares to certain employees of EDAP TMS. The exercise price was fixed at

€1.88

per share. Options were to begin vesting

one

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

June

25,

2014

(i.e.,

four

years after the date of grant). Shares acquired pursuant to the options cannot be sold prior to

four

years from the date of grant. The options expire on

June

25,

2020

(i.e.,

ten

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

June

25,

2010

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

€143

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

months. The impact on operating income, in accordance with ASC

718,

was

€8

thousand on

2014

and there was

impact on

2015

and

2016

operating income. Under this plan,

50,000

options are still in force on

December

31,

2016.

June

24,

2010,

the shareholders authorized the Board of Directors to grant up to

229,100

options to purchase pre-existing Shares at a fixed price to be set by the Board of Directors. All of the Shares that

may

be purchased through the exercise of stock options are currently held as treasury stock. Conforming to this stock option plan, on

June

25,

2010,

the Board of Directors granted

229,100

options to purchase existing Shares to certain employees of EDAP TMS. The exercise price was fixed at

€2.38

per share. Options were to begin vesting

one

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

June

25,

2014

(i.e.,

four

years after the date of grant). Shares acquired pursuant to the options cannot be sold prior to

four

years from the date of grant. The options expire on

June

25,

2020

(i.e.,

ten

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

June

24,

2010

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

€328

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

months. The impact on operating income, in accordance with ASC

718,

was

€4

thousand on

2014

and there was

impact on

2015

and

2016

operating income. Under this plan,

127,100

options are still in force on

December

31,

2016.

December

19,

2012,

the shareholders authorized the Board of Directors to grant up to

500,000

options to subscribe to

500,000

new shares at a fixed price to be set by the Board of Directors. Conforming to this stock option plan, the Board of Directors granted

500,000

options to subscribe Shares to certain employees of EDAP TMS on

January

18,

2013.

The exercise price was fixed at

€1.91

per share. Options were to begin vesting

one

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

January

18,

2017

(i.e.,

four

years after the date of grant). Shares acquired pursuant to the options cannot be sold prior to

four

years from the date of grant. The options expire on

January

18,

2023

(i.e.,

ten

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

December

31,

2013

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

€660

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

months. The impact on operating income, in accordance with ASC

718,

was

€128

thousand,

€66

thousand and

€29

thousand in

2014,

2015

and

2016,

respectively. Under this plan,

362,500

options are still in force on

December

31,

2016.

February

18,

2016,

the shareholders authorized the Board of Directors to grant up to

1,000,000

options to subscribe to

1,000,000

new shares at a fixed price to be set by the Board of Directors. Conforming to this stock option plan, the Board of Directors granted

575,000

options to subscribe Shares to certain employees of EDAP TMS on

April

26,

2016.

The exercise price was fixed at

€3.22

per share. Options were to begin vesting

one

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

April

26,

2020

(i.e.,

four

years after the date of grant). Shares acquired pursuant to the options cannot be sold prior to

four

years from the date of grant. The options expire on

April

26,

2026

(i.e.,

ten

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

December

31,

2016

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

€331

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

months. The impact on operating income, in accordance with ASC

718,

was

€331

thousand on

2016.

Under this plan,

560,000

options are still in force on

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)

The Company did

not

make any grants during the years ended

December

31,

2015

and

2014.

(2)

Historical volatility calculated over

years.

Warrants

March

28,

2012,

pursuant to a securities purchase agreement dated

March

22,

2012,

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

“March

2012

Placement”) with warrants attached (the

“March

2012

Investor Warrants”). The Company also issued warrants to the placement agent, Rodman & Renshaw LLC (the

“March

2012

Placement Agent Warrants” and together with the

March

2012

Investor Warrants, the

“March

2012

Warrants”). The Company has accounted for the

March

2012

Warrants as a liability and reflected this analysis in the Company’s financial statements filed for the year

2012.

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

March

2012

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

May

28,

2013,

pursuant to a securities purchase agreement dated

May

20,

2013,

as amended, the Company issued

3,000,000

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

“May

2013

Placement”) with warrants attached (the

“May

2013

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

“May

2013

Placement Agent Warrants” and together with the

May

2013

Investor Warrants, the

“May

2013

Warrants”). As the

May

2013

Warrants comprised the same structure and provisions than the

March

2012

Warrants, including an exercise price determined in U.S. dollars while the functional currency of the Company is the euro, the Company determined that the

May

2013

Warrants should be accounted for as a liability.

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

May

2013

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

April

14,

2016,

pursuant to a securities purchase agreement dated

April

2016,

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

“April

2016

Placement”) with warrants attached (the

“April

2016

Investor Warrants”). As the

April

2016

Warrants comprised the same structure and provisions than the

March

2012

and

May

2013

Warrants, including an exercise price determined in U.S. dollars while the functional currency of the Company is the Euro, the Company determined that the

April

2016

Warrants should be accounted for as a liability.

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

April

2016

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

Leases and Sales and leaseback transactions

In accordance with ASC

840,

Accounting for Leases, the Company classifies all leases at the inception date as either a capital lease or an operating lease. A lease is a capital lease if it meets any

one

of the following criteria; otherwise, it is an operating lease:

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

The lease contains a bargain purchase option;

The lease term is at least

75%

of the property’s estimated remaining economic life;

The present value of the minimum lease payments at the beginning of the lease term is

90%

or more of the fair value of the leased property to the lessor at the inception date.

For sales type leases, the following

two

additional criteria are applied:

Collectability of the minimum lease payment is reasonably predictable;

No important uncertainties surround the amount of un-reimbursable costs yet to be incurred by the lessor under the lease.

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

840,

any profit or loss on the sale is deferred and amortized prospectively over the term of the lease, in proportion to the leased asset if a capital lease, or in proportion to the related gross rental charged to expense over the lease term, if an operating lease.

New accounting pronouncements

July

2015,

the FASB issued ASU

2015

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

2015

14)

which deferred the effective date for ASU No.

2014

09,

Revenue from Contracts with Customers (ASU

2014

09),

one

year. ASU

2014

will supersede the revenue recognition requirements in Revenue Recognition (Topic

605)

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

2014

is now effective for annual reporting periods beginning after

December

15,

2017,

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

January

2018.

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

December

15,

2016,

including interim periods within that reporting period. The new standard can be applied retrospectively to each prior reporting period presented or retrospectively with the cumulative effect of the change recognized at the date of the initial application in retained earnings. The Company reviewed the accounting pronouncement with respect to its current accounting principles and does not expect a significant impact from implementation. The company anticipates selecting the full retrospective method.

November

2015,

the FASB issued ASU No.

2015

17,

Balance Sheet Classification of Deferred Taxes

(ASU

2015

17),

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

2015

–

is effective for the Company in its

first

quarter of fiscal

2017,

with early application permitted and, upon adoption,

may

be applied either prospectively or retrospectively. The Company will adopt the ASU

2015

for the year ended

December

31,

2017.

