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Document and Entity Information
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12 Months Ended |
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Dec. 31, 2012
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| Document Type | 20-F |
| Amendment Flag | false |
| Document Period End Date | Dec. 31, 2012 |
| Entity Registrant Name | EDAP TMS SA |
| Entity Central Index Key | 0001041934 |
| Current Fiscal Year End Date | --12-31 |
| Entity Filer Category | Non-accelerated Filer |
| Entity Common Stock, Shares Outstanding | 18,372,229 |
| Entity Current Reporting Status | Yes |
| Entity Voluntary Filers | No |
| Entity Well Known Seasoned Issuer | No |
| Document Fiscal Year Focus | 2012 |
| Document Fiscal Period Focus | FY |
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- Definition
If the value is true, then the document is an amendment to previously-filed/accepted document. No definition available.
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- Definition
End date of current fiscal year in the format --MM-DD. No definition available.
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- Definition
This is focus fiscal period of the document report. For a first quarter 2006 quarterly report, which may also provide financial information from prior periods, the first fiscal quarter should be given as the fiscal period focus. Values: FY, Q1, Q2, Q3, Q4, H1, H2, M9, T1, T2, T3, M8, CY. No definition available.
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- Definition
This is focus fiscal year of the document report in CCYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006. No definition available.
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- Definition
The end date of the period reflected on the cover page if a periodic report. For all other reports and registration statements containing historical data, it is the date up through which that historical data is presented. If there is no historical data in the report, use the filing date. The format of the date is CCYY-MM-DD. No definition available.
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- Definition
The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word "Other". No definition available.
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| X | ||||||||||
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- Definition
A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument. No definition available.
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| X | ||||||||||
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- Definition
Indicate "Yes" or "No" whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure. No definition available.
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| X | ||||||||||
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- Definition
Indicate whether the registrant is one of the following: (1) Large Accelerated Filer, (2) Accelerated Filer, (3) Non-accelerated Filer, (4) Smaller Reporting Company (Non-accelerated) or (5) Smaller Reporting Accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure. No definition available.
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| X | ||||||||||
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- Definition
The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Indicate "Yes" or "No" if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. No definition available.
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- Definition
Indicate "Yes" or "No" if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A. No definition available.
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- Definition
Financial instruments carried at fair value, current No definition available.
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- Definition
Financial instruments carried at fair value, non current No definition available.
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| X | ||||||||||
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- Definition
Non Convertible debentures No definition available.
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| X | ||||||||||
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- Definition
Carrying value as of the balance sheet date of obligations incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Amount due from customers or clients, more than one year from the balance sheet date, for goods or services that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Carrying amount as of the balance sheet date of the unpaid sum of the known and estimated amounts payable to satisfy all domestic and foreign income tax obligations due. This amount is the total of current and noncurrent accrued income taxes. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Carrying value as of the balance sheet date of obligations incurred and payable for statutory payroll taxes incurred through that date and withheld from employees pertaining to services received from them, including entity's matching share of the employees FICA taxes and contributions to the state and federal unemployment insurance programs. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Excess of issue price over par or stated value of the entity's capital stock and amounts received from other transactions involving the entity's stock or stockholders. Includes adjustments to additional paid in capital. Some examples of such adjustments include recording the issuance of debt with a beneficial conversion feature and certain tax consequences of equity instruments awarded to employees. Use this element for the aggregate amount of additional paid-in capital associated with common and preferred stock. For additional paid-in capital associated with only common stock, use the element additional paid in capital, common stock. For additional paid-in capital associated with only preferred stock, use the element additional paid in capital, preferred stock. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Details
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| X | ||||||||||
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- Details
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| X | ||||||||||
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- Definition
Amount equal to the present value (the principal) at the beginning of the lease term of minimum lease payments during the lease term (excluding that portion of the payments representing executory costs such as insurance, maintenance, and taxes to be paid by the lessor, together with any profit thereon) net of payments or other amounts applied to the principal, through the balance sheet date and due to be paid within one year (or one operating cycle, if longer) of the balance sheet date. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Amount equal to the present value (the principal) at the beginning of the lease term of minimum lease payments during the lease term (excluding that portion of the payments representing executory costs such as insurance, maintenance, and taxes to be paid by the lessor, together with any profit thereon) net of payments or other amounts applied to the principal, through the balance sheet date and due to be paid more than one year (or one operating cycle, if longer) after the balance sheet date. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes 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. Excludes cash and cash equivalents within disposal group and discontinued operation. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The portion of the carrying value of long-term convertible debt as of the balance sheet date that is scheduled to be repaid within one year or in the normal operating cycle if longer. Convertible debt is a financial instrument which can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Carrying amount of long-term convertible debt as of the balance sheet date, net of the amount due in the next twelve months or greater than the normal operating cycle, if longer. The debt is convertible into another form of financial instrument, typically the entity's common stock. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
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. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
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. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards expected to be realized or consumed within one year or operating cycle, if longer. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Carrying value of amounts transferred to third parties for security purposes that are expected to be returned or applied towards payment after one year or beyond the operating cycle, if longer. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Carrying amount as of the balance sheet date, which is the cumulative amount paid and (if applicable) the fair value of any noncontrolling interest in the acquiree, adjusted for any amortization recognized prior to the adoption of any changes in generally accepted accounting principles (as applicable) and for any impairment charges, in excess of the fair value of net assets acquired in one or more business combination transactions. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Sum of the carrying amounts of all intangible assets, excluding goodwill, as of the balance sheet date, net of accumulated amortization and impairment charges. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Carrying amount (lower of cost or market) as of the balance sheet date of inventories less all valuation and other allowances. Excludes noncurrent inventory balances (expected to remain on hand past one year or one operating cycle, if longer). Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Total of all Liabilities and Stockholders' Equity items (or Partners' Capital, as applicable), including the portion of equity attributable to noncontrolling interests, if any. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Details
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| X | ||||||||||
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- Definition
Carrying amount of long-term debt, net of unamortized discount or premium, scheduled to be repaid within one year or the normal operating cycle, if longer. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Carrying amount of long-term debt, net of unamortized discount or premium, excluding amounts to be repaid within one year or the normal operating cycle, if longer (current maturities). Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The sum of amounts currently receivable other than from customers. For classified balance sheets, represents the current amount receivable, that is amounts expected to be collected within one year or the normal operating cycle, if longer. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Aggregate carrying value as of the balance sheet date of the liabilities for deferred compensation arrangements payable within one year (or the operating cycle. if longer) other than those specified elsewhere in the taxonomy. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Aggregate carrying amount of current liabilities (due within one year or within the normal operating cycle if longer) not separately disclosed in the balance sheet. Includes costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered and of liabilities not separately disclosed. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Aggregate carrying amount, as of the balance sheet date, of noncurrent obligations not separately disclosed in the balance sheet. Noncurrent liabilities are expected to be paid after one year (or the normal operating cycle, if longer). Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Sum of the carrying amount for an unclassified balance sheet date of expenditures made in advance of when the economic benefit of the cost will be realized, and which will be expensed in future periods with the passage of time or when a triggering event occurs and the carrying amount as of the balance sheet date of assets not otherwise specified in the taxonomy. Also includes assets not individually reported in the financial statements, or not separately disclosed in notes. No definition available.
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| X | ||||||||||
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- Definition
Amount, net of accumulated depreciation, depletion and amortization, of long-lived physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The cumulative amount of the reporting entity's undistributed earnings or deficit. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Reflects the total carrying amount as of the balance sheet date of debt having initial terms less than one year or the normal operating cycle, if longer. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Investments which are intended to be sold in the short term (usually less than one year or the normal operating cycle, whichever is longer) including trading securities, available-for-sale securities, held-to-maturity securities, and other short-term investments not otherwise listed in the existing taxonomy. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Details
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| X | ||||||||||
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- Definition
The amount allocated to treasury stock. Treasury stock is common and preferred shares of an entity that were issued, repurchased by the entity, and are held in its treasury. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Statement of Financial Position (Parenthetical) (EUR €)
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Dec. 31, 2012
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Dec. 31, 2011
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Common Stock [Member]
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| Common Stock, Par Value Per Share | € 0.13 | € 0.13 |
| Common Stock, Shares, Issued | 18,753,757 | 13,726,532 |
| Common Stock, Shares, Outstanding | 18,372,229 | 13,345,004 |
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Treasury Stock [Member]
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| Treasury Stock, Shares | 381,528 | 381,528 |
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- Definition
Face amount or stated value of common stock per share; generally not indicative of the fair market value per share. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Number of common and preferred shares that were previously issued and that were repurchased by the issuing entity and held in treasury on the financial statement date. This stock has no voting rights and receives no dividends. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Statement of Operations (EUR €)
In Thousands, except Share data, unless otherwise specified |
12 Months Ended | ||
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Dec. 31, 2012
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Dec. 31, 2011
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Dec. 31, 2010
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|
| Revenues | |||
| Sales of goods | € 17,009 | € 12,399 | € 13,135 |
| Sales of RPPs & leases | 3,988 | 4,508 | 4,689 |
| Sales of spare parts and services | 5,021 | 5,365 | 5,378 |
| Total sales | 26,018 | 22,272 | 23,202 |
| Total net sales | 26,018 | 22,272 | 23,202 |
| Other revenues | 47 | 20 | 506 |
| Total revenues | 26,065 | 22,292 | 23,708 |
| Cost of goods | (9,735) | (7,365) | (7,656) |
| Cost of RPPs & leases | (2,329) | (2,240) | (2,641) |
| Cost of spare parts and services | (3,568) | (3,830) | (3,956) |
| Total cost of sales | (15,632) | (13,435) | (14,253) |
| Gross profit | 10,433 | 8,857 | 9,455 |
| Operating Expenses | |||
| Research and development expenses | (2,659) | (2,436) | (3,268) |
| Selling and marketing expenses | (6,620) | (5,874) | (6,684) |
| General and administrative expenses | (3,185) | (3,044) | (3,320) |
| Loss from operations | (2,030) | (2,497) | (3,818) |
| Nonoperating Income (Expense) | |||
| Foreign currency exchange gain (loss), net | (733) | 482 | 884 |
| Other income (expense), net | 0 | (50) | 0 |
| Financial (expense) income, net | (4,594) | 1,522 | (8,844) |
| Income (loss) before taxes | (7,358) | (543) | (11,778) |
| Income tax (expense) benefit | (118) | (395) | (939) |
| Net income (loss) | € (7,475) | € (938) | € (12,717) |
| Earnings per share | |||
| Basic income (loss) per share | € (0.43) | € (0.07) | € (0.98) |
| Diluted income (loss) per share | € (0.43) | € (0.07) | € (0.98) |
| Basic Weighted average shares outstanding | 17,556,395 | 13,345,004 | 13,008,401 |
| Diluted Weighted average shares outstanding | 17,556,395 | 13,345,004 | 13,008,401 |
| X | ||||||||||
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- Definition
Cost of RPPs and leases No definition available.
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| X | ||||||||||
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- Definition
Cost of spare parts and services No definition available.
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| X | ||||||||||
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- Definition
Financial (expense) income, net No definition available.
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| X | ||||||||||
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- Definition
Other income (expense), net No definition available.
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| X | ||||||||||
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- Definition
Sales of RPPs and leases No definition available.
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| X | ||||||||||
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- Definition
Sales of spare parts and services No definition available.
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| X | ||||||||||
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- Definition
Total net sales No definition available.
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| X | ||||||||||
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- Definition
Total sales No definition available.
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| X | ||||||||||
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- Definition
Total costs related to goods produced and sold during the reporting period. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The aggregate cost of goods produced and sold and services rendered during the reporting period. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Details
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| X | ||||||||||
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- Definition
The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The aggregate foreign currency transaction gain (loss) (both realized and unrealized) included in determining net income for the reporting period. Excludes foreign currency transactions designated as hedges of net investment in a foreign entity and intercompany foreign currency transactions that are of a long-term nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements. For certain enterprises, primarily banks, that are dealers in foreign exchange, foreign currency transaction gains (losses) may be disclosed as dealer gains (losses). Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Sum of operating profit and nonoperating income or expense before Income or Loss from equity method investments, income taxes, extraordinary items, and noncontrolling interest. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The sum of the current income tax expense or benefit and the deferred income tax expense or benefit pertaining to continuing operations. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Details
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| X | ||||||||||
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- Details
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| X | ||||||||||
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- Definition
The net result for the period of deducting operating expenses from operating revenues. No definition available.
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| X | ||||||||||
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- Definition
Revenues from the sale of other goods or rendering of other services, not elsewhere specified in the taxonomy; net of (reduced by) sales adjustments, returns, allowances, and discounts. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Aggregate revenue recognized during the period (derived from goods sold, services rendered, insurance premiums, or other activities that constitute an entity's earning process). For financial services companies, also includes investment and interest income, and sales and trading gains. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Details
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| X | ||||||||||
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- Definition
Aggregate revenue during the period from the sale of goods in the normal course of business, after deducting returns, allowances and discounts. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The aggregate total amount of expenses directly related to the marketing or selling of products or services. No definition available.
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| X | ||||||||||
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- Definition
The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Additions to capitalized assets produced by the Company No definition available.
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| X | ||||||||||
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- Definition
Operating cash flow No definition available.
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| X | ||||||||||
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- Definition
Change in allowances for doubtful accounts amp; slow-moving inventories No definition available.
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| X | ||||||||||
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- Definition
Change in fair value No definition available.