February

2016,

the FASB issued ASU No.

2016

02,

Leases

(ASU

2016

02),

which supersedes ASC

840

“

Leases

” and creates a new topic, ASC

842

Leases

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

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

December

15,

2018

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

12.2.

August

2014,

the FASB issued ASC Update No.

2014

15,

Presentation of Financial Statements—Going Concern: Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern (Subtopic

205

40).

Update

2014

requires management to assess an entity’s ability to continue as a going concern every reporting period, and provide certain disclosures if management has substantial doubt about the entities ability to operate as a going concern, or an express statement if not, by incorporating and expanding upon certain principles that are currently in U.S. auditing standards. Update

2014

is effective for the annual period ending after

December

15,

2016,

and for annual periods and interim periods thereafter. The Company implemented ASU

2014

as of

January

2016.

Note 2 - Cash, Cash Equivalents and Short Term Investments

12 Months Ended

Dec. 31, 2016

Cash and Cash Equivalents Disclosure [Text Block]

2—CASH

EQUIVALENTS AND SHORT TERM INVESTMENTS

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

	December 31,
	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,

short-term investments comprise

€1.0

million pledged in favour of the bank as collateral to a

€1.0

million short-term loan. See Note

13.

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

Note 3 - Trade Accounts and Notes Receivable, Net

12 Months Ended

Dec. 31, 2016

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

3—TRADE

ACCOUNTS AND NOTES RECEIVABLE, NET

Trade accounts and notes receivable consist of the following:

	December 31,
	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

days or less.

Bad debt expenses amount to an income of

€18

thousand and a cost of

€17

thousand and

€450

thousand, respectively for the years ended

December

31,

2016,

2015

and

2014.

Long term portion consists of sales type leases of medical devices and receivables for license revenue paid over

four

years. Future minimum payments to be received over the

five

coming years are as follows:

	December 31,
	Sales type leases		License Revenue

2018		65		152
2019		48		-
2020		24		-
2021		10		-
2022		-		-
Total minimum payments		147		152

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

Note 5 - Inventories

12 Months Ended

Dec. 31, 2016

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

thousand for the year ended

December

31,

2016,

an income of

€8

thousand for the year ended

December

31,

2015,

and a cost of

€34

thousand for the year ended

December

31,

2014,

respectively.

Note 7 - Property and Equipment, Net

12 Months Ended

Dec. 31, 2016

Property, Plant and Equipment Disclosure [Text Block]

7—PROPERTY

AND EQUIPMENT, NET

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

thousand,

€683

thousand and

€726

thousand for the years ended

December

31,

2016,

2015

and

2014,

respectively.

Capitalized costs on equipment held under capital leases of

€2,220

thousand and

€2,466

thousand are included in property and equipment at

December

31,

2016

and

2015,

respectively. Accumulated amortization of these assets leased to

third

parties was

€2,129

thousand and

€2,338

thousand, at

December

31,

2016

and

2015,

respectively.

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

€743

thousand and

€627

thousand are included in property and equipment at

December

31,

2016

and

2015,

respectively. Accumulated amortization of these assets leased to

third

parties was

€462

thousand and

€353

thousand, at

December

31,

2016

and

2015,

respectively.

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

€164

thousand,

€207

thousand and

€310

thousand, for the years ended

December

31,

2016,

2015

and

2014,

respectively.

Note 8 - Goodwill and Intangible Assets

12 Months Ended

Dec. 31, 2016

Goodwill and Intangible Assets Disclosure [Text Block]

8—GOODWILL

AND INTANGIBLE ASSETS

As discussed in Note

11,

the Company adopted ASC

350,

‘‘Goodwill and Other Intangible Assets’’, on

January

2002.

ASC

350

requires that goodwill and other intangible assets that have indefinite lives not be amortized but instead be tested at least annually for impairment, or more frequently when events or change in circumstances indicate that the asset might be impaired, by comparing the carrying value to the fair value of the reporting unit to which they are assigned. The Company considers its ASC

280

operating segment — High Intensity Focused Ultrasound (HIFU) and Urology Devices and Services (UDS) — to be its reporting units for purposes of testing for impairment. Goodwill amounts to

€1,767

thousand for the UDS division and to

€645

thousand for the HIFU division, at

December

31,

2016.

The Company completed the required annual impairment test in the

fourth

quarter of

2016.

To determine the fair value of the Company’s reporting units, the Company used the discounted cash flow approach for each of the

two

reportable units. The main assumptions used are the following: (i) a

five

-year business plan approved by management, (ii) a discount rate of

15%

for HIFU,

10%

for UDS, (iii) a residual value specific to each segment. In both cases, the fair value of the reporting unit was in excess of the reporting unit's book value, which resulted in no goodwill impairment.

one

percentage point increase in the HIFU discount rate assumed in the impairment testing would not lead the Company to record an impairment charge. Similarly, a

one

percentage point increase in the UDS discount rate assumed in the impairment testing would not lead the Company to record an impairment charge. A

zero

growth rate in the Company’s UDS business plan would not lead the Company to record any impairment charge. A

10%

growth rate in the Company’s HIFU business plan would not lead the Company to record any impairment charge.

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

thousand,

€6

thousand and

€26

thousand, for the years ended

December

31,

2016,

2015

and

2014,

respectively.

For the

five

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

	December 31,

2017		71
2018		38
2019		24
2020		3
2021		-
Total		136

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

Note 10 - Deferred Revenues

12 Months Ended

Dec. 31, 2016

Deferred Revenue Disclosure [Text Block]

10—DEFERRED

REVENUES

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

The entire disclosure for deferred revenues at the end of the reporting period, and description and amounts of significant changes that occurred during the reporting period. Deferred revenue is a liability as of the balance sheet date related to a revenue producing activity for which revenue has not yet been recognized. Generally, an entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP.

Note 11 - Other Accrued Liabilities

12 Months Ended

Dec. 31, 2016

Other Liabilities Disclosure [Text Block]

11—OTHER

ACCRUED LIABILITIES

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

12 Months Ended

Dec. 31, 2016

Leases of Lessee Disclosure [Text Block]

12—LEASE

OBLIGATIONS

Capital leases

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

December

31,

2016,

this equipment consists of medical devices for an amount of

€130

thousand and vehicles and other IT equipment for an amount of

€405

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

December

31,

2016

are as follows:

	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

thousand,

€24

thousand and

€27

thousand, for the years ended

December

31,

2016,

2015

and

2014,

respectively.

Operating leases

As of

December

31,

2016,

operating leases having initial or remaining non-cancelable lease terms greater than

one

year consist of

one

lease for the facilities of TMS S.A. in Vaulx-en-Velin, France, several leases for facilities in Japan and

one

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

July

2015

has a lease term of

ten

years expiring on

June

30,

2025,

including

nine

firm years.