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| X | ||||||||||
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- Definition
Increase (decrease) in deposits and guarantees, net No definition available.
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| X | ||||||||||
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- Details
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| X | ||||||||||
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- Definition
Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes 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. Excludes cash and cash equivalents within disposal group and discontinued operation. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Amount of increase (decrease) in cash and cash equivalents. Cash and cash equivalents are the amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes 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. Excludes cash and cash equivalents within disposal group and discontinued operation. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The component of income tax expense for the period representing the increase (decrease) in the entity's deferred tax assets and liabilities pertaining to continuing operations. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The effect of exchange rate changes on cash balances held in foreign currencies. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Costs and payments related to employee benefits and equity-based compensation, such as pension expense and contributions, other postretirement benefits expense and payments, stock or unit options expense, and amortization of restricted stock or unit. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The gains (losses) included in results of operations resulting from the sale or disposal of other assets. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The increase (decrease) during the reporting period of the sum of amounts due within one year (or one business cycle) from customers for the credit sale of goods and services; and from note holders for outstanding loans. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Change in recurring obligations of a business that arise from the acquisition of merchandise, materials, supplies and services used in the production and sale of goods and services. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The increase (decrease) during the reporting period in the aggregate value of all inventory held by the reporting entity, associated with underlying transactions that are classified as operating activities. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The increase (decrease) during the reporting period of all assets and liabilities used in operating activities. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Details
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| X | ||||||||||
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- Definition
The increase (decrease) during the reporting period in other obligations or expenses incurred but not yet paid. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The increase (decrease) during the reporting period in other noncurrent operating liabilities not separately disclosed in the statement of cash flows. No definition available.
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| X | ||||||||||
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- Definition
The increase (decrease) during the reporting period in other assets used in operating activities not separately disclosed in the statement of cash flows. May include changes in other current assets, other noncurrent assets, or a combination of other current and noncurrent assets. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The net cash inflow or outflow from financing activity for the period. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Details
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| X | ||||||||||
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- Definition
The net cash inflow or outflow from investing activity. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Details
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| X | ||||||||||
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- Definition
The net cash from (used in) all of the entity's operating activities, including those of discontinued operations, of the reporting entity. Operating activities generally involve producing and delivering goods and providing services. Operating activity cash flows include transactions, adjustments, and changes in value that are not defined as investing or financing activities. While for technical reasons this element has no balance attribute, the default assumption is a debit balance consistent with its label. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Details
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| X | ||||||||||
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- Definition
The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The cash outflow to acquire asset without physical form usually arising from contractual or other legal rights, excluding goodwill. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The cash outflow for securities or other assets acquired, which qualify for treatment as an investing activity and are to be liquidated, if necessary, within the current operating cycle. Includes cash flows from securities classified as trading securities that were acquired for reasons other than sale in the short-term. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The cash inflow from the additional capital contribution to the entity. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The cash inflow from a debt initially having maturity due after one year or beyond the operating cycle, if longer. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The net cash inflow or outflow for borrowing having initial term of repayment within one year or the normal operating cycle, if longer. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Cash received from sales of assets, other than those represented by other elements (securities, loans, mortgages, real estate). Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The cash inflow associated with the sale of other investments not otherwise defined in the taxonomy. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The cash outflow for the obligation for a lease meeting the criteria for capitalization (with maturities exceeding one year or beyond the operating cycle of the entity, if longer). Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The cash outflow for debt initially having maturity due after one year or beyond the normal operating cycle, if longer. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The gross proceeds received from the asset(s) sold in connection with the transaction involving the sale of property to another party and the lease back to the seller. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Warrants and stock options granted No definition available.
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| X | ||||||||||
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- Definition
Warrants and stock options granted (Shares) No definition available.
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| X | ||||||||||
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- Definition
The increase (decrease) during the reporting period in the amount due to fund pension and non-pension benefits to employees, retired and disabled former employees. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Amount before tax, net of reclassification adjustments, resulting from the process of expressing in the reporting currency of the reporting entity those amounts that are denominated or measured in a different currency, and from transactions whose terms are denominated in a currency other than the entity's functional currency, which is attributable to noncontrolling interests. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Number of shares of stock issued as of the balance sheet date, including shares that had been issued and were previously outstanding but which are now held in the treasury. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Number of new stock issued during the period. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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|
Statement of Comprehensive Income (EUR €)
In Thousands, unless otherwise specified |
12 Months Ended | ||
|---|---|---|---|
|
Dec. 31, 2012
|
Dec. 31, 2011
|
Dec. 31, 2010
|
|
| Net income (loss) | € (7,475) | € (938) | € (12,717) |
| Other comprehensive loss: | |||
| Foreign currency translation adjustments | 315 | (274) | (93) |
| Provision for retirement indemnities | (52) | 70 | (162) |
| Comprehensive income (loss), net of tax | € (7,213) | € (1,143) | € (12,972) |
| X | ||||||||||
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- Definition
The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the reporting entity. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, but excludes any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
|
- Definition
Net of tax and reclassification adjustments amount of the increase (decrease) in accumulated other comprehensive income (loss) related to pension and other postretirement benefit plans, attributable to the parent entity. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Amount after tax and reclassification adjustments, resulting from the process of expressing in the reporting currency of the reporting entity those amounts that are denominated or measured in a different currency, and from transactions whose terms are denominated in a currency other than the entity's functional currency, which is attributable to the parent entity. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Details
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Summary Of Significant Accounting Policies
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12 Months Ended | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Dec. 31, 2012
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| Summary Of Significant Accounting Policies [Text Block] |
1—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
1-1 Nature of operations
EDAP TMS S.A. and its subsidiaries (‘‘the Company’’) are engaged in the development, production, marketing, distribution and maintenance of a portfolio of minimally-invasive medical devices for the treatment of urological diseases. 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 and Asia.
The Company purchases the majority of the components used in its products from a number of suppliers but for some components, relies on a single source. Delay would be caused if the supply of these components or other components was interrupted and these delays could be extended in certain situations where a component substitution may require regulatory approval. Failure to obtain adequate supplies of these components in a timely manner could have a material adverse effect on the Company’s business, financial position and results of operation.
1-2 Management estimates
The preparation of financial statements in conformity with U.S. generally accepted accounting principles (‘‘U.S. GAAP’’) requires management to make estimates and assumptions, such as business plans, that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
1-3 Consolidation
The accompanying consolidated financial statements include the accounts of EDAP TMS S.A. and all its domestic and foreign owned subsidiaries, which include EDAP TMS France SAS, EDAP Technomed Inc., 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
1-4 Revenue recognition
Sales of goods:
For medical device sales with no significant remaining vendor obligation, payments contingent upon customer financing, acceptance criteria that can be subjectively interpreted by the customer, or tied to the use of the device, revenue is recognized when evidence of an arrangement exists, title to the device passes (depending on terms, either upon shipment or delivery), and the customer has the intent and ability to pay in accordance with contract payment terms that are fixed or determinable. For sales in which payment is contingent upon customer financing, acceptance criteria can be subjectively interpreted by the customer, or payment depends on use of the device, revenue is recognized when the contingency is resolved. The Company provides training and provides a minimum of one-year warranty upon installation. The Company accrues for the 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 Ablatherm 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.
F-9
EDAP TMS S.A. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(in thousands of euros unless otherwise noted, except per share data)
Sales of spare parts and services:
Revenues related to spare parts are recognized when goods are delivered. Maintenance contracts rarely exceed one year and are recognized on a straight line basis. Billings or cash receipts in advance of services due under maintenance contracts are recorded as deferred revenue.
1-5 Shipping and handling costs
The Company recognizes revenue from the shipping and handling of its products as a component of revenue. Shipping and handling costs are recorded as a component of cost of sales.
1-6 Cash equivalents and short term investments
Cash equivalents are cash investments which are highly liquid and have initial maturities of
90
days or less.
Cash investments with a maturity higher than
90
days are considered as short-term investments.
1-7 Accounts Receivables
Accounts receivables are stated at cost net of allowances for doubtful accounts. The Company makes judgments as to its ability to collect outstanding receivables and provides allowances for the portion of receivables when collection becomes doubtful. Provision is made based upon a specific review of all significant outstanding invoices. These estimates are based on our bad debt write-off experience, analysis of credit information, specific identification of probable bad debt based on our collection efforts, aging of accounts receivables and other known factors.
1-8 Inventories
Inventories are valued at the lower of manufacturing cost, which is principally comprised of components and labor costs, or market (net realizable value). Cost is determined on a first-in, first-out basis for components and spare parts and by specific identification for finished goods (medical devices). The Company establishes reserves for inventory estimated to be obsolete, unmarketable or slow moving, first based on a detailed comparison between quantity in inventory and historical consumption and then based on case-by-case analysis of the difference between the cost of inventory and the related estimated market value.
1-9 Property and equipment
Property and equipment is stated at historical cost. Depreciation and amortization of property and equipment are calculated using the straight-line method over the estimated useful life of the related assets, as follows:
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.
F-10
EDAP TMS S.A. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(in thousands of euros unless otherwise noted, except per share data)
1-10 Long-lived assets
The Company reviews the carrying value of its long-lived assets, including fixed assets and intangible assets, for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be fully recoverable. Recoverability of long-lived assets is assessed by a comparison of the carrying amount of the assets (or the Group of assets, including the asset in question, that represents the lowest level of separately-identifiable cash flows) to the total estimated undiscounted cash flows expected to be generated by the asset or group of assets. If the future net undiscounted cash flows is less than the carrying amount of the asset or group of assets, the asset or group of assets is considered impaired and an expense is recognized equal to the amount required to reduce the carrying amount of the asset or group of assets to its then fair value. Fair value is determined by discounting the cash flows expected to be generated by the assets, when the quoted market prices are not available for the long-lived assets. Estimated future cash flows are based on assumptions and are subject to risk and uncertainty.
1-11 Goodwill and intangible assets
Goodwill represents the excess of purchase price over the fair value of identifiable net assets of businesses acquired. Goodwill is not amortized but instead tested annually for impairment or more frequently when events or change in circumstances indicate that the assets might be impaired by comparing the carrying value to the fair value of the reporting units to which it is assigned. Under ASC 350, “Goodwill and other intangible assets”, the impairment test is performed in two steps. The first step compares the fair value of the reporting unit with its carrying amount, including goodwill. If the fair value of the reporting unit is less than its carrying amount, a second step is performed to measure the amount of impairment loss. The second step allocates the fair value of the reporting unit to the Company’s tangible and intangible assets and liabilities. This derives an implied fair value for the reporting unit’s goodwill. If the carrying amount of the reporting units goodwill exceeds the implied fair value of that goodwill, an impairment loss is recognized equal to that excess. For the purpose of any impairment test, the Company relies upon projections of future undiscounted cash flows and takes into account assumptions regarding the evolution of the market and its ability to successfully develop and commercialize its products.
Changes in market conditions could have a major impact on the valuation of these assets and could result in additional impairment losses.
Intangible assets consist primarily of purchased patents relating to lithotripters, purchased licenses, a purchased trade name and a purchased trademark. The basis for valuation of these assets is their historical acquisition cost. Amortization of intangible assets is calculated by the straight-line method over the shorter of the contractual or estimated useful life of the assets, as follows:
Patents....................................................................
5
years
Licenses..................................................................
5
years
Trade name and trademark ..................................
7
years
1-12
Treasury Stocks
Treasury stock purchases are accounted for at cost. The sale of treasury stocks is accounted for using the first in first out method. Gains on the sale or retirement of treasury stocks are accounted for as additional paid-in capital whereas losses on the sale or retirement of treasury stock are recorded as additional paid-in capital to the extent that previous net gains from sale or retirement of treasury stocks are included therein; otherwise the losses shall be recorded to accumulated benefit (deficit) account. Gains or losses from the sale or retirement of treasury stock do not affect reported results of operations.
F-11
EDAP TMS S.A. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(in thousands of euros unless otherwise noted, except per share data)
1-13
Warranty expenses
The Company provides customers with a warranty for each product sold and accrues warranty expense at time of sale based upon historical claims experience. Standard warranty period may vary from
1
year to
5
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 €
469
thousand, €
362
thousand and €
555
thousand for the years ended December 31, 2012, 2011 and 2010 respectively.
1
-14
Income taxes
As of January 1, 2007, the Company adopted FIN48 (now ASC 740) “Accounting for uncertainty in income tax”. Under ASC740, the measurement of a tax position that meets the more-likely-that-not recognition threshold must take into consideration the amounts and probabilities of the outcomes that could be realized upon ultimate settlement using the facts, circumstances and information available at the reporting date.
1-15 Research and development costs
Research and development costs are recorded as an expense in the period in which they are incurred.
The French government provides tax credits to companies for innovative research and development.
This tax credit is calculated based on a percentage of eligible research and development costs and it can be refundable in cash and is not contingent on future taxable income. As such, the Company considers the research tax credits as a grant, offsetting operating expenses
.
The research tax credit
amounted to
€
256
thousand, €
411
thousand and €
327
thousand for the years ended December 31 2012, 2011 and 2010 respectively.
1-16 Advertising costs
Advertising costs are recorded as an expense in the period in which they are incurred. Advertising costs amounted to €
374
thousand, €
652
thousand and €
920
thousand for the years ended December 31, 2012, 2011 and 2010 respectively.