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

	France		Japan		USA

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

thousand,

€772

thousand and

€742

thousand, for the years ended

December

31,

2016,

2015

and

2014,

respectively. These total rent expenses include the above-mentioned operating leases, but also lease expenses related to subsidiaries office rentals, office equipment and car rentals.

Note 13 - Short-Term Borrowings

12 Months Ended

Dec. 31, 2016

Short-term Debt [Text Block]

13—SHORT

-TERM BORROWINGS

As of

December

31,

2016,

short-term borrowings consist mainly of

€1,629

thousand of account receivables factored and for which the Company is supporting the collection risk. As of

December

31,

2015,

short-term borrowings consist mainly of

€1,814

thousand of account receivables factored and for which the Company is supporting the collection risk and a loan in euro amounting to

€1,000

thousand with the following conditions:

		Amount				Maturation				Interest rate
EDAP-TMS France SAS			1,000				November 19, 2016			Euribor + 0.7%

The loan in euro was repaid before maturity on

May

04,

2016

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

12 Months Ended

Dec. 31, 2016

Long-term Debt [Text Block]

14—LONG

TERM DEBT AND FINANCIAL INSTRUMENTS CARRIED AT FAIR VALUE

Long-term debt:

	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

and

2015,

long-term debt in Japan consists of

two

loans in Yen with the following conditions:

	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

and

2015,

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

€

450

thousand with a fixed interest rate of

2.49

due to mature on

November

30,

2020.

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

€450

thousand and receivables amounting to

€391

thousand.

As of

December

31,

2016

and

2015,

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

€

242

thousand with an interest rate of Euribor

month +

4.5

due to mature on

June

2019.

Financial instruments carried at fair value:

	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

March

28,

2012,

pursuant to a securities purchase agreement dated

March

22,

2012,

as amended, the Company issued

2,812,500

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

“March

2012

Placement”), at a price of

$2.00

per share, with warrants attached (the

“March

2012

Investor Warrants”). The

March

2012

Investor Warrants allow investors to purchase up to

1,406,250

shares in the form of ADSs at an exercise price of

$2.75.

The

March

2012

Investor Warrants are exercisable immediately and expire on

March

28,

2017.

The Company also issued warrants to purchase up to

168,750

shares in the form of ADSs to the placement agent, Rodman & Renshaw LLC, with an exercise price of

$2.50

(the

“March

2012

Placement Agent Warrants” and together with the Investor Warrants, the

“March

2012

Warrants”). The

March

2012

Placement Agent Warrants are exercisable from

September

24,

2012

and expired on

October

21,

2016.

Total gross proceeds for the

March

2012

Placement amounted to

$5.625

million (€

4.214

million), out of which

$2.429

million

(€1.821

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

$3.196

million

(€2.393

million) allocated to the share capital increase.

The Company determined that the

March

2012

Warrants to purchase up to

1,575,000

new ordinary shares of the Company

(1,406,250

shares underlying the

March

2012

Investor Warrants and

168,750

shares underlying the

March

2012

Placement Agent Warrants) should be accounted for as a liability.

May

28,

2013,

pursuant to a securities purchase agreement dated

May

20,

2013,

as amended, the Company issued

3,000,000

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

“May

2013

Placement”), at a price of

$4.00

per share, with warrants attached (the

“May

2013

Investor Warrants”). The

May

2013

Investor Warrants allow investors to purchase up to

1,500,000

shares in the form of ADSs at an exercise price of

$4.25.

The

May

2013

Investor Warrants are exercisable as from

November

29,

2013

and expire on

November

29,

2018.

The Company also issued warrants to the placement agent, H.C. Wainwright & Co., LLC with an exercise price of

$5.00

per share (the

“May

2013

Placement Agent Warrants” and together with the

May

2013

Investor Warrants, the

“May

2013

Warrants”), The

May

2013

Placement Agent Warrants are exercisable from

November

29,

2013

and expire on

May

28,

2016.

As the

May

2013

Warrants comprised the same structure and provisions than the

March

2012

Warrants, including an exercise price determined in U.S. dollars while the functional currency of the Company is the Euro, the Company determined that the

May

2013

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

May

2013

Placement amounted to

$12

million (€

9.270

million), out of which

$3.817

million

(€2.950

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

$8.183

million

(€6.320

million) allocated to the share capital increase (see note

1).

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

May

2013

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

April

14,

2016,

pursuant to a securities purchase agreement dated

April

2016,

the Company issued

3,283,284

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

“April

2016

Placement”), at a price of

$3.50

per share, with warrants attached (the

“April

2016

Investor Warrants”). The

April

2016

Investor Warrants allow investors to purchase up to

3,283,284

shares in the form of ADSs at an exercise price of

$4.50.

The

April

2016

Investor Warrants are exercisable from

October

14,

2016

and expire on

October

14,

2018.

As the

April

2016

Warrants comprised the same structure and provisions than the

March

2012

and

May

2013

Warrants, including an exercise price determined in U.S. dollars while the functional currency of the Company is the Euro, the Company determined that the

April

2016

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

$11.5

million (€

10.2

million), out of which

$3.578

million

(€3.168

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

$7.913

million

(€7.006

million) allocated to the share capital increase (see Note

1).

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

-K dated

April

14,

2016.

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

April

2016

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

Fair Value of the

March

2012

Investor Warrants

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

	At inception date	December 31, 2015	December 31, 2016
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

Placement Agent Warrants:

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, 2015	December 31, 2016
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,

all of the

March

2012

placement agent warrants were exercised.

Fair Value of the

May

2013

Investor Warrants:

	At inception date	December 31, 2015	December 31, 2016
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

Placement Agent Warrants:

	At inception date	December 31, 2015	December 31, 2016
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,

all of the

March

2013

placement agent warrants were exercised or forfeited.

Fair Value of the

April

2016

Investor Warrants:

	At inception date	December 31, 2016
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

for more details on the fair value of Financial Instruments.

Long-term debt and Financial instruments maturity:

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

December

31,

2016

mature as follows:

2017			855
2018			3,467
2019			117
2020			83
2021			-
Total			4,520

Note 15 - Other Long-term Liabilities

12 Months Ended

Dec. 31, 2016

Other Long-term Liabilities, Disclosure [Text Block]

15—OTHER

LONG-TERM LIABILITIES

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

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

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

	Pension Benefits – France
	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

2016,

provision presentation according to ASC

715

in thousands of euros:

	France			Japan

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

2015,

provision presentation according to ASC

715

in thousands of euros:

	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

years ending

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

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

€4

thousand.

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

thousand and

€749

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

2016

€27

thousand.

The benefits expected to be paid in each of the next

five

fiscal years, and in the aggregate for the

five

fiscal years thereafter, are detailed in the table below:

	France		Japan

2017		2		24
2018		28		44
2019		10		56
2020		-		7
2021		86		56
2022-2026		197		756

Note 16 - Shareholders' Equity

12 Months Ended

Dec. 31, 2016

Stockholders' Equity Note Disclosure [Text Block]

16—SHAREHOLDERS’

EQUITY

Common stock

As of

December

31,

2016,

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

29,098,144

issued shares (including

3,283,284

new shares issued in the

April

2016

Placement for an amount of €

6,063

thousand after deduction of capital increase costs of

€943

thousand) fully paid and with a par value of

€0.13

each.

28,727,616

of the shares were outstanding.

Pre-emptive subscription rights

Shareholders have preemptive rights to subscribe on a

pro rata

basis for additional shares issued by the Company for cash. Shareholders

may

waive such preemptive subscription rights at an extraordinary general meeting of shareholders under certain circumstances. Preemptive subscription rights, if not previously waived, are transferable during the subscription period relating to a particular offer of shares.

Dividend rights

Dividends

may

be distributed from the statutory retained earnings, subject to the requirements of French law and the Company’s by-laws. The Company has not distributed any dividends since its inception as the result of an accumulated statutory deficit of

€13,740

thousand. Dividend distributions, if any, will be made in euros. The Company has no plans to distribute dividends in the foreseeable future.

Treasury stock

As of

December

31,

2016,

the

370,528

shares of treasury stock consisted of (i)

190,238

shares acquired between

August

and

December

1998

for

€649

thousand, and (ii)

180,290

shares acquired in

June

and

July

2001

for

€493

thousand. All

370,528

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

5).

Stock-option plans

As of

December

31,

2016,

the

370,528

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

127,100

shares which

may

be purchased at a price of

€2.38

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

June

25,

2010.

As of

December

31,

2016,

EDAP TMS S.A. sponsored

four

stock purchase and subscription option plans:

May

22,

2007,

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

600,000

options to subscribe to

600,000

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

504,088

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

October

29,

2007,

and

95,912

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

June

25,

2010.

Under this plan, a total of

377,838

options to subscribe to new shares were still in force on

December

31,

2016.

June

24,

2010,

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

229,100

options to purchase up to

229,100

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

229,100

options to purchase Shares to certain employees of EDAP TMS on

June

25,

2010.

Under this plan,

127,100

options were still in force on

December

31,

2016.

December

19,

2012,

the shareholders authorized the Board of Directors to grant up to

500,000

options to subscribe to

500,000

new shares at a fixed price to be set by the Board of Directors. Conforming to this stock option plan, the Board of Directors granted

500,000

options to subscribe Shares to certain employees of EDAP TMS on

January

18,

2013.

Under this plan,

362,500

options were still in force on

December

31,

2016.

February

18,

2016,

the shareholders authorized the Board of Directors to grant up to

1,000,000

options to subscribe to

1,000,000

new shares at a fixed price to be set by the Board of Directors. Conforming to this stock option plan, the Board of Directors granted

575,000

options to subscribe Shares to certain employees of EDAP TMS on

April

26,

2016.

Under this plan,

560,000

options were still in force on

December

31,

2016.

As of

December

31,

2016,

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

	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 Intrinsic Value (2)		Options		Weighted average exercise price (€)		Aggregate Intrinsic Value (2)
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,

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

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

December

31,

2016,

and changes during the year ended

December

31,

2016,

is presented below:

	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,

there were

€605

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

4.33

year.

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

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Note 20 - Income Taxes

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Text Block]

20—INCOME

TAXES

Income / (Loss) before income taxes

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	)

Income tax (expense)/ benefit

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	)

Deferred income taxes:

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

	December 31,
	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

thousand,

€2,642

thousand,

€910

thousand and

€30,693

thousand as of

December

31,

2016

are available at EDAP Technomed Inc., Edap Technomed Co Ltd Japan, EDAP Technomed Italia S.R.L. and EDAP TMS S.A., respectively. These net operating losses generate deferred tax assets of

€18,392

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

December

31,

2016,

€10,515

thousand out of these

€18,392

thousand net operating loss carry-forwards have no expiration date. The remaining tax loss carry-forwards expire in years

2016

through

2036.

In accordance with ASC

740,

a valuation allowance is recorded as realization of those amounts is not considered probable.

Effective tax rate

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	%)

Uncertainty in Income Taxes

According to ASC

740,

the Company reviewed the tax positions of each subsidiary. On

December

31,

2016

the Company believes that there is no significant uncertainty in the Company’s tax positions.

July

2010,

the Company was requested by the French Tax Authorities to pay the amount of

€772

thousand to comply with the European Court of Justice ruling on fair competition and illegal state aids (C-

214/07

"Commission of the European Communities vs. French Republic"). The amount was related to a state aid received by EDAP-TMS France in

1994

for the acquisition of the activities of Technomed International and included

€374,156

of late interest. The Company reversed consequently the

€50

thousand reserve that had been taken as of

December

31,

2009.

March

2011,

the Company engaged in a contentious procedure against the French Tax Authorities to contest this position and ask for the recuperation of the paid amounts. On

December

2013,

the Company received notice from the French Administrative Courts that this contentious procedure was rejected. The Company made appeal to this decision before the French higher court (“Conseil d’Etat”). On

March

10,

2017,

the Conseil d’Etat rejected the procedure to appeal. .

The tax years that remain subject to examination by major tax jurisdictions are

2014,

2015

and

2016.

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

interest or penalties in

2014,

2015

and

2016.

Note 21 - Earnings (Loss) Per Share

12 Months Ended

Dec. 31, 2016

Earnings Per Share [Text Block]

21—EARNINGS

(LOSS) PER SHARE

	December 31, 2016	December 31, 2015	December 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	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