F-12
EDAP TMS S.A. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(in thousands of euros unless otherwise noted, except per share data)
1-17 Foreign currency translation and transactions
Translation of the financial statements of consolidated companies
The reporting currency of EDAP TMS S.A. for all years presented is the euro (€). The functional currency of each subsidiary is its local currency. In accordance with ASC 830, all accounts in the financial statements are translated into euro from the functional currency at exchange rate as follows:
Foreign currencies transactions
Transactions involving foreign currencies are translated into the functional currency using the exchange rate prevailing at the time of the transactions. Receivables and payables denominated in foreign currencies are translated at year-end exchange rates. The resulting unrealized exchange gains and losses are carried to the statement of income.
1-18 Earnings per share
Basic earnings per share is computed by dividing income available to common shareholders by the weighted average number of shares of common stock outstanding for the period. Diluted earnings per share reflects potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the earnings of the Company. The dilutive effects of the Company’s common stock options and warrants is determined using the treasury stock method to measure the number of shares that are assumed to have been repurchased using the average market price during the period, which is converted from U.S. dollars at the average exchange rate for the period.
1-19 Derivative instruments
ASC 815 requires the Company to recognize all of its derivative instruments as either assets or liabilities in the statement of financial position at fair value. The accounting for changes in the fair value (i.e., gains or losses) of a derivative instrument depends on whether it has been designated and qualifies as part of a hedging relationship and further, on the type of hedging relationship. For those derivative instruments that are designated and qualify as hedging instruments, the Company must classify the hedging instrument, based upon the exposure being hedged, as fair value hedge, cash flow hedge or a hedge of a net investment in a foreign operation.
Gains and losses from derivative instruments are recorded in the income statement.
F-13
EDAP TMS S.A. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(in thousands of euros unless otherwise noted, except per share data)
1-20 Employee stock option plans
At December 31, 2012, the Company had three stock-based employee compensation plans. The Company adopted ASC 718, “Share-Based Payment”, effective January 1, 2006. ASC 718 requires the recognition of fair value of stock compensation as an expense in the calculation of net income (loss).
The 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:
(1) The Company did not make any grants during the years ended December 31, 2012 and 2011.
1-21 Convertible debentures and detachable warrants
Convertible Debentures
On October 29, 2007, the Company issued $20
million in aggregate principal amount of non-secured, convertible debentures due October 29, 2012 (the ‘2007 Convertible Debentures’) with detachable warrants (the ‘2007 Warrants’). See Note 14 of the 2011 Annual Report on Form 20-F for further discussion. At the inception date, the Company elected to measure the instrument and the embedded derivatives in their entirety at fair value, with changes in fair value reported in the income statement under financial income, in accordance with ASC 815. Thus, the convertible debentures together with their embedded derivatives were recorded as a liability, with subsequent changes in fair value recorded in financial income and expenses. The Company used a binomial valuation model to measure the fair value of the Investor Warrants as defined below and a binomial valuation model with a Company specific credit spread to measure the fair value of the convertible debentures.
On January 19, 2012, the Company entered into a privately negotiated Exchange Agreement with all holders of the then outstanding 2007 Convertible Debentures and 2007 Warrants. Pursuant to the terms of the Exchange Agreement, certain holders agreed to exchange their outstanding securities for newly issued ordinary shares and an amount in cash (the ‘Option A Holders’), while all other holders (the ‘Option B Holders’) agreed to exchange their outstanding securities for new, non-convertible debentures due June 30, 2014 (the ‘2012 New Debentures’) and new warrants (the ‘2012 Exchange Offer Warrants’). The Company closed the Exchange on January 25, 2012. The 2012 New Debentures were recorded as a liability at their fair value at inception and subsequently valued on an amortized cost basis. The 2012 Exchange Offer Warrants were recorded as equity instruments and the Company used a Black-Scholes pricing model to determine their value at inception. See Note 14, 16 and 20 for further discussion.
F-14
EDAP TMS S.A. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(in thousands of euros unless otherwise noted, except per share data)
Warrants:
The 2007 Warrants were issued to both the investors in the 2007 Convertible Debentures and to the bank that assisted the Company as the Placement Agent. See Note 14 of the 2011 Annual Report on Form 20-F for further discussion. The warrants issued to the investors in the Convertible Debentures (“The 2007 Investor Warrants”) and the Placement Agent (“The 2007 Placement Agent Warrants”) were evaluated at issuance under FASB ASC 480-10-25, and ASC 815-40-15 and ASC 815-40-25 (formerly EITF 07-5 and 00-19, respectively) as freestanding instruments, as they were both legally detachable and separately exercisable from any other instruments. Based on this analysis, the 2007 Warrants were classified as a derivative liability because the Company may have been required to pay a net-cash settlement upon the occurrence of certain events outside the control of the company. Specifically, Section 3(e) (Certain Adjustments-Fundamental Transaction) of the 2007 Warrants provided that under certain circumstances outside the control of the Company, the Company might be required, at the Holder’s election, to pay an amount of cash equal to the value of the warrant as determined in accordance with the Black-Scholes option pricing model. As a result, the 2007 Warrants did not qualify for the a scope exception from derivative accounting under ASC 815-10-15-74(a) as it was not always within the Company’s control to settle the contract in its own shares and therefore did not meet the guidance of ASC 815-40-25.
The valuation model of the 2007 Investor Warrants used a binomial valuation model at inception to capture the complexity of the instruments. For subsequent years, the Company used a Black-Scholes valuation model with changes in fair value recorded as a financial expense or income. At December 31, 2012, all the 2007 Placement Agent Warrants had been exchanged against ADRs.
The 2012 Exchange Offer Warrants were issued to Option B Holders as part of the January 19, 2012 Exchange Agreement, closed on January 25, 2012.The Company determined that the Warrants, which require settlement in shares, should be recognized as equity instruments See Note 16.6 for further discussion.
The Company used the Black-Scholes pricing model to value the 2012 Exchange Offer Warrants at inception.
On March 28, 2012, pursuant to a securities purchase agreement dated March 22, 2012, as amended, the Company issued new ordinary shares in the form of ADSs to selected institutional investors in a registered direct placement (the “March 2012 Placement”) with warrants attached (the “March 2012 Investor Warrants”). The Company also issued warrants to the placement agent, Rodman & Renshaw LLC (the “March 2012 Placement Agent Warrants” and together with the March 2012 Investor Warrants, the “March 2012 Warrants”). Pursuant to guidance of ASC 815-40-15-7(i), the Company determined that the March 2012 Warrants could not be considered as being indexed to the Company’s own stock, on the basis that the exercise price of the March 2012 Warrants is determined in U.S. dollars while the functional currency of the Company is the Euro. Therefore, the Company determined that the March 2012 Warrants should be accounted for as a liability.
The Company used the Black-Scholes pricing model to value the March 2012 Warrants at inception, with changes in fair value recorded as a financial expense or income.
F-15
EDAP TMS S.A. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(in thousands of euros unless otherwise noted, except per share data)
1-22 Leases and Sales and leaseback transactions
In accordance with ASC 840, Accounting for Leases, the Company classifies all leases at the inception date as either a capital lease or an operating lease. A lease is a capital lease if it meets any one of the following criteria; otherwise, it is an operating lease:
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.
1-23 New accounting pronouncements
In September 2011, the FASB issued ASU 2011-08, "Testing Goodwill for Impairment" ("ASU 2011-08"). ASU 2011-08 allows a company to first assess qualitative factors to determine whether it is more-likely-than-not that the fair value of a reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform the two-step goodwill impairment test. The more-likely-than-not threshold is defined as having a likelihood of more than
50
percent. The provisions of ASU 2011-08 are effective for annual and interim goodwill impairment tests performed for fiscal years beginning after December 15, 2011 with early adoption permitted. The adoption of ASU 2011-08 did not impact the company's consolidated financial statements.
In June 2011, the FASB issued ASU 2011-05, "Presentation of Comprehensive Income" ("ASU 2011-05"). ASU 2011-05 requires, in part, that companies present the total of comprehensive income, the components of net income and the components of other comprehensive income either in a single continuous statement of comprehensive income or in two separate but consecutive statements. The provisions of ASU 2011-05 are effective for fiscal years, and interim periods within those years, beginning after December 15, 2011. The adoption of ASU 2011-05 did not impact the company's consolidated financial statements.
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- Definition
The entire disclosure for all significant accounting policies of the reporting entity. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Cash and Cash Equivalents Disclosure
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2—CASH EQUIVALENTS AND SHORT TERM INVESTMENTS
Cash and cash equivalents and short term investments are comprised of the following:
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 2012 and 2011, short term investments comprise €
1.0
million pledged in favour of the bank as a collateral to a €
1.0
million short term loan. See Note 13.
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- Definition
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. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Trade Accounts And Notes Receivable, Net
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3—TRADE ACCOUNTS AND NOTES RECEIVABLE, NET
Trade accounts and notes receivable consist of the following:
Notes receivable usually represent commercial bills of exchange (drafts) with initial maturities of
90
days or less.
Bad debt expenses amount to €
516
thousand, €
191
thousand and €
200
thousand, for the years ended December 31, 2012, 2011, and 2010.
Long term portion consists mainly of capital leases of medical devices. Future minimum lease payments to be received over the five coming years are as follows:
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- Definition
The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Other Receivables
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| Other Receivables [Text Block] |
4—OTHER RECEIVABLES
Other receivables consist of the following:
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4-Other Receivables [Text Block] No definition available.
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Inventories
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| Inventories [Text Block] |
5—INVENTORIES
Inventories consist of the following:
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 an income of €
186
thousand for the year ended December 31, 2012 and an expense of €
428
thousand and €
184
thousand for the years ended December 31, 2011 and 2010, respectively.
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- Definition
The entire disclosure for inventory. This may include, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the major classes of inventory, and the nature of the cost elements included in inventory. If inventory is stated above cost, accrued net losses on firm purchase commitments for inventory and losses resulting from valuing inventory at the lower-of-cost-or-market may also be included. For LIFO inventory, may disclose the amount and basis for determining the excess of replacement or current cost over stated LIFO value and the effects of a LIFO quantities liquidation that impacts net income. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Other Assets
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6—OTHER ASSETS
Other assets consist of the following:
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- Definition
Tabular disclosure of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer; the aggregate carrying amount of current assets, not separately presented elsewhere in the balance sheet; and other deferred costs. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Property And Equipment, Net
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7—PROPERTY AND EQUIPMENT, NET
Property and equipment consist of the following:
Depreciation and amortization expense related to property and equipment amounted to €
802
thousand, to €
870
thousand and €
950
thousand for the years ended December 31, 2012, 2011 and 2010, respectively.
Capitalized costs on equipment held under capital leases of €
3,639
thousand and €
3,426
thousand and are included in property and equipment at December 31, 2012 and 2011, respectively. Accumulated amortization of these assets leased to third parties was €
2,646
thousand and €
2,454
thousand, at December 31, 2012 and 2011, respectively. Amortization expense on assets held under capital leases is included in total amortization expense and amounted to €
331
thousand, €
333
thousand and €
333
thousand for the years ended December 31, 2012, 2011 and 2010, respectively.
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- Definition
The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Goodwill And Intangible Assets
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| Goodwill And Intangible Assets [Text Block] |
8—GOODWILL AND INTANGIBLE ASSETS
As discussed in Note 1-11, the Company adopted ASC 350, ‘‘Goodwill and Other Intangible Assets’’, on January 1, 2002. ASC 350 requires that goodwill and other intangible assets that have indefinite lives not be amortized but instead be tested at least annually for impairment, or more frequently when events or change in circumstances indicate that the asset might be impaired, by comparing the carrying value to the fair value of the reporting unit to which they are assigned. The Company considers its ASC 280 operating segment — High Intensity Focused Ultrasound (HIFU) and Urology Devices and Services (UDS) — to be its reporting units for purposes of testing for impairment. Goodwill amounts to €
1,767
thousand for the UDS division and to €
645
thousand for the HIFU division, at December 31, 2012.
The Company completed the required annual impairment test in the fourth quarter of 2012. 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.
A 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:
Amortization expenses related to intangible assets amounted to €
36
thousand, €
14
thousand and €
36
thousand, for the years ended December 31, 2012, 2011 and 2010, respectively.
For the two coming years, the annual estimated amortization expense for intangible assets will be approximately €
30
thousand.
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- Definition
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. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Accounts Payable and Accrued Liabilities Disclosure
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| Accounts Payable and Accrued Liabilities Disclosure [Text Block] |
9—TRADE ACCOUNTS AND NOTES PAYABLE
Trade accounts and notes payable consist of the following:
Trade accounts payable usually represent invoices with a due date of
90
days or less and invoices to be received.
Notes payable represent commercial bills of exchange (drafts) with initial maturities of
90
days or less.
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- Definition
The entire disclosure for accounts payable and accrued liabilities at the end of the reporting period. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Other Accrued Liabilities
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| Other Accrued Liabilities [Text Block] |
11—OTHER ACCRUED LIABILITIES
Other accrued liabilities consist of the following:
Conditional government subsidies are granted by French government to finance R&D project developments and are subject to reimbursement conditional to development milestones.