and

2014

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

Note 22 - Commitments and Contingencies	12 Months Ended
Note 22 - Commitments and Contingencies	Dec. 31, 2016
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	22—COMMITMENTS AND CONTINGENCIES 22 - 1 Commitments The Company currently has commitments regarding its operating leases as described in Note 12 - 2. 22 - 2 Litigation From time to time we may become involved in legal proceedings or be subject to claims arising in the ordinary course of our business. Regardless of the outcome, litigation can have an adverse impact on us because of defence and settlement costs, diversion of management resources and other factors. On August 4, 2014, Mark Eaton filed a purported class action lawsuit in the United States District Court for the Southern District of New York, asserting that the Company, Marc Oczachowski, and Eric Soyer, our then CFO, violated federal securities laws Section 10(b) and 20(a) of the Securities Exchange Act of 1934 and Rule 10b - 5 promulgated thereunder by issuing materially false and misleading statements about the Company’s business operations and prospects particularly concerning the Company’s Ablatherm-HIFU PMA file under review by the FDA that caused the price of the Company’s American Depository Receipts to be artificially inflated during the period from February 1, 2013 to July 30, 2014. On August 6, 2014, Ronnie Haddad filed a second purported class action lawsuit, also in the United States District Court for the Southern District of New York, asserting similar claims. On October 24, 2014, the related cases were consolidated by the United States District Court for the Southern District of New York and a lead plaintiff and lead counsel were appointed. On December 22, 2014, the lead plaintiff filed an amended complaint that no longer included Mr. Soyer. The amended complaint alleges that the Company and Mr. Oczachowski breached their obligations under the Exchange Act in various ways, including by misrepresenting and failing to disclose allegedly material information about the safety and efficacy of treatment with Ablatherm-HIFU, and the Company’s interactions with the FDA. The complaint seeks unspecified damages, interest, costs, and fees, including attorneys’ and experts’ fees. On December 31, 2014, we accrued €206 thousand legal costs to be incurred by the Company in relation to this litigation. On February 20, 2015, the defendants, including the Company, filed a motion to dismiss the action. On September 14, 2015, we received a confirmation of the dismissal of our class action. On November 11, 2015, we announced the appeals period had concluded with no notice of appeal filed by the plaintiffs. In 2015, total costs incurred related to this litigation amounted to €171 thousand The remaining accrued amount was reversed as of December 31, 2015. 22 - 3 Contingencies The Company currently has contingencies relating to warranties provided to customers for products as described in Note 1 - 13 and Note 11.

Note 23 - Fair Value of Financial Instruments

12 Months Ended

Dec. 31, 2016

Fair Value Disclosures [Text Block]

23—FAIR

VALUE OF FINANCIAL INSTRUMENTS

The following disclosure of the estimated fair value of financial instruments was made in accordance with the requirements of ASC

820

‘‘Disclosure about fair value of financial instruments’’ and indicates the fair value hierarchy of the valuation techniques utilized to determine such fair value.

ASC

820

defines

three

levels of inputs that

may

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

Level

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

Level

Inputs other than quoted prices included within Level

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

Level

Unobservable inputs for the asset or liability.

	ASC 820 Level	December 31, 2016		December 31, 2015
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

measurement) of the Company’s long-term debt is estimated using interest rate available to the Company in corresponding markets for debt with similar terms and maturities (see note

Long-term debt).

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

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

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

inputs, for the period from

December

31,

2014

December

31,

2016

All amounts in thousands Euros unless otherwise stated	Investor Warrants 2012			Placement Agent Warrants 2012			Investor Warrants 2013			Placement Agent Warrants 2013			Investor Warrants 2016			Total Financial instruments carried at fair value
As of December 31, 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

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

Note 24 - Concentration of Credit Risk	12 Months Ended
Note 24 - Concentration of Credit Risk	Dec. 31, 2016
Notes to Financial Statements
Concentration Risk Disclosure [Text Block]	24—CONCENTRATION OF CREDIT RISK Financial instruments, which potentially subject the Company to concentrations of credit risk, consist principally of cash and cash equivalents and trade accounts and notes receivable from customers, primarily located in France, Japan and the United States. The Company maintains cash deposits with major banks. Management periodically assesses the financial condition of these institutions and believes that credit risk is limited. The Company has procedures in effect to monitor the creditworthiness of its customers. The Company obtains bank guarantees for first time or infrequent customers, and in certain cases obtains insurance against the risk of a payment default by the customer. The Company reviewed individual customer balances considering current and historical loss experience and general economic conditions in determining the allowance for doubtful accounts receivable of €1.0 million and €1.1 million, for the years ended December 31, 2016 and 2015, respectively. Actual losses may vary from the current estimates, and any adjustments are reported in earnings in the periods in which they become known. In 2016, 2015 and 2014, the Company did not generate more than 10% revenue with a single customer.

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

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

Note 26 - Segment Information

12 Months Ended

Dec. 31, 2016

Segment Reporting Disclosure [Text Block]

26—SEGMENT

INFORMATION

The Company currently has

four

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

November

2015,

there is no more cost recorded on the FDA segment in

2016.

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

2016,

2015

and

2014

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

2016,

2015

and

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

parties. The segments derive their revenues from this activity.

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

	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

and

2014:

	HIFU Division			UDS Division			EDAP TMS (Corporate)			FDA		Total consolidated
2016
Sales of goods		9,382			14,664			-			-		24,045
Sales of RPPs & leases		3,547			1,359			-			-		4,906
Sales of spare parts and services		862			5,766			-			-		6,628
Total sales		13,791			21,789			-			-		35,579
External other revenues		28			4			-			-		32
Total revenues		13,819			21,792								35,611
Total COS		(5,710	)		(13,490	)		-			-		(19,200	)
Gross 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 (Corporate)			FDA			Total consolidated
2015
Sales of goods		4,878			17,027			-			-			21,906
Sales of RPPs & leases		2,908			1,501			-			-			4,408
Sales of spare parts and services		658			5,246			-			-			5,904
Total sales		8,444			23,774			-			-			32,218
External other revenues		32			3			-			-			35
Total revenues		8,476			23,777			-			-			32,253
Total COS		(3,636	)		(14,832	)		-			-			(18,468	)
Gross 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 (Corporate)			FDA			Total consolidated
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

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

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Note 27 - Valuation Accounts

12 Months Ended

Dec. 31, 2016

Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]

27—VALUATION

ACCOUNTS

	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 Disclosures of Cash Flow Information

12 Months Ended

Dec. 31, 2016

Cash Flow, Supplemental Disclosures [Text Block]

28—SUPPLEMENTAL

DISCLOSURES OF CASH FLOW INFORMATION

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 Transactions	12 Months Ended
Note 29 - Related Party Transactions	Dec. 31, 2016
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	29—RELATED PARTY TRANSACTIONS 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 thousand, €78 thousand and €68 thousand, for 2016, 2015 and 2014 respectively. As of December 31, 2016, payables to Dae You amounted to €9 thousand. As of December 31, 2015, payables to Dae You amounted to €53 thousand. Dae You has purchased medical devices from us, which it operates in partnership with hospitals or clinics. These purchases (‘Sales of goods’) amounted to €483 thousand, €408 thousand and €308 thousand, in 2016, 2015 and 2014, respectively. As of December 31, 2016, receivables (‘Net trade accounts and notes receivable’) amounted to €325 thousand. As of December 31, 2015, receivables (‘Net trade accounts and notes receivable’) amounted to €380 thousand.

Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2016

Accounting Policies [Abstract]

Nature of Operations [Policy Text Block]

Nature of operations

third

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

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

may

Use of Estimates, Policy [Policy Text Block]

Management estimates

Consolidation, Policy [Policy Text Block]

Consolidation

1997.

Edap Technomed Co. Ltd. was created in late

1996.

EDAP TMS Gmbh was created in

July

2006.

EDAP SA, a subsidiary incorporating HIFU activities merged all of its activity into EDAP TMS France SAS in

2008.