F-20
EDAP TMS S.A. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(in thousands of euros unless otherwise noted, except per share data)
Changes in the provision for warranty costs are as follows:
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The entire disclosure for other liabilities. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Lease Obligations
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| Lease Obligations [Text Block] |
12—LEASE OBLIGATIONS
12-1 Capital leases
The Company leases certain of its equipment under capital leases. At December 31, 2012, this equipment consists of medical devices for an amount of €
778
thousand and vehicles for an amount of €
175
thousand. Future minimum lease payments under capital leases for the years ending December 31, 2012 are as follows:
Interest paid under capital lease obligations was €
53
thousand, €
81
thousand, and €
115
thousand for the years ended December 31, 2012, 2011, and 2010, respectively.
12-2 Operating leases
As of December 31, 2012, 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 and several leases for facilities in Japan. The French lease contract signed on November 2011 has a lease term of nine years expiring at the option of the lessee at the end of a first fixed six-year period, then a three-year period, through 2019 (i.e. in 2017 and 2019).
F-21
EDAP TMS S.A. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(in thousands of euros unless otherwise noted, except per share data)
Future minimum lease payments for these operating leases consist of the following amounts, unless leases are otherwise cancelled by the lessees:
Total rent expenses under operating leases amounted to €
772
thousand, €
751
thousand and €
790
thousand for the years ended December 31, 2012, 2011 and 2010, 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.
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The entire disclosure for lessee entity's leasing arrangements including, but not limited to, all of the following: (a.) The basis on which contingent rental payments are determined, (b.) The existence and terms of renewal or purchase options and escalation clauses, (c.) Restrictions imposed by lease agreements, such as those concerning dividends, additional debt, and further leasing. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Short-Term Borrowings
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13—SHORT-TERM BORROWINGS
As of December 31, 2012, short-term borrowings consist mainly of €
1,093
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:
As of December 31, 2011, short-term borrowings consist mainly of €
685
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:
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13-Short-Term Borrowings [Text Block] No definition available.
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Long-Term Debt
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| Long-Term Debt [Text Block] |
14—LONG TERM DEBT, DEBENTURES AND FINANCIAL INSTRUMENTS CARRIED AT FAIR VALUE
14-1 Long-term debt:
As of December 31, 2012, long-term debt in Japan consists of 3 loans in Yen with the following conditions:
The
10,000,000
JPY loan initially maturing on July 17, 2014 was repaid earlier in 2012.
As of December 31, 2011, long-term debt in Japan consists of 4 loans in Yen with the following conditions:
As of December 31, 2012, long-term debt in Italy consists of a loan in euro of an initial amount of €
404
thousand with an interest rate at Euribor +
1.9% due to mature on February 28, 2014.
F-23
EDAP TMS S.A. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(in thousands of euros unless otherwise noted, except per share data)
14-2 Debentures:
As of December 31, 2012, Debentures consist of the $8.0
million of principal amount of the
9% non convertible New Debentures resulting from the January 2012 Exchange Agreement. New Debentures are evaluated at amortized cost, using an effective interest rate of
35%.
On January 19, 2012, the Company entered into a privately negotiated Exchange Agreement with all holders of the then outstanding 2007 Convertible Debentures and 2007 Investor Warrants. Pursuant to the terms of the Exchange Agreement:
Under the Exchange Agreement, the Company undertakes that in the event the Company raises capital then the Company shall be required to apply
40% of the net proceeds to redeem the New Debentures in whole or in part. The Exchange Agreement provides also for certain cases of early redemption at the election of the Holders of the New Debentures such as a change of control transaction or other types of fundamental transactions.
Under the Exchange Agreement, the Company also commits to certain covenants including not to pay cash dividends or distribution on any equity securities of the Company as long as any of the New Debentures remain outstanding.
On January 25, 2012, the Company closed the Exchange and all of the 2007 Convertible Debentures and the 2007 Investor Warrants were exchanged for the 2012 New Debentures of principal amount of $10
million,
1,948,871
newly issued ordinary shares, in the form of ADRs, the 2012 Exchange Offer Warrants and $500,000
in cash.
On May 9, 2012, the Company used $2.0
million of the net proceeds from the March 2012 Placement to partially reimburse the 2012 New Debentures, thus reducing their outstanding principal amount to $8.0
million.
The Company considered guidance contained in ASC 405-20 – Extinguishments of Liabilities, ASC 470-50 – Debt Modifications and Extinguishment and ASC 470-60 – Troubled Debt Restructuring, for the general concepts on debt modifications and restructurings. As a result, the Company determined that the Debt Extinguishment model should apply to account for the Exchange.
See below: Summary of the variations in the fair-value of the Debentures and financial instruments.
F-24
EDAP TMS S.A. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(in thousands of euros unless otherwise noted, except per share data)
14-3 Financial instruments carried at fair value:
On March 28, 2012, pursuant to a securities purchase agreement dated March 22, 2012, as amended, the Company issued
2,812,500
ordinary shares in the form of ADSs to selected institutional investors in a registered direct placement (the “March 2012 Placement”), at a price of $2.00
per share, with warrants attached (the “March 2012 Investor Warrants”). The March 2012 Investor Warrants allow investors to purchase up to
1,406,250
shares in the form of ADSs at an exercise price of $2.75. The March 2012 Investor Warrants are exercisable immediately and expire on March 28, 2017. The Company also issued warrants to purchase up to
168,750
shares in the form of ADSs to the placement agent, Rodman & Renshaw LLC, with an exercise price of $2.50
(the “March 2012 Placement Agent Warrants” and together with the Investor Warrants, the “March 2012 Warrants”). The March 2012 Placement Agent Warrants are exercisable from September 24, 2012 and expire on October 21, 2016. Total gross proceeds for the placement amounted to $5.625
million.
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.
See below: Summary of the variations in the fair-value of the Debentures and financial instruments.
F-25
EDAP TMS S.A. AND SUBSIDIARIES
NOTES TO CONSOLIDATED INTERIM UNAUDITED FINANCIAL STATEMENTS
(in thousands of euros unless otherwise noted, except per share data)
Fair Value of 2007 Investor Warrants:
The valuation model of the Investor Warrants uses a Black –Scholes model.
As of December 31, 2011, the Black-Scholes valuation model used the following main assumptions and parameters:
As of December 31, 2012, all the 2007 investor warrants have been cancelled pursuant to the January 2012 Exchange Agreement.
On that basis, the unit fair value of the Investor Warrants was $0.29
per warrant as of December 31, 2011. The total fair value for the remaining
882,000
issued Investor warrants was $0.253
million at December 31, 2011.
Fair Value of the 2007 Convertible Debentures:
The total fair value of the convertible debt is the aggregate of the fair value of the underlying debt host instrument and the fair value of the embedded derivative.
The estimate of the fair value of the underlying debt component is obtained by using the actual interest spread the Company would have had to pay if a straight, unsecured, debt had been raised, with no additional remuneration to lenders in the form of conversion options or warrants. Before and at inception date, the Company conducted an analysis of the terms on a non-convertible, unsecured, conventional debt. Based on this analysis, a rate of
30% has been used to assess the fair value of the debt host, which represents an interest spread of
26% over the risk-free interest rate at inception date. The present value of the debt host using an effective interest rate of
30% was $10.330
million.
At December 31, 2011 the fair value has been measured considering any changes required in underlying assumptions, and mostly the risk free interest rate and the credit spread. With the support of third-party experts, the Company determined that the spread to be used over the risk-free rate was
34.72%, in line with the increase in risk-aversion on financial markets. The present value of the debt host at December 31, 2011 was $8.998
million taking into account the remaining
10,500
debentures.
The valuation model of the conversion option uses a binomial valuation model to capture the complexity of the instrument, and notably the continuous possibility of an arbitrage between holding common shares versus interest bearing bonds.
As of October 29, 2007, the binomial model used the following main assumptions and parameters:
F-26
EDAP TMS S.A. AND SUBSIDIARIES
NOTES TO CONSOLIDATED INTERIM UNAUDITED FINANCIAL STATEMENTS
(in thousands of euros unless otherwise noted, except per share data)
As of December 31, 2011, the binomial model uses the following main assumptions and parameters:
At inception, the Company used a
30
-day volatility to fit the monthly arbitration step of its binomial valuation model. At December 31, 2008, given the peculiar market conditions and the erratic changes in stock volatility, the Company, in agreement with third-party experts, determined that a share price volatility based on the residual lifetime of the convertible instruments would be more relevant and should then be used for assessing the fair value of the instruments. Share price volatility was determined using the historical volatility methodology
.
On that basis, the fair value of the conversion option was $5.780
million ($7.909
million before liquidity discount) at inception date and $168
thousand ($294
thousand before liquidity discount) as of December 31, 2011.
On January 25,, 2012, all Convertible Debentures have been exchanged for non-convertible 2012 New Debentures in the January 2012 Exchange Agreement. See Notes 14-2 and 14-3 and Note 19.
Fair Value of the March 2012 Investor Warrants:
The valuation model of the Investor Warrants uses a Black-Scholes model.
At inception date, the Black-Scholes valuation model used the following main assumptions and parameters:
As of December 31, 2012, the Black-Scholes valuation model used the following main assumptions and parameters:
On that basis, the unit fair value of the Investor Warrants was $1.55
per warrant at inception date, and $1.47
per warrant as of December 31, 2012. The total fair value for the
1,406,250
issued Investor warrants was $2.173
million at inception date and $2.073
million as of December 31, 2012.
F-27
EDAP TMS S.A. AND SUBSIDIARIES
NOTES TO CONSOLIDATED INTERIM UNAUDITED FINANCIAL STATEMENTS
(in thousands of euros unless otherwise noted, except per share data)
Fair Value of the March 2012 Placement Agent Warrants:
The valuation model of the Placement Agent Warrants uses a Black-Scholes model.
At inception date, the Black-Scholes valuation model used the following main assumptions and parameters:
As of December 31, 2012, the Black-Scholes valuation model used the following main assumptions and parameters:
On that basis, the unit fair value of the Placement Agent Warrants was $1.52
per warrant at inception date, and $1.43
per warrant as of December 31, 2012. The total fair value for the
168,750
issued Placement Agent warrants was $0.256
million at inception date and $0.242
million as of December 31, 2012.
F-28
EDAP TMS S.A. AND SUBSIDIARIES
NOTES TO CONSOLIDATED INTERIM UNAUDITED FINANCIAL STATEMENTS
(in thousands of euros unless otherwise noted, except per share data)
Summary of the variations in the fair-value of the Debentures and financial instruments:
The January 2012 Exchange Offer resulted in a loss of €
2,250
thousand as detailed below.
F-29
EDAP TMS S.A. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(in thousands of euros unless otherwise noted, except per share data)
Long-term debt, Debentures and Financial instruments carried at fair value at December 31, 2012 mature as follows:
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- Definition
The entire disclosure for long-term debt. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| Other Long-Term Liabilities [Text Block] |
15—OTHER LONG-TERM LIABILITIES
Other long-term liabilities consist of the following:
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, 2012 represents an accrual for lump-sum retirement indemnity payments to be paid at the time an employee retires. The largest part of this liability relates to employees in France. 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:
F-30
EDAP TMS S.A. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(in thousands of euros unless otherwise noted, except per share data)
In 2012, provision presentation according to ASC 715 in thousands of euros:
In 2011, provision presentation according to ASC 715 in thousands of euros:
The Company does not have a funded benefit plan. Detailed reconciliation of pension cost components (in thousands of euros) during fiscal year ending December 31, 2012:
(1)
The accumulated benefit obligation was €
353
thousand and €
264
thousand at December 31, 2012 and 2011 respectively.
F-31
EDAP TMS S.A. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(in thousands of euros unless otherwise noted, except per share data)
(1)
The accumulated benefit obligation was €
474
thousand and €
570
thousand at December 31, 2012 and 2011 respectively.
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- Definition
15-Other Long-Term Liabilities [Text Block] No definition available.
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Shareholders Equity
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| Shareholders Equity [Text Block] |
16—SHAREHOLDERS’ EQUITY
16-1 Common stock
As of December 31, 2012, EDAP TMS S.A.’s common stock consisted of
18,753,757
issued shares, fully paid, and with a par value of €
0.13
each.
18,372,229
of the shares were outstanding.
16-2 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.
F-32
EDAP TMS S.A. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(in thousands of euros unless otherwise noted, except per share data)
16-3 Dividend rights
Dividends may be distributed from the statutory retained earnings, subject to the requirements of French law and the Company’s by-laws. The Company has not distributed any dividends since its inception as the result of an accumulated statutory deficit of €
22,844
thousand. Dividend distributions, if any, will be made in euros. The Company has no plans to distribute dividends in the foreseeable future.
16-4 Treasury stock
As of December 31, 2012, the
381,528
shares of treasury stock consisted of (i)
190,238
shares acquired between August and December 1998 for €
649
thousand, and (ii)
191,290
shares acquired in June and July 2001 for €
523
thousand. All
381,528
shares of treasury stock have been acquired to cover outstanding stock options (see Note 16-5).
16-5 Stock-option plans
As of December 31, 2012, EDAP TMS S.A. sponsored three stock purchase and subscription option plans:
On January 29, 2004, the shareholders of EDAP TMS S.A. authorized the Board of Directors to grant up to
240,000
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. Under this plan,
124,000
options are still in force on December 31, 2012.
On 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
48
months, between October 2007 and October 2011. The impact on 2010 operating income, in accordance with ASC 718 was €
167
thousand. The impact on 2011 operating income was €
53
thousand and there was no more impact on 2012 operating income. Under this plan,
416,838
options are still in force on December 31, 2012.
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
48
months; the impact on 2010 Operating Income was €
39
thousand. The impact on 2011 operating income was €
56
thousand. The impact on 2012 operating income was €
30
thousand. Under this plan,
95,912
options are still in force on December 31, 2012.
F-33
EDAP TMS S.A. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(in thousands of euros unless otherwise noted, except per share data)
On 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
48
months; the impact on 2010 Operating Income was €
82
thousand. The impact on 2011 operating income was €
90
thousand. The impact on 2012 operating income was €
47
thousand. Under this plan,
174,100
options are still in force on December 31, 2012.
As of December 31, 2012, a summary of stock option activity to purchase or to subscribe to Shares under these plans is as follows:
On December 19, 2012, the shareholders authorized the Board of Directors to grant up to
500,000
options to subscribe to
500,000
new shares at a fixed price to be set by the Board of Directors. On January 18, 2013, the Board of Directors granted
500,000
options to certain categories of employees.
F-34
EDAP TMS S.A. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(in thousands of euros unless otherwise noted, except per share data)
The following table summarizes information about options to purchase existing Shares held by the Company, or to subscribe to new Shares, at December 31, 2012:
A summary of the status of the non-vested shares as of December 31, 2012, and changes during the year ended December, 2012, is presented below:
16-6 Warrants
On January 25, 2012, pursuant to the Exchange Agreement, we issued warrants (the “2012 Exchange Offer Warrants”) to purchase
408,691
newly issued ordinary shares, to certain holders of the New Debentures, at an exercise price equal to the par value per share. The 2012 Exchange Offer Warrants are exercisable immediately and will expire on January 24, 2022. The fair value of the 2012 Exchange Offer Warrants at inception amounts to
805
K€.
At inception, the Black-Scholes valuation model used the following main assumptions and parameters:
On that basis, the unit fair value of the 2012 Exchange Offer Warrants was $2.56
per warrant at inception date. The total fair value for the
408,691
issued 2012 Exchange Offer Warrants was $1.047
million at inception date.
On January 16, 2013, the holders exercised in full the
408,691
2012 Exchange Offer Warrants.
F-35
EDAP TMS S.A. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(in thousands of euros unless otherwise noted, except per share data)
16- 7 Changes in warrants, stock options and capital increase
Warrants and stock options granted and Capital increase in 2012 comprised the following:
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The entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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17—OTHER REVENUES
Other revenues consist of the following:
In 2012 and 2011, other revenues mainly consist of sales of a license.
In 2010, other revenues consist mainly of €
500
thousand of French Government grant as part of a small businesses aid program.
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- Definition
17-Other Revenues [Text Block] No definition available.
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18—RESEARCH AND DEVELOPMENT EXPENSES
Research and development expenses consist of the following:
In 2012, grants mainly consisted of European, national and regional grants for the development of innovative imaging solutions for the focal treatment of prostate cancer.
In 2010, grants mainly consisted of national grants for the development of the HIFU technology.
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18-Research And Development Expenses [Text Block] No definition available.
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| Financial Income, Net [Text Block] |
19—FINANCIAL INCOME, NET
Interest (expense) income, net consists of the following:
In 2012, interest expense on the 2012 Non-convertible Debenture amounted to €
1,895
thousand, of which €
597
thousand expense for the payment of the
9% interest coupon.
Interest expense in 2011 comprised a €
687
thousand expense for the payment of the
9% interest coupon on the Convertible Debentures and accelerated conversion.
Interest expense in 2010 comprised a €
1,058
thousand expense for the payment of the
9% interest coupon on the Convertible Debentures and accelerated conversion.
The 2007 Convertible Debenture was recorded at fair value. As a result of the January 2012 Exchange Offer, the 2007 Convertible Debt was remeasured, which resulted in a loss of €
2,250
thousand, as detailed in Notes 14-2 and 14-3.
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20-Financial Income, Net [Text Block] No definition available.
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Income Taxes
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| Income Taxes [Text Block] |
20—INCOME TAXES
20-1 Loss before income taxes
Loss before income taxes is comprised of the following:
20-2 Income tax (expense)/ benefit
Income tax (expense)/benefit consists of the following:
F-37
EDAP TMS S.A. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(in thousands of euros unless otherwise noted, except per share data)
20-3 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:
Net operating loss carryforwards of €
11,112
thousand, €
1,600
thousand, €
1,811
thousand, €
397
thousand, €
510
thousand and €
42,488
thousand as of December 31, 2012 are available at EDAP Technomed Inc., EDAP-TMS France S.A.S., Edap Technomed Co Ltd Japan, Edap Technomed Sdn Bhd Malaysia, EDAP TMS GmbH and EDAP TMS S.A., respectively. These net operating losses generate deferred tax assets of €
19,563
thousand. Realization of these assets is contingent on future taxable earnings in the applicable tax jurisdictions. As of December 31, 2012, €
14,947
thousand out of these €
19,563
thousand net operating loss carry-forwards have no expiration date. The remaining tax loss carry-forwards expire in years 2014 through 2032. In accordance with ASC 740, a valuation allowance is recorded as realization of those amounts is not considered probable.
20-4 Effective tax rate
A reconciliation of differences between the statutory French income tax rate and the Company’s effective tax rate is as follows:
20-5 Uncertainty in Income Taxes
According to ASC 740, the Company reviewed the tax positions of each subsidiary. On December 31, 2012 there is no uncertainty in the Company’s tax positions.
F-
38
EDAP TMS S.A. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(in thousands of euros unless otherwise noted, except per share data)
In July 2010, the Company was requested by the French Tax Authorities to pay the amount of €
772,822
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.
In 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. As of December 31, 2012, this procedure was still ongoing.
As a result, the effect on the retained earnings is the following:
As the state aid received in 1994 was an income tax credit, the payment of €
773
thousand has been recognized as an income tax in 2010. The tax years that remain subject to examination by major tax jurisdictions are 2010, 2011 and 2012.
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- Definition
The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Deferred Revenues
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10—DEFERRED REVENUES
Deferred revenues consist of the following:
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- Definition
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. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Earnings (Loss) Per Share
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| Earnings (Loss) Per Share [Text Block] |
21—EARNINGS (LOSS) PER SHARE
A reconciliation of the numerators and denominators of the basic and diluted EPS calculations for the years ended December 31, 2012, 2011 and 2010 is as follows:
The effects of dilutive securities, representing a number of shares of
388,256,
8,981
and
85,834
for the years ended December 31, 2012, 2011 and 2010 respectively, were excluded from the calculation of earnings per share as a net loss was reported in these periods.
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The entire disclosure for earnings per share. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Commitments And Contingencies
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| Commitments And Contingencies [Text Block] |
22—COMMITMENTS AND CONTINGENCIES
22-1 Commitments
The Company currently has commitments regarding its operating leases as described in Note 12-2.
In connection with the issuance of New Debentures and January 2012 Warrants, the Company entered into a registration rights agreement (the “Registration Right Agreement”). Under the terms of the Registration Rights Agreement, subject to certain limited exceptions, if the Company fails to comply with certain provisions set forth in the Registration Rights Agreement, the Company will be required to pay the holders participating in the exchange, as liquidated damages,
1.0% of the aggregate balanced amount of October 2007 Convertible Debentures exchanged by each such holder in the Exchange Agreement for each
30
-day period (or a pro rata portion thereof) during which such failure continues.
F-40
EDAP TMS S.A. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(in thousands of euros unless otherwise noted, except per share data)
22-2 Litigation
As of the date of these financial statements, the Company is not involved in any material legal proceedings.
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.
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The entire disclosure for commitments and contingencies. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Fair Value Of Financial Instruments
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| Fair Value Of Financial Instruments [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 825 ‘‘Disclosure about fair value of financial instruments.’’ The estimated fair value amounts have been determined by the Company using available market information and appropriate valuation methodologies. The estimates of fair values of the Company’s financial instruments are compared below to the recorded amounts at December 31, 2012 and 2011.
The recorded amount of cash and cash equivalents, restricted short term investment, investments available for sale, trade accounts and notes receivable (drafts), short-term borrowings, and trade accounts and notes payable (drafts) are a reasonable estimate of their fair value due to the short-term maturities of these instruments.
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Fair Value Of Financial Instruments [Text Block] No definition available.
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Concentration Of Credit Risk
|
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|
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| Concentration Of Credit Risk [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 any possible 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 €
1.6
million and €
1.3
million, for the years ended December 31, 2012, and 2011, respectively.
Ultimate losses may vary from the current estimates, and any adjustments are reported in earnings in the periods in which they become known.
In 2012, 2011 and 2010, the Company did not generate significant revenue with a single customer.
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- Definition
The entire disclosure for any concentrations existing at the date of the financial statements that make an entity vulnerable to a reasonably possible, near-term, severe impact. This disclosure informs financial statement users about the general nature of the risk associated with the concentration, and may indicate the percentage of concentration risk as of the balance sheet date. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Dec. 31, 2012
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| Foreign Currency Transactions [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, 2012, there were no outstanding hedging instruments.
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- Definition
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. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Segment Information
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Dec. 31, 2012
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| Segment Information [Text Block] |
26—SEGMENT INFORMATION
In July 2002, the Company announced an organizational realignment that created two operating divisions within the Company. For reporting purposes, this organizational realignment created three reporting segments: the corporate activities of the holding Company, EDAP TMS S.A., the High Intensity Focused Ultrasound division and the Urological Devices and Services division. Then, in 2007, the Company created a new reporting segment dedicated to the FDA approval for Ablatherm-HIFU activity. The following tables set forth the key income statement figures, by segment for fiscal years 2012, 2011 and 2010 and the key balance sheet figures, by segment, for fiscal years 2012, 2011 and 2010.
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:
F-42
EDAP TMS S.A. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(in thousands of euros unless otherwise noted, except per share data)
A summary of the Company’s operations by segment is presented below for years ending December 31, 2012, 2011 and 2010:
F-43
EDAP TMS S.A. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(in thousands of euros unless otherwise noted, except per share data)
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| X | ||||||||||
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- Definition
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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Valuation Accounts
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Dec. 31, 2012
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| Valuation Accounts [Text Block] |
27—VALUATION ACCOUNTS
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| X | ||||||||||
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- Definition
28-Valuation Accounts [Text Block] No definition available.
|
|
Supplemental Disclosures Of Cash Flow Information
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Dec. 31, 2012
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| Supplemental Disclosures Of Cash Flow Information [Text Block] |
28—SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
Interest and income taxes paid are as follows:
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- Definition
29-Supplemental Disclosures Of Cash Flow Information [Text Block] No definition available.
|
|
Related Party Transactions
|
12 Months Ended |
|---|---|
|
Dec. 31, 2012
|
|
| Related Party Transactions [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 €
61
thousand, €
60
thousand and €
59
thousand for 2012, 2011 and 2010 respectively. . As of December 31, 2012, payables to Dae You amounted to €
44
thousand and as of December 31, 2011, our payables to them amounted to €
39
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 €
371
thousand, €
768
thousand and €
315
thousand in 2012, 2011 and 2010 respectively. As of December 31, 2012, receivables (‘Net trade accounts and notes receivable’) amounted to €
350
thousand. As of December 31, 2011, receivables from Dae You amounted to €
95
thousand.
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| X | ||||||||||
|
- Definition
The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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|
Subsequent Significant Events
|
12 Months Ended |
|---|---|
|
Dec. 31, 2012
|
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| Subsequent Significant Events [Text Block] |
30—SUBSEQUENT SIGNIFICANT EVENTS
a) On January 16, 2013, Liberty Harbor Master Fund exercised its
408,691
January 2012 Warrants. On January 18, 2013, the Board of Directors convened, acted the receipt of EUR53,129.83
corresponding to exercise of the Warrants and issued
408,691
new ADSs to Liberty Harbor Master Fund.
b) On January 31, 2013, we submitted our PMA application to the U.S. (FDA) for our Ablatherm-HIFU for treatment of low risk, localized prostate cancer. Our submission included data from the ENLIGHT U.S. Phase II/III clinical trial, as well as data from our extensive worldwide database of treatment information and follow-up data from patients who have undergone HIFU therapy for prostate cancer. On March 4, 2013, the U.S. FDA provided a positive administrative acceptance review notification for the PMA application and on March 26, 2013, we received a Filing Review Notification from the FDA confirming that our PMA file contained all of the information needed to proceed with the substantive review.
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- Definition
Tabular disclosure of significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, losses resulting from fire or flood, losses on receivables, significant realized and unrealized gains and losses that result from changes in quoted market prices of securities, declines in market prices of inventory, changes in authorized or issued debt (SEC), significant foreign exchange rate changes, substantial loans to insiders or affiliates, significant long-term investments, and substantial dividends not in the ordinary course of business. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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|
Summary of Significant Accounting Policies (Policies)
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Dec. 31, 2012
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| Nature of operations [Policy Text Block] |
1-1 Nature of operations
EDAP TMS S.A. and its subsidiaries (‘‘the Company’’) are engaged in the development, production, marketing, distribution and maintenance of a portfolio of minimally-invasive medical devices for the treatment of urological diseases. 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 and Asia.
The Company purchases the majority of the components used in its products from a number of suppliers but for some components, relies on a single source. Delay would be caused if the supply of these components or other components was interrupted and these delays could be extended in certain situations where a component substitution may require regulatory approval. Failure to obtain adequate supplies of these components in a timely manner could have a material adverse effect on the Company’s business, financial position and results of operation.