All intercompany transactions and balances are eliminated in consolidation.

Revenue Recognition, Policy [Policy Text Block]

Revenue recognition

Sales of goods:

one

-year warranty upon installation. The Company accrues for the warranty costs at the time of sale. Revenues related to disposables are recognized when goods are delivered.

Sales of RPPs and leases:

Sales of spare parts and services:

Revenues related to spare parts are recognized when goods are delivered. Maintenance contracts rarely exceed

one

year and are recognized on a straight line basis. Billings or cash receipts in advance of services due under maintenance contracts are recorded as deferred revenue.

Shipping and Handling Cost, Policy [Policy Text Block]

Shipping and handling costs

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

Cash and Cash Equivalents, Policy [Policy Text Block]

Cash equivalents and short term investments

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

days or less.

Cash investments with a maturity higher than

days are considered as short-term investments.

Receivables, Policy [Policy Text Block]

Accounts Receivables

Inventory, Policy [Policy Text Block]

Inventories

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

-in,

first

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

Property and equipment

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

seven

years.

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

Long-lived assets

may

Goodwill and Intangible Assets, Policy [Policy Text Block]

Goodwill and intangible assets

350,

“Goodwill and other intangible assets”, the impairment test is performed in

two

steps. The

first

step compares the fair value of the reporting unit with its carrying amount, including goodwill. If the fair value of the reporting unit is less than its carrying amount, a

second

step is performed to measure the amount of impairment loss. The

second

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

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

Stockholders' Equity, Policy [Policy Text Block]

Treasury Stocks

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

first

Standard Product Warranty, Policy [Policy Text Block]

Warranty expenses

The Company provides customers with a warranty for each product sold and accrues warranty expense at time of sale based upon historical claims experience. Standard warranty period

may

vary from

year to

years depending on the market. Actual warranty costs incurred are charged against the accrual when paid and are classified in cost of sales in the statement of income. Warranty expense amounted to

€319

thousand,

€354

thousand and

€429

thousand for the years ended

December

31,

2016,

2015

and

2014,

respectively.

Income Tax, Policy [Policy Text Block]

Income taxes

The Company accounts for income taxes in accordance with ASC

740,

‘‘Accounting for Income Taxes’’ Under ASC

740,

ASC740,

no provision has been made for income or withholding taxes on undistributed earnings of foreign subsidiaries, such undistributed earnings being permanently reinvested.

As of

January

2007,

the Company adopted

FIN48

(now ASC

740)

“Accounting for uncertainty in income tax”. Under

ASC740,

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

Research and development costs

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

The research tax credit amounted to

€511

thousand,

€448

thousand and

€518

thousand for the years ended

December

2016,

2015

and

2014,

respectively.

Advertising Costs, Policy [Policy Text Block]

Advertising costs

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

€744

thousand,

€461

thousand and

€413

thousand for the years ended

December

31,

2016,

2015

and

2014,

respectively.

Foreign Currency Transactions and Translations Policy [Policy Text Block]

Foreign currency translation and transactions

Translation of the financial statements of consolidated companies

The reporting currency of EDAP TMS S.A. for all years presented is the euro (€). The functional currency of each subsidiary is its local currency. In accordance with ASC

830,

all accounts in the financial statements are translated into euro from the functional currency at exchange rate as follows:

•

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

•

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

•

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

•

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

Foreign currencies transactions

Earnings Per Share, Policy [Policy Text Block]

Earnings per share

Derivatives, Policy [Policy Text Block]

Derivative instruments

ASC

815

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

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

Employee stock option plans

December

31,

2016,

the Company had

four

stock-based employee compensation plans. The Company adopted ASC

718,

“Share-Based Payment”, effective

January

2006.

ASC

718

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

May

22,

2007,

the shareholders of EDAP TMS S.A. authorized the Board of Directors to grant up to

600,000

options to subscribe to

600,000

new Shares at a fixed price to be set by the Board of Directors.

Conforming to this stock option plan, on

October

29,

2007,

the Board of Directors granted

504,088

options to subscribe to new Shares to certain employees of EDAP TMS. The exercise price was fixed at

€3.99

per share. Options were to begin vesting

one

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

October

29,

2011

(i.e.,

four

years after the date of grant). Shares acquired pursuant to the options cannot be sold prior to

four

years from the date of grant. The options expire on

October

29,

2017

(i.e.,

ten

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

December

31,

2007

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

€1,731

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

months, between

October

2007

and

October

2011.

There was no impact on

2014,

2015

and

2016

operating income. Under this plan,

327,838

options are still in force on

December

31,

2016.

Conforming to this stock option plan, on

June

25,

2010,

the Board of Directors granted the remaining

95,912

options to subscribe to new Shares to certain employees of EDAP TMS. The exercise price was fixed at

€1.88

per share. Options were to begin vesting

one

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

June

25,

2014

(i.e.,

four

years after the date of grant). Shares acquired pursuant to the options cannot be sold prior to

four

years from the date of grant. The options expire on

June

25,

2020

(i.e.,

ten

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

June

25,

2010

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

€143

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

months. The impact on operating income, in accordance with ASC

718,

was

€8

thousand on

2014

and there was no impact on

2015

and

2016

operating income. Under this plan,

50,000

options are still in force on

December

31,

2016.

June

24,

2010,

the shareholders authorized the Board of Directors to grant up to

229,100

options to purchase pre-existing Shares at a fixed price to be set by the Board of Directors. All of the Shares that

may

be purchased through the exercise of stock options are currently held as treasury stock. Conforming to this stock option plan, on

June

25,

2010,

the Board of Directors granted

229,100

options to purchase existing Shares to certain employees of EDAP TMS. The exercise price was fixed at

€2.38

per share. Options were to begin vesting

one

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

June

25,

2014

(i.e.,

four

years after the date of grant). Shares acquired pursuant to the options cannot be sold prior to

four

years from the date of grant. The options expire on

June

25,

2020

(i.e.,

ten

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

June

24,

2010

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

€328

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

months. The impact on operating income, in accordance with ASC

718,

was

€4

thousand on

2014

and there was no impact on

2015

and

2016

operating income. Under this plan,

127,100

options are still in force on

December

31,

2016.

December

19,

2012,

the shareholders authorized the Board of Directors to grant up to

500,000

options to subscribe to

500,000

new shares at a fixed price to be set by the Board of Directors. Conforming to this stock option plan, the Board of Directors granted

500,000

options to subscribe Shares to certain employees of EDAP TMS on

January

18,

2013.

The exercise price was fixed at

€1.91

per share. Options were to begin vesting

one

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

January

18,

2017

(i.e.,

four

years after the date of grant). Shares acquired pursuant to the options cannot be sold prior to

four

years from the date of grant. The options expire on

January

18,

2023

(i.e.,

ten

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

December

31,

2013

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

€660

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

months. The impact on operating income, in accordance with ASC

718,

was

€128

thousand,

€66

thousand and

€29

thousand in

2014,

2015

and

2016,

respectively. Under this plan,

362,500

options are still in force on

December

31,

2016.