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| Use of Estimates, Policy [Policy Text Block] |
1-2 Management estimates
The preparation of financial statements in conformity with U.S. generally accepted accounting principles (‘‘U.S. GAAP’’) requires management to make estimates and assumptions, such as business plans, that 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.
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| Consolidation, Policy [Policy Text Block] |
1-3 Consolidation
The accompanying consolidated financial statements include the accounts of EDAP TMS S.A. and all its domestic and foreign owned subsidiaries, which include EDAP TMS France SAS, EDAP Technomed Inc., 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
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| Revenue Recognition, Policy [Policy Text Block] |
1-4 Revenue recognition
Sales of goods:
For medical device sales with no significant remaining vendor obligation, payments contingent upon customer financing, acceptance criteria that can be subjectively interpreted by the customer, or tied to the use of the device, revenue is recognized when evidence of an arrangement exists, title to the device passes (depending on terms, either upon shipment or delivery), and the customer has the intent and ability to pay in accordance with contract payment terms that are fixed or determinable. For sales in which payment is contingent upon customer financing, acceptance criteria can be subjectively interpreted by the customer, or payment depends on use of the device, revenue is recognized when the contingency is resolved. The Company provides training and provides a minimum of one-year warranty upon installation. The Company accrues for the 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 Ablatherm 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.
F-9
EDAP TMS S.A. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(in thousands of euros unless otherwise noted, except per share data)
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.
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| Shipping and Handling Cost, Policy [Policy Text Block] |
1-5 Shipping and handling costs
The Company recognizes revenue from the shipping and handling of its products as a component of revenue. Shipping and handling costs are recorded as a component of cost of sales.
|
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| Cash and Cash Equivalents, Policy [Policy Text Block] |
1-6 Cash equivalents and short term investments
Cash equivalents are cash investments which are highly liquid and have initial maturities of
90
days or less.
Cash investments with a maturity higher than
90
days are considered as short-term investments.
|
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| Receivables, Policy [Policy Text Block] |
1-7 Accounts Receivables
Accounts receivables are stated at cost net of allowances for doubtful accounts. The Company makes judgments as to its ability to collect outstanding receivables and provides allowances for the portion of receivables when collection becomes doubtful. Provision is made based upon a specific review of all significant outstanding invoices. These estimates are based on our bad debt write-off experience, analysis of credit information, specific identification of probable bad debt based on our collection efforts, aging of accounts receivables and other known factors.
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| Inventory, Policy [Policy Text Block] |
1-8 Inventories
Inventories are valued at the lower of manufacturing cost, which is principally comprised of components and labor costs, or market (net realizable value). Cost is determined on a first-in, first-out basis for components and spare parts and by specific identification for finished goods (medical devices). The Company establishes reserves for inventory estimated to be obsolete, unmarketable or slow moving, first based on a detailed comparison between quantity in inventory and historical consumption and then based on case-by-case analysis of the difference between the cost of inventory and the related estimated market value.
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| Property, Plant and Equipment, Policy [Policy Text Block] |
1-9 Property and equipment
Property and equipment is stated at historical cost. Depreciation and amortization of property and equipment are calculated using the straight-line method over the estimated useful life of the related assets, as follows:
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.
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| Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block] |
1-10 Long-lived assets
The Company reviews the carrying value of its long-lived assets, including fixed assets and intangible assets, for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be fully recoverable. Recoverability of long-lived assets is assessed by a comparison of the carrying amount of the assets (or the Group of assets, including the asset in question, that represents the lowest level of separately-identifiable cash flows) to the total estimated undiscounted cash flows expected to be generated by the asset or group of assets. If the future net undiscounted cash flows is less than the carrying amount of the asset or group of assets, the asset or group of assets is considered impaired and an expense is recognized equal to the amount required to reduce the carrying amount of the asset or group of assets to its then fair value. Fair value is determined by discounting the cash flows expected to be generated by the assets, when the quoted market prices are not available for the long-lived assets. Estimated future cash flows are based on assumptions and are subject to risk and uncertainty.
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| Goodwill and Intangible Assets, Policy [Policy Text Block] |
1-11 Goodwill and intangible assets
Goodwill represents the excess of purchase price over the fair value of identifiable net assets of businesses acquired. Goodwill is not amortized but instead tested annually for impairment or more frequently when events or change in circumstances indicate that the assets might be impaired by comparing the carrying value to the fair value of the reporting units to which it is assigned. Under ASC 350, “Goodwill and other intangible assets”, the impairment test is performed in two steps. The first step compares the fair value of the reporting unit with its carrying amount, including goodwill. If the fair value of the reporting unit is less than its carrying amount, a second step is performed to measure the amount of impairment loss. The second step allocates the fair value of the reporting unit to the Company’s tangible and intangible assets and liabilities. This derives an implied fair value for the reporting unit’s goodwill. If the carrying amount of the reporting units goodwill exceeds the implied fair value of that goodwill, an impairment loss is recognized equal to that excess. For the purpose of any impairment test, the Company relies upon projections of future undiscounted cash flows and takes into account assumptions regarding the evolution of the market and its ability to successfully develop and commercialize its products.
Changes in market conditions could have a major impact on the valuation of these assets and could result in additional impairment losses.
Intangible assets consist primarily of purchased patents relating to lithotripters, purchased licenses, a purchased trade name and a purchased trademark. The basis for valuation of these assets is their historical acquisition cost. Amortization of intangible assets is calculated by the straight-line method over the shorter of the contractual or estimated useful life of the assets, as follows:
Patents....................................................................
5
years
Licenses..................................................................
5
years
Trade name and trademark ..................................
7
years
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| Treasury stocks [Policy Text Block] |
1-12
Treasury Stocks
Treasury stock purchases are accounted for at cost. The sale of treasury stocks is accounted for using the first in first out method. Gains on the sale or retirement of treasury stocks are accounted for as additional paid-in capital whereas losses on the sale or retirement of treasury stock are recorded as additional paid-in capital to the extent that previous net gains from sale or retirement of treasury stocks are included therein; otherwise the losses shall be recorded to accumulated benefit (deficit) account. Gains or losses from the sale or retirement of treasury stock do not affect reported results of operations. |
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| Warranty expenses [Policy Text Block] |
1-13
Warranty expenses
The Company provides customers with a warranty for each product sold and accrues warranty expense at time of sale based upon historical claims experience. Standard warranty period may vary from
1
year to
5
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 €
469
thousand, €
362
thousand and €
555
thousand for the years ended December 31, 2012, 2011 and 2010 respectively.
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| Income Tax, Policy [Policy Text Block] |
1
-14
Income taxes
As of January 1, 2007, the Company adopted FIN48 (now ASC 740) “Accounting for uncertainty in income tax”. Under ASC740, the measurement of a tax position that meets the more-likely-that-not recognition threshold must take into consideration the amounts and probabilities of the outcomes that could be realized upon ultimate settlement using the facts, circumstances and information available at the reporting date.
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| Research, Development, and Computer Software, Policy [Policy Text Block] |
1-15 Research and development costs
Research and development costs are recorded as an expense in the period in which they are incurred.
The French government provides tax credits to companies for innovative research and development.
This tax credit is calculated based on a percentage of eligible research and development costs and it can be refundable in cash and is not contingent on future taxable income. As such, the Company considers the research tax credits as a grant, offsetting operating expenses
.
The research tax credit
amounted to
€
256
thousand, €
411
thousand and €
327
thousand for the years ended December 31 2012, 2011 and 2010 respectively.
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| Advertising Costs, Policy [Policy Text Block] |
1-16 Advertising costs
Advertising costs are recorded as an expense in the period in which they are incurred. Advertising costs amounted to €
374
thousand, €
652
thousand and €
920
thousand for the years ended December 31, 2012, 2011 and 2010 respectively.
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| Foreign Currency Transactions and Translations Policy [Policy Text Block] |
1-17 Foreign currency translation and transactions
Translation of the financial statements of consolidated companies
The reporting currency of EDAP TMS S.A. for all years presented is the euro (€). The functional currency of each subsidiary is its local currency. In accordance with ASC 830, all accounts in the financial statements are translated into euro from the functional currency at exchange rate as follows:
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.
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| Earnings Per Share, Policy [Policy Text Block] |
1-18 Earnings per share
Basic earnings per share is computed by dividing income available to common shareholders by the weighted average number of shares of common stock outstanding for the period. Diluted earnings per share reflects potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the earnings of the Company. The dilutive effects of the Company’s common stock options and warrants is determined using the treasury stock method to measure the number of shares that are assumed to have been repurchased using the average market price during the period, which is converted from U.S. dollars at the average exchange rate for the period.
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| Derivatives, Policy [Policy Text Block] |
1-19 Derivative instruments
ASC 815 requires the Company to recognize all of its derivative instruments as either assets or liabilities in the statement of financial position at fair value. The accounting for changes in the fair value (i.e., gains or losses) of a derivative instrument depends on whether it has been designated and qualifies as part of a hedging relationship and further, on the type of hedging relationship. For those derivative instruments that are designated and qualify as hedging instruments, the Company must classify the hedging instrument, based upon the exposure being hedged, as fair value hedge, cash flow hedge or a hedge of a net investment in a foreign operation.
Gains and losses from derivative instruments are recorded in the income statement.
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| Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block] |
1-20 Employee stock option plans
At December 31, 2012, the Company had three stock-based employee compensation plans. The Company adopted ASC 718, “Share-Based Payment”, effective January 1, 2006. ASC 718 requires the recognition of fair value of stock compensation as an expense in the calculation of net income (loss).
The 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:
(1) The Company did not make any grants during the years ended December 31, 2012 and 2011.
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| Debt, Policy [Policy Text Block] |
1-21 Convertible debentures and detachable warrants
Convertible Debentures
On October 29, 2007, the Company issued $20
million in aggregate principal amount of non-secured, convertible debentures due October 29, 2012 (the ‘2007 Convertible Debentures’) with detachable warrants (the ‘2007 Warrants’). See Note 14 of the 2011 Annual Report on Form 20-F for further discussion. At the inception date, the Company elected to measure the instrument and the embedded derivatives in their entirety at fair value, with changes in fair value reported in the income statement under financial income, in accordance with ASC 815. Thus, the convertible debentures together with their embedded derivatives were recorded as a liability, with subsequent changes in fair value recorded in financial income and expenses. The Company used a binomial valuation model to measure the fair value of the Investor Warrants as defined below and a binomial valuation model with a Company specific credit spread to measure the fair value of the convertible debentures.
On January 19, 2012, the Company entered into a privately negotiated Exchange Agreement with all holders of the then outstanding 2007 Convertible Debentures and 2007 Warrants. Pursuant to the terms of the Exchange Agreement, certain holders agreed to exchange their outstanding securities for newly issued ordinary shares and an amount in cash (the ‘Option A Holders’), while all other holders (the ‘Option B Holders’) agreed to exchange their outstanding securities for new, non-convertible debentures due June 30, 2014 (the ‘2012 New Debentures’) and new warrants (the ‘2012 Exchange Offer Warrants’). The Company closed the Exchange on January 25, 2012. The 2012 New Debentures were recorded as a liability at their fair value at inception and subsequently valued on an amortized cost basis. The 2012 Exchange Offer Warrants were recorded as equity instruments and the Company used a Black-Scholes pricing model to determine their value at inception. See Note 14, 16 and 20 for further discussion.
F-14
EDAP TMS S.A. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(in thousands of euros unless otherwise noted, except per share data)
Warrants:
The 2007 Warrants were issued to both the investors in the 2007 Convertible Debentures and to the bank that assisted the Company as the Placement Agent. See Note 14 of the 2011 Annual Report on Form 20-F for further discussion. The warrants issued to the investors in the Convertible Debentures (“The 2007 Investor Warrants”) and the Placement Agent (“The 2007 Placement Agent Warrants”) were evaluated at issuance under FASB ASC 480-10-25, and ASC 815-40-15 and ASC 815-40-25 (formerly EITF 07-5 and 00-19, respectively) as freestanding instruments, as they were both legally detachable and separately exercisable from any other instruments. Based on this analysis, the 2007 Warrants were classified as a derivative liability because the Company may have been required to pay a net-cash settlement upon the occurrence of certain events outside the control of the company. Specifically, Section 3(e) (Certain Adjustments-Fundamental Transaction) of the 2007 Warrants provided that under certain circumstances outside the control of the Company, the Company might be required, at the Holder’s election, to pay an amount of cash equal to the value of the warrant as determined in accordance with the Black-Scholes option pricing model. As a result, the 2007 Warrants did not qualify for the a scope exception from derivative accounting under ASC 815-10-15-74(a) as it was not always within the Company’s control to settle the contract in its own shares and therefore did not meet the guidance of ASC 815-40-25.
The valuation model of the 2007 Investor Warrants used a binomial valuation model at inception to capture the complexity of the instruments. For subsequent years, the Company used a Black-Scholes valuation model with changes in fair value recorded as a financial expense or income. At December 31, 2012, all the 2007 Placement Agent Warrants had been exchanged against ADRs.
The 2012 Exchange Offer Warrants were issued to Option B Holders as part of the January 19, 2012 Exchange Agreement, closed on January 25, 2012.The Company determined that the Warrants, which require settlement in shares, should be recognized as equity instruments See Note 16.6 for further discussion.
The Company used the Black-Scholes pricing model to value the 2012 Exchange Offer Warrants at inception.
On March 28, 2012, pursuant to a securities purchase agreement dated March 22, 2012, as amended, the Company issued new ordinary shares in the form of ADSs to selected institutional investors in a registered direct placement (the “March 2012 Placement”) with warrants attached (the “March 2012 Investor Warrants”). The Company also issued warrants to the placement agent, Rodman & Renshaw LLC (the “March 2012 Placement Agent Warrants” and together with the March 2012 Investor Warrants, the “March 2012 Warrants”). Pursuant to guidance of ASC 815-40-15-7(i), the Company determined that the March 2012 Warrants could not be considered as being indexed to the Company’s own stock, on the basis that the exercise price of the March 2012 Warrants is determined in U.S. dollars while the functional currency of the Company is the Euro. Therefore, the Company determined that the March 2012 Warrants should be accounted for as a liability.
The Company used the Black-Scholes pricing model to value the March 2012 Warrants at inception, with changes in fair value recorded as a financial expense or income.
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| Lease, Policy [Policy Text Block] |
1-22 Leases and Sales and leaseback transactions
In accordance with ASC 840, Accounting for Leases, the Company classifies all leases at the inception date as either a capital lease or an operating lease. A lease is a capital lease if it meets any one of the following criteria; otherwise, it is an operating lease:
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.
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| NewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock [Policy Text Block] |
1-23 New accounting pronouncements
In September 2011, the FASB issued ASU 2011-08, "Testing Goodwill for Impairment" ("ASU 2011-08"). ASU 2011-08 allows a company to first assess qualitative factors to determine whether it is more-likely-than-not that the fair value of a reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform the two-step goodwill impairment test. The more-likely-than-not threshold is defined as having a likelihood of more than
50
percent. The provisions of ASU 2011-08 are effective for annual and interim goodwill impairment tests performed for fiscal years beginning after December 15, 2011 with early adoption permitted. The adoption of ASU 2011-08 did not impact the company's consolidated financial statements.
In June 2011, the FASB issued ASU 2011-05, "Presentation of Comprehensive Income" ("ASU 2011-05"). ASU 2011-05 requires, in part, that companies present the total of comprehensive income, the components of net income and the components of other comprehensive income either in a single continuous statement of comprehensive income or in two separate but consecutive statements. The provisions of ASU 2011-05 are effective for fiscal years, and interim periods within those years, beginning after December 15, 2011. The adoption of ASU 2011-05 did not impact the company's consolidated financial statements.
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- Definition
Nature of operations [Policy Text Block] No definition available.
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- Definition
Treasury stocks [Policy Text Block] No definition available.
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| X | ||||||||||
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- Definition
Disclosure of accounting policy for advertising costs. For those costs that cannot be capitalized, discloses whether such costs are expensed as incurred or the first period in which the advertising takes place. For direct response advertising costs that are capitalized, describes those assets and the accounting policy used, including a description of the qualifying activity, the types of costs capitalized and the related amortization period. An entity also may disclose its accounting policy for cooperative advertising arrangements. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Disclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Disclosure of accounting policy regarding (1) the principles it follows in consolidating or combining the separate financial statements, including the principles followed in determining the inclusion or exclusion of subsidiaries or other entities in the consolidated or combined financial statements and (2) its treatment of interests (for example, common stock, a partnership interest or other means of exerting influence) in other entities, for example consolidation or use of the equity or cost methods of accounting. The accounting policy may also address the accounting treatment for intercompany accounts and transactions, noncontrolling interest, and the income statement treatment in consolidation for issuances of stock by a subsidiary. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Disclosure of accounting policy for costs incurred to obtain or issue debt, the effects of refinancings, method of amortizing deferred financing costs and original issue discount, and classifications of debt on the balance sheet. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Disclosure of accounting policy for its derivative instruments and hedging activities. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Disclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Disclosure of accounting policy for (1) transactions denominated in a currency other than the reporting enterprise's functional currency, (2) translating foreign currency financial statements that are incorporated into the financial statements of the reporting enterprise by consolidation, combination, or the equity method of accounting, and (3) remeasurement of the financial statements of a foreign reporting enterprise in a hyperinflationary economy. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Disclosure of accounting policy for goodwill and intangible assets. This accounting policy also may address how an entity assesses and measures impairment of goodwill and intangible assets. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Disclosure of accounting policy for recognizing and measuring the impairment of long-lived assets. An entity also may disclose its accounting policy for long-lived assets to be sold. This policy excludes goodwill and intangible assets. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Disclosure of accounting policy for major classes of inventories, bases of stating inventories (for example, lower of cost or market), methods by which amounts are added and removed from inventory classes (for example, FIFO, LIFO, or average cost), loss recognition on impairment of inventories, and situations in which inventories are stated above cost. If inventory is carried at cost, this disclosure includes the nature of the cost elements included in inventory. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Disclosure of accounting policy for leasing arrangements (both lessor and lessee). This disclosure may address (1) lease classification (that is, operating versus capital), (2) how the term of a lease is determined (for example, the circumstances in which a renewal option is considered part of the lease term), (3) how rental revenue or expense is recognized for a lease that contains rent escalations, (4) an entity's accounting treatment for deferred rent, including that which arises from lease incentives, rent abatements, rent holidays, or tenant allowances (5) an entity's accounting treatment for contingent rental payments and (6) an entity's policy for reviewing, at least annually, the residual values of sales-type and direct-finance leases. The disclosure also may indicate how the entity accounts for its capital leases, leveraged leases or sale-leaseback transactions. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The entire disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The entire disclosure for standard and extended product warranties and other product guarantee contracts, including a tabular reconciliation of the changes in the guarantor's aggregate product warranty liability for the reporting period. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Disclosure of accounting policy for property, plant and equipment which may include the basis of such assets, depreciation methods used and estimated useful lives, the entity's capitalization policy, including its accounting treatment for costs incurred for repairs and maintenance activities, whether such asset balances include capitalized interest and the method by which such is calculated, how disposals of such assets are accounted for and how impairment of such assets is assessed and recognized. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Disclosure of accounting policy for trade and other accounts receivable, and finance, loan and lease receivables, including those classified as held for investment and held for sale. This disclosure may include (1) the basis at which such receivables are carried in the entity's statements of financial position (2) how the level of the valuation allowance for receivables is determined (3) when impairments, charge-offs or recoveries are recognized for such receivables (4) the treatment of origination fees and costs, including the amortization method for net deferred fees or costs (5) the treatment of any premiums or discounts or unearned income (6) the entity's income recognition policies for such receivables, including those that are impaired, past due or placed on nonaccrual status and (7) the treatment of foreclosures or repossessions (8) the nature and amount of any guarantees to repurchase receivables. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Disclosure of accounting policy for its research and development and computer software activities including the accounting treatment for costs incurred for (1) research and development activities, (2) development of computer software for internal use, (3) computer software to be sold, leased or otherwise marketed as a separate product or as part of a product or process and (4) in-process research and development acquired in a purchase business combination. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Disclosure of accounting policy for revenue recognition. If the entity has different policies for different types of revenue transactions, the policy for each material type of transaction is generally disclosed. If a sales transaction has multiple element arrangements (for example, delivery of multiple products, services or the rights to use assets) the disclosure may indicate the accounting policy for each unit of accounting as well as how units of accounting are determined and valued. The disclosure may encompass important judgment as to appropriateness of principles related to recognition of revenue. The disclosure also may indicate the entity's treatment of any unearned or deferred revenue that arises from the transaction. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Disclosure of accounting policy for stock option and stock incentive plans. This disclosure may include (1) the types of stock option or incentive plans sponsored by the entity (2) the groups that participate in (or are covered by) each plan (3) significant plan provisions and (4) how stock compensation is measured, and the methodologies and significant assumptions used to determine that measurement. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Disclosure of accounting policy for the classification of shipping and handling costs, including whether the costs are included in cost of sales or included in other income statement accounts. If shipping and handling fees are significant and are not included in cost of sales, disclosure includes both the amounts of such costs and the line item on the income statement which includes such costs. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Cash and Cash Equivalents Disclosure (Tables)
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| Schedule of Cash and Cash Equivalents [Table Text Block] |
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- Definition
Tabular disclosure of the components of cash and cash equivalents. No definition available.
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Trade Accounts And Notes Receivable, Net (Tables)
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| Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block] |
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| Schedule of capital leases future minimum payments receivable [Table Text Block] |
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| X | ||||||||||
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- Definition
Scheduleofcapitalleasesfutureminimumpaymentsreceivable No definition available.
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| X | ||||||||||
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- Definition
Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Other Receivables (Tables)
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Dec. 31, 2012
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| Schedule of other receivables [Table Text Block] |
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- Definition
Schedule of other receivables [Table Text Block] No definition available.
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Inventories (Tables)
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Dec. 31, 2012
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| Schedule of Inventory, Current [Table Text Block] |
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- Definition
Tabular disclosure of the carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Other Assets (Tables)
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| Schedule of Other Assets [Table Text Block] |
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| X | ||||||||||
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- Definition
Tabular disclosure of the carrying amounts of other assets. This disclosure includes other current assets and other noncurrent assets. No definition available.
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Property And Equipment, Net (Tables)
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Dec. 31, 2012
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| Schedule of Property, Plant and Equipment [Table Text Block] |
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- Definition
Tabular disclosure of the useful life and salvage value of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Goodwill And Intangible Assets (Tables)
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Dec. 31, 2012
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| Schedule of Intangible Assets and Goodwill [Table Text Block] |
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- Definition
Tabular disclosure of goodwill and intangible assets, which may be broken down by segment or major class. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Accounts Payable and Accrued Liabilities Disclosure (Tables)
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Dec. 31, 2012
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| Schedule of Accounts Payable and Accrued Liabilities [Table Text Block] |
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- Definition
Tabular disclosure of the (a) carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business (accounts payable); (b) other payables; and (c) accrued liabilities. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). An alternative caption includes accrued expenses. No definition available.
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Other Accrued Liabilities (Tables)
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Dec. 31, 2012
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| Schedule of Accrued Liabilities [Table Text Block] |
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| Schedule of changes in warranty costs provision [Table Text Block] |
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- Definition
Schedule of changes in warranty costs provision [Table Text Block] No definition available.
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| X | ||||||||||
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- Definition
Tabular disclosure of the components of accrued liabilities. No definition available.
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Lease Obligations (Tables)
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Dec. 31, 2012
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| Schedule of Future Minimum Lease Payments for Capital Leases [Table Text Block] |
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| Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block] |
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| X | ||||||||||
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- Definition
Tabular disclosure of future minimum lease payments as of the date of the latest balance sheet presented, in aggregate and for each of the five years succeeding fiscal years, with separate deductions from the total for the amount representing executor costs, including any profit thereon, included in the minimum lease payments and for the amount of the imputed interest necessary to reduce the net minimum lease payments to present value. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Tabular disclosure of future minimum payments required in the aggregate and for each of the five succeeding fiscal years for operating leases having initial or remaining noncancelable lease terms in excess of one year and the total minimum rentals to be received in the future under noncancelable subleases as of the balance sheet date. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Long-Term Debt (Tables)
|
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Dec. 31, 2012
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Dec. 31, 2011
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| Schedule of Debt [Table Text Block] |
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| Schedule of debentures [Table Text Block] |
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| Schedule of f inancial instruments carried at fair value [Table Text Block] |
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| Schedule of variations in debentures and financial instruments [Table Text Block] |
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| Schedule of details of debts [Table Text Block] |
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| Schedule Of Long-term Debt, Debentures And Financial InstrumentsMaturities [Table Text Block] |
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JAPAN [Member]
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| Schedule of details of debts [Table Text Block] |
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| X | ||||||||||
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- Definition
ScheduleOfDebentures No definition available.
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| X | ||||||||||
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- Definition
ScheduleOfDetailsOfDebts No definition available.
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| X | ||||||||||
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- Definition
ScheduleOfFinancialInstrumentsCarriedAtFairValue No definition available.
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| X | ||||||||||
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- Definition
ScheduleOfLongTermDebtMaturities No definition available.
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| X | ||||||||||
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- Definition
ScheduleOfVariationsInDebenturesAndFinancialInstruments No definition available.
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| X | ||||||||||
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- Definition
Tabular disclosure of information pertaining to short-term and long-debt instruments or arrangements, including but not limited to identification of terms, features, collateral requirements and other information necessary to a fair presentation. No definition available.
|
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Other Long-Term Liabilities (Tables)
|
12 Months Ended | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Dec. 31, 2012
|
Dec. 31, 2011
|
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| Schedule of other long term liabilities [Table Text Block] |
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| Schedule of provision presentation according to ASC 715 [Table Text Block] |
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| Schedule of actuarial assumptions of post retirement benefit plan france [Table Text Block] |
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| Schedule of actuarial assumptions of post retirement benefit plan Japan [Table Text Block] |
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JAPAN [Member]
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| Schedule of pension cost components Japan [Table Text Block] |
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FRANCE [Member]
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| Schedule of pension cost components France [Table Text Block] |
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| X | ||||||||||
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- Definition
provision for post retirement benefits No definition available.
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| X | ||||||||||
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- Definition
Scheduleofactuarialassumptionsofpostretirementbenefitplanfrance No definition available.
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| X | ||||||||||
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- Definition
ScheduleofactuarialassumptionsofpostretirementbenefitplanJapan No definition available.
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| X | ||||||||||
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- Definition
Schedule of other long term liabilities [Table Text Block] No definition available.
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| X | ||||||||||
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- Definition
Schedule of pension cost components France [Table Text Block] No definition available.