February

18,

2016,

the shareholders authorized the Board of Directors to grant up to

1,000,000

options to subscribe to

1,000,000

new shares at a fixed price to be set by the Board of Directors. Conforming to this stock option plan, the Board of Directors granted

575,000

options to subscribe Shares to certain employees of EDAP TMS on

April

26,

2016.

The exercise price was fixed at

€3.22

per share. Options were to begin vesting

one

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

April

26,

2020

(i.e.,

four

years after the date of grant). Shares acquired pursuant to the options cannot be sold prior to

four

years from the date of grant. The options expire on

April

26,

2026

(i.e.,

ten

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

December

31,

2016

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

€331

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

months. The impact on operating income, in accordance with ASC

718,

was

€331

thousand on

2016.

Under this plan,

560,000

options are still in force on

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)

The Company did not make any grants during the years ended

December

31,

2015

and

2014.

(2)

Historical volatility calculated over

years.

Debt, Policy [Policy Text Block]

Warrants

March

28,

2012,

pursuant to a securities purchase agreement dated

March

22,

2012,

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

“March

2012

Placement”) with warrants attached (the

“March

2012

Investor Warrants”). The Company also issued warrants to the placement agent, Rodman & Renshaw LLC (the

“March

2012

Placement Agent Warrants” and together with the

March

2012

Investor Warrants, the

“March

2012

Warrants”). The Company has accounted for the

March

2012

Warrants as a liability and reflected this analysis in the Company’s financial statements filed for the year

2012.

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

March

2012

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

May

28,

2013,

pursuant to a securities purchase agreement dated

May

20,

2013,

as amended, the Company issued

3,000,000

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

“May

2013

Placement”) with warrants attached (the

“May

2013

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

“May

2013

Placement Agent Warrants” and together with the

May

2013

Investor Warrants, the

“May

2013

Warrants”). As the

May

2013

Warrants comprised the same structure and provisions than the

March

2012

Warrants, including an exercise price determined in U.S. dollars while the functional currency of the Company is the euro, the Company determined that the

May

2013

Warrants should be accounted for as a liability.

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

May

2013

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

April

14,

2016,

pursuant to a securities purchase agreement dated

April

2016,

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

“April

2016

Placement”) with warrants attached (the

“April

2016

Investor Warrants”). As the

April

2016

Warrants comprised the same structure and provisions than the

March

2012

and

May

2013

Warrants, including an exercise price determined in U.S. dollars while the functional currency of the Company is the Euro, the Company determined that the

April

2016

Warrants should be accounted for as a liability.

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

April

2016

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

Lease, Policy [Policy Text Block]

Leases and Sales and leaseback transactions

In accordance with ASC

840,

Accounting for Leases, the Company classifies all leases at the inception date as either a capital lease or an operating lease. A lease is a capital lease if it meets any

one

of the following criteria; otherwise, it is an operating lease:

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

The lease contains a bargain purchase option;

The lease term is at least

75%

of the property’s estimated remaining economic life;

The present value of the minimum lease payments at the beginning of the lease term is

90%

or more of the fair value of the leased property to the lessor at the inception date.

For sales type leases, the following

two

additional criteria are applied:

Collectability of the minimum lease payment is reasonably predictable;

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]

New accounting pronouncements

July

2015,

the FASB issued ASU

2015

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

2015

14)

which deferred the effective date for ASU No.

2014

09,

Revenue from Contracts with Customers (ASU

2014

09),

one

year. ASU

2014

will supersede the revenue recognition requirements in Revenue Recognition (Topic

605)

2014

is now effective for annual reporting periods beginning after

December

15,

2017,

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

January

2018.

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

December

15,

2016,

November

2015,

the FASB issued ASU No.

2015

17,

Balance Sheet Classification of Deferred Taxes

(ASU

2015

17),

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

2015

–

is effective for the Company in its

first

quarter of fiscal

2017,

with early application permitted and, upon adoption,

may

be applied either prospectively or retrospectively. The Company will adopt the ASU

2015

for the year ended

December

31,

2017.

February

2016,

the FASB issued ASU No.

2016

02,

Leases

(ASU

2016

02),

which supersedes ASC

840

“

Leases

” and creates a new topic, ASC

842

Leases

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

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

December

15,

2018

12.2.

August

2014,

the FASB issued ASC Update No.

2014

15,

Presentation of Financial Statements—Going Concern: Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern (Subtopic

205

40).

Update

2014

is effective for the annual period ending after

December

15,

2016,

and for annual periods and interim periods thereafter. The Company implemented ASU

2014

as of

January

2016.

Note 1 - Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2016

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

12 Months Ended

Dec. 31, 2016

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 5 - Inventories (Tables)

12 Months Ended

Dec. 31, 2016

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 8 - Goodwill and Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2016

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 11 - Other Accrued Liabilities (Tables)

12 Months Ended

Dec. 31, 2016

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 (Tables)

12 Months Ended

Dec. 31, 2016

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 Borrowings (Tables)

12 Months Ended

Dec. 31, 2016

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 Financial Instruments Carried at Fair Value (Tables)

12 Months Ended

Dec. 31, 2016

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 date	December 31, 2015	December 31, 2016
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, 2015	December 31, 2016
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, 2015	December 31, 2016
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, 2015	December 31, 2016
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, 2016
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

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

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

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Note 15 - Other Long-term Liabilities (Tables)

12 Months Ended

Dec. 31, 2016

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 (Tables)

12 Months Ended

Dec. 31, 2016

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 Intrinsic Value (2)		Options		Weighted average exercise price (€)		Aggregate Intrinsic Value (2)
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 20 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2016

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 23 - Fair Value of Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2016

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

	ASC 820 Level	December 31, 2016		December 31, 2015
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 thousands Euros unless otherwise stated	Investor Warrants 2012			Placement Agent Warrants 2012			Investor Warrants 2013			Placement Agent Warrants 2013			Investor Warrants 2016			Total Financial instruments carried at fair value
As of December 31, 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 (Tables)

12 Months Ended

Dec. 31, 2016

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 (Corporate)			FDA		Total consolidated
2016
Sales of goods		9,382			14,664			-			-		24,045
Sales of RPPs & leases		3,547			1,359			-			-		4,906
Sales of spare parts and services		862			5,766			-			-		6,628
Total sales		13,791			21,789			-			-		35,579
External other revenues		28			4			-			-		32
Total revenues		13,819			21,792								35,611
Total COS		(5,710	)		(13,490	)		-			-		(19,200	)
Gross 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 (Corporate)			FDA			Total consolidated
2015
Sales of goods		4,878			17,027			-			-			21,906
Sales of RPPs & leases		2,908			1,501			-			-			4,408
Sales of spare parts and services		658			5,246			-			-			5,904
Total sales		8,444			23,774			-			-			32,218
External other revenues		32			3			-			-			35
Total revenues		8,476			23,777			-			-			32,253
Total COS		(3,636	)		(14,832	)		-			-			(18,468	)
Gross 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 (Corporate)			FDA			Total consolidated
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 1 - Summary of Significant Accounting Policies (Details Textual) - EUR (€) € / shares in Units, € in Thousands								12 Months Ended
	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 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]

Expected dividend yield (in EUR per share)

^[1],[2]

6060.00%

€ 0

^[1]

1.00%

^[1]

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

€ 3.22

^[1]

€ 1.67

^[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 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 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

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

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 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]
2018	65
2019	48
2020	24
2021	10
2022
Total minimum payments	147
License Revenue [Member]
2018	152
2019
2020
2021
2022
Total minimum payments	€ 152

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 - 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 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 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 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 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 Intangible Assets - Schedule of Finite-Lived Intangible Assets, Future Amortization Expense (Details) € in Thousands	Dec. 31, 2016 EUR (€)
2017	€ 71
2018	38
2019	24
2020	3
2021
Total	€ 136

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 - 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

The carrying amount of consideration received or receivable as of the balance sheet date on potential earnings that were not recognized as revenue in conformity with GAAP, and which are expected to be recognized as such within one year or the normal operating cycle, if longer, including sales, license fees, and royalties, but excluding interest income.

The noncurrent portion of deferred revenue amount as of balance sheet date. Deferred revenue is a liability related to a revenue producing activity for which revenue has not yet been recognized, and is not expected to be recognized in the next twelve months. Generally, an entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP.

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 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 (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 - Schedule of Future Minimum Lease Payments for Capital Leases (Details) - EUR (€) € in Thousands	Dec. 31, 2016	Dec. 31, 2015
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)	€ (238)
Capital lease obligations, non-current	€ 313	€ 294

Note 12 - Lease Obligations - Schedule of Future Minimum Rental Payments for Operating Leases (Details) € in Thousands	Dec. 31, 2016 EUR (€)
FRANCE
2017	€ 321
2018	321
2019	321
2020	321
2021	321
2022	321
2023	321
2024	321
2025	152
Total	2,720
JAPAN
2017	303
2018	116
2019	21
2020	21
2021	16
2022
2023
2024
2025
Total	477
UNITED STATES
2017	47
2018	48
2019	48
2020	50
2021
2022
2023
2024
2025
Total	€ 193

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 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 Financial Instruments Carried at Fair Value (Details Textual) $ / shares in Units, € in Thousands, $ in Thousands	Apr. 14, 2016 USD ($) $ / shares shares	Apr. 14, 2016 EUR (€) shares	May 28, 2013 USD ($) $ / shares shares	May 28, 2013 EUR (€) shares	Mar. 28, 2012 USD ($) $ / shares shares	Mar. 28, 2012 EUR (€) shares	Dec. 31, 2016 EUR (€)	Dec. 31, 2015 EUR (€)
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 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 Financial Instruments Carried at Fair Value - Long Term Debt, Japan (Details) - JAPAN - EDAP Technomed Co Ltd. [Member]	Dec. 31, 2016 JPY (¥)
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 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

Fair value, after the effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset, expected to be settled within one year or normal operating cycle, if longer. Includes assets not subject to a master netting arrangement and not elected to be offset.

Strike price of warrants (in dollars per share) | € / shares

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

12 Months Ended

Apr. 14, 2016

USD ($)

$ / shares

May 28, 2013

USD ($)

$ / shares

Mar. 28, 2012

USD ($)

$ / shares

Dec. 31, 2016

USD ($)

$ / shares

Dec. 31, 2015

USD ($)

$ / shares

Dec. 31, 2014

€ / shares

Dec. 31, 2016

EUR (€)

€ / shares

Apr. 14, 2016

EUR (€)

Dec. 31, 2015

EUR (€)

€ / shares

May 28, 2013

EUR (€)

Mar. 28, 2012

EUR (€)

^[1]

€ 3.22

^[1]

1.00%

^[1]

March 2012 Investor Warrants [member]

^[1],[2]

6060.00%

$ 1.95

$ 3.28

$ 4.13

$ 2.75

1.05%

0.00%

120.00%

60.20%

70.00%

0.00%

$ 1.55

$ 0.69

$ 1.86

March 2012 Placement Agent Warrants [Member]

$ 2,173

$ 675

$ 1,840

€ 640

€ 1,691

€ 1,629

$ 1.95

$ 4.13

$ 2.50

0.92%

0.00%

120.00%

70.00%

0.00%

$ 1.52

$ 1.87

May 2013 Investor Warrants [Member]

$ 256

$ 107

€ 192

$ 3.96

$ 3.28

$ 4.13

$ 4.25

1.07%

0.00%

71.00%

60.20%

70.00%

0.00%

$ 2.35

$ 0.79

$ 1.82

May 2013 Placement Agent Warrants [Member]

$ 3,525

$ 1,179

$ 2,737

1,119

2,514

€ 2,725

$ 3.96

$ 4.13

$ 5

0.36%

0.00%

72.00%

70.00%

0.00%

$ 1.62

$ 0.44

April 2016 Investor Warrants [Member]

$ 292

$ 80

€ 73

€ 225

$ 3.64

$ 3.28

$ 4.50

0.00%

60.20%

0.00%

$ 1.09

$ 0.69

Defined Benefit Retirement Indemnity Plans, France [Member]

$ 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 Financial Instruments Carried at Fair Value - Valuation Model of Warrants (Details) (Parentheticals)			12 Months Ended
	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 Financial Instruments Carried at Fair Value - Schedule Of Long-term Debt and Financial Instruments Maturities (Details) € in Thousands	Dec. 31, 2016 EUR (€)
2017	€ 855
2018	3,467
2019	117
2020	83
2021
Total	€ 4,520

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 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 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 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 Liabilities - Reconciliation of Pension Cost Components (Details) - EUR (€)
€ in Thousands

12 Months Ended

Dec. 31, 2016

Dec. 31, 2015

Dec. 31, 2014

Benefit obligations at beginning of year

€ 694

^[1]

€ 665

^[1]

€ 491

Service cost

Interest cost

Actuarial (gain) / loss

(30)

123

Amortization of net prior service cost

Benefit obligations at end of year (1)

^[1]

842

694

665

Unrecognized actuarial (gain) loss (2)

^[2]

147

Unrecognized prior service cost (2)

^[2]

Accrued pension cost

673

612

550

Defined Benefit Retirement Indemnity Plans, Japan [Member]

Benefit obligations at beginning of year

906

^[3]

742

^[3]

640

Service cost

Interest cost

Actuarial (gain) / loss

147

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