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| X | ||||||||||
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- Definition
Schedule of pension cost components Japan [Table Text Block] No definition available.
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|
Shareholders Equity (Tables)
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Dec. 31, 2012
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| Disclosure of Share-based Compensation Arrangements by Share-based Payment Award [Table Text Block] |
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| Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block] |
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| Disclosure of sharebased compensation arrangements by sharebased payment award nonvested [Table Text Block] |
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| Changes In Warrants Stock Options And Capital Increase [Table Text Block] |
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| X | ||||||||||
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- Definition
ChangesInWarrantsStockOptionsAndCapitalIncrease No definition available.
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| X | ||||||||||
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- Definition
Disclosureofsharebasedcompensationarrangementsbysharebasedpaymentawardnonvested No definition available.
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| X | ||||||||||
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- Definition
Tabular disclosure of components of a stock option or other award plan under which equity-based compensation is awarded to employees, typically comprised of the amount of unearned compensation (deferred compensation cost), compensation expense, and changes in the quantity and fair value of the shares (or other type of equity) granted, exercised, forfeited, and issued and outstanding pertaining to that plan. Disclosure may also include nature and general terms of such arrangements that existed during the period and potential effects of those arrangements on shareholders, effect of compensation cost arising from equity-based payment arrangements on the income statement, method of estimating the fair value of the goods or services received, or the fair value of the equity instruments granted, during the period, cash flow effects resulting from equity-based payment arrangements and, for registrants that accelerate vesting of out of the money share options, reasons for the decision to accelerate. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Tabular disclosure of option exercise prices, by grouped ranges, including the upper and lower limits of the price range, the number of shares under option, weighted average exercise price and remaining contractual option terms. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Other Revenues (Tables)
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Dec. 31, 2012
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| Schedule of other revenues [Table Text Block] |
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- Definition
Schedule of other revenues [Table Text Block] No definition available.
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Research And Development Expenses (Tables)
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Dec. 31, 2012
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| Schedule of Research and development expenses [Table Text Block] |
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| X | ||||||||||
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- Definition
Schedule of Research and development expenses [Table Text Block] No definition available.
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Financial Income, Net (Tables)
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Dec. 31, 2012
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| Schedule of financial income (expense) [Table Text Block] |
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- Definition
Schedule of financial income (expense) [Table Text Block] No definition available.
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Income Taxes (Tables)
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Dec. 31, 2012
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| Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block] |
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| Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
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| Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
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| Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
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| X | ||||||||||
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- Definition
Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Tabular disclosure of income before income tax between domestic and foreign jurisdictions. No definition available.
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Deferred Revenues (Tables)
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Dec. 31, 2012
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| Schedule of deferred revenues [Table Text Block] |
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- Definition
Schedule of deferred revenues [Table Text Block] No definition available.
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Earnings (Loss) Per Share (Tables)
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Dec. 31, 2012
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| Schedule of Earnings Per Share, Basic and Diluted [Table Text Block] |
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- Definition
Tabular disclosure of an entity's basic and diluted earnings per share calculations. No definition available.
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Fair Value Of Financial Instruments (Tables)
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12 Months Ended | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Dec. 31, 2012
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| Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block] |
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| X | ||||||||||
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- Definition
Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Segment Information (Tables)
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12 Months Ended | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Dec. 31, 2012
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Dec. 31, 2011
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Dec. 31, 2010
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| Reconciliation of operating profit (loss) from segments to consolidated [Table] [Table Text Block] |
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| Schedule of Segment Reporting Information, by Segment [Table Text Block] |
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| X | ||||||||||
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- Definition
Reconciliation of operating profit (loss) from segments to consolidated [Table] [Table Text Block] No definition available.
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| X | ||||||||||
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- Definition
Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Valuation Accounts (Tables)
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12 Months Ended | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Dec. 31, 2012
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| Schedule of Valuation accounts [Table Text Block] |
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| X | ||||||||||
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- Definition
Tabular disclosure of the activity by class in any valuation allowance for impairment of recognized servicing assets - including beginning and ending balances, aggregate additions charged and recoveries credited to operations, and aggregate write-downs charged against allowance. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Supplemental Disclosures Of Cash Flow Information (Tables)
|
12 Months Ended | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Dec. 31, 2012
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| Schedule of Cash Flow, Supplemental Disclosures [Table Text Block] |
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| X | ||||||||||
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- Definition
Tabular disclosure of supplemental cash flow information for the periods presented. No definition available.
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Summary Of Significant Accounting Policies (Narrative) (Details) (EUR €)
|
12 Months Ended | ||
|---|---|---|---|
|
Dec. 31, 2012
|
Dec. 31, 2011
|
Dec. 31, 2010
|
|
| Advertising Expense | € 374 | € 652 | € 920 |
| X | ||||||||||
|
- Definition
Amount charged to advertising expense for the period, which are expenses incurred with the objective of increasing revenue for a specified brand, product or product line. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
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Cash and Cash Equivalents Disclosure (Narrative) (Details) (EUR €)
In Millions, unless otherwise specified |
12 Months Ended | |
|---|---|---|
|
Dec. 31, 2012
|
Dec. 31, 2011
|
|
| Short term Investments pledged | € 1 | |
| Collateral to short term loan | € 1 | |
| X | ||||||||||
|
- Definition
Collateral to short term loan No definition available.
|
| X | ||||||||||
|
- Definition
Short term Investments pledged No definition available.
|
|
Trade Accounts And Notes Receivable, Net (Narrative) (Details) (EUR €)
In Thousands, unless otherwise specified |
12 Months Ended | ||
|---|---|---|---|
|
Dec. 31, 2012
|
Dec. 31, 2011
|
Dec. 31, 2010
|
|
| NotesReceivableInitialMaturities | 90 | ||
| Bad debt expenses | € 516 | € 191 | € 200 |
| X | ||||||||||
|
- Definition
NotesReceivableInitialMaturities No definition available.
|
| X | ||||||||||
|
- Definition
Amount of the current period expense charged against operations, the offset which is generally to the allowance for doubtful accounts for the purpose of reducing receivables, including notes receivable, to an amount that approximates their net realizable value (the amount expected to be collected). Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
|
Inventories (Narrative) (Details) (EUR €)
In Thousands, unless otherwise specified |
12 Months Ended | ||
|---|---|---|---|
|
Dec. 31, 2012
|
Dec. 31, 2011
|
Dec. 31, 2010
|
|
| Inventory Write-down | € 186 | € 428 | € 184 |
| X | ||||||||||
|
- Definition
Charge to cost of goods sold that represents the reduction of the carrying amount of inventory, generally attributable to obsolescence or market conditions. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
|
Property And Equipment, Net (Narrative) (Details) (EUR €)
In Thousands, unless otherwise specified |
12 Months Ended | ||
|---|---|---|---|
|
Dec. 31, 2012
|
Dec. 31, 2011
|
Dec. 31, 2010
|
|
| Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment | € (8,984) | € (8,536) | |
| Depreciation, Depletion and Amortization, Nonproduction | 802 | 870 | 950 |
|
Assets Held under Capital Leases [Member]
|
|||
| Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment | 2,646 | 2,454 | |
| Depreciation, Depletion and Amortization, Nonproduction | 331 | 333 | 333 |
| Capital Leased Assets, Gross | € 3,639 | € 3,426 | |
| X | ||||||||||
|
- Definition
The cumulative amount of depreciation, depletion and amortization (related to property, plant and equipment, but not including land) that has been recognized in the income statement. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Property, plant, or equipment held under lease agreements classified as an asset. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
|
Goodwill And Intangible Assets (Narrative) (Details) (EUR €)
In Thousands, unless otherwise specified |
12 Months Ended | ||
|---|---|---|---|
|
Dec. 31, 2012
|
Dec. 31, 2011
|
Dec. 31, 2010
|
|
| Amortization expenses related to intangible assets | € 36 | € 14 | € 36 |
| Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months | 30 | ||
| Finite-Lived Intangible Assets, Amortization Expense, Year Two | 30 | ||
| Goodwill | 2,412 | 2,412 | 2,412 |
|
Urology Devices and Services (UDS) [Member]
|
|||
| Goodwill | 1,767 | 1,767 | 1,767 |
| Fair Value Inputs, Discount Rate | 10.00% | ||
|
High Intensity Focused Ultrasound (HIFU) [Member]
|
|||
| Goodwill | 645 | 645 | 645 |
| Fair Value Inputs, Discount Rate | 15.00% | ||
| Fair Value Inputs, Long-term Revenue Growth Rate | 10.00% | ||
|
EDAP TMS (Corporate) [Member]
|
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| Goodwill | 0 | 0 | 0 |
|
FDA [Member]
|
|||
| Goodwill | € 0 | € 0 | € 0 |
| X | ||||||||||
|
- Definition
The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Interest rate used to find the present value of an amount to be paid or received in the future as an input to measure fair value. For example, but not limited to, weighted average cost of capital (WACC), cost of capital, cost of equity and cost of debt. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Percentage of assumed long-term growth in revenues, used as an input to measure fair value. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Amount of amortization expense expected to be recognized during the next fiscal year following the latest fiscal year for assets, excluding financial assets and goodwill, lacking physical substance with a finite life. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Amount of amortization expense expected to be recognized during the second fiscal year following the latest fiscal year for assets, excluding financial assets and goodwill, lacking physical substance with a finite life. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Carrying amount as of the balance sheet date, which is the cumulative amount paid and (if applicable) the fair value of any noncontrolling interest in the acquiree, adjusted for any amortization recognized prior to the adoption of any changes in generally accepted accounting principles (as applicable) and for any impairment charges, in excess of the fair value of net assets acquired in one or more business combination transactions. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
|
Lease Obligations (Narrative) (Details) (EUR €)
In Thousands, unless otherwise specified |
12 Months Ended | ||
|---|---|---|---|
|
Dec. 31, 2012
|
Dec. 31, 2011
|
Dec. 31, 2010
|
|
| Interest Expense, Lessee, Assets under Capital Lease | € 53 | € 81 | € 115 |
| Operating Leases, Rent Expense | 772 | 751 | 790 |
|
Assets Held under Capital Leases [Member]
|
|||
| medical devices | 778 | ||
| vehicles | € 175 | ||
| X | ||||||||||
|
- Definition
medical devices No definition available.
|
| X | ||||||||||
|
- Definition
vehicles No definition available.
|
| X | ||||||||||
|
- Definition
The amount, during the lease term, of each minimum [capital] lease payment allocated to interest expense so as to produce a constant periodic rate of interest on the remaining balance of the capital lease obligation. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Rental expense incurred for leased assets including furniture and equipment which has not been recognized in costs and expenses applicable to sales and revenues; for example, cost of goods sold or other operating costs and expenses. No definition available.
|
|
Short-Term Borrowings (Narrative) (Details) (EUR €)
In Thousands, unless otherwise specified |
Dec. 31, 2012
|
Dec. 31, 2011
|
|---|---|---|
| account receivables factored | € 1,093 | € 685 |
| loan in euro | € 1,000 | € 1,000 |
| X | ||||||||||
|
- Definition
account receivables factored No definition available.
|
| X | ||||||||||
|
- Definition
loan in euro No definition available.
|
|
Long-Term Debt (Narrative) (Details) (EUR €)
|
12 Months Ended | 1 Months Ended | 12 Months Ended | 1 Months Ended | 12 Months Ended | ||||
|---|---|---|---|---|---|---|---|---|---|
|
Dec. 31, 2012
|
Dec. 31, 2011
Convertible Debt [Member]
|
Dec. 31, 2007
Convertible Debt [Member]
|
Mar. 31, 2012
Placement Agent Warrants [Member]
|
Dec. 31, 2012
Placement Agent Warrants [Member]
|
Dec. 31, 2011
InvestorWarrants2007 [Member]
|
Jan. 31, 2012
InvestorWarrants2012 [Member]
|
Dec. 31, 2012
InvestorWarrants2012 [Member]
|
Dec. 31, 2012
ITALY [Member]
|
|
| Initial Amount | € 404,000 | ||||||||
| Interest rate | 1.90 | ||||||||
| Share price | € 1.69 | € 5.95 | € 1.95 | € 2.04 | € 1.69 | € 1.95 | € 2.04 | ||
| Strike price | € 6.57 | € 6.57 | € 2.5 | € 2.5 | € 6.87 | € 2.75 | € 2.75 | ||
| Risk free interest rate at 6 years | 0.23% | ||||||||
| Risk free interest rate at 5 years | 0.10% | 4.04% | 0.92% | 0.50% | 1.05% | 0.59% | |||
| Share price volatility | 121.00% | 45.00% | 120.00% | 113.00% | 121.00% | 120.00% | 113.00% | ||
| Value per warrant | € 1.52 | € 1.43 | € 0.29 | € 1.55 | € 1.47 | ||||
| Number issued | 10,500 | 168,750 | 882,000 | 1,406,250 | |||||
| Total fair value | 168,000 | 5,780,000 | 256,000 | 242,000 | 253,000 | 2,173,000 | 2,073,000 | ||
| Liquidity discount factor | 42.66% | 26.91% | 42.66% | ||||||
| Total fair value before liquidity discount | 294,000 | 7,909,000 | |||||||
| Present value | 8,998,000 | ||||||||
| Loss On Exchange Offer | 2,250,000 | ||||||||
| Extinguishment Of Convertible Debentures | 2,437,000 | ||||||||
| Issuance Of New Shares And Warrants | (4,687,000) | ||||||||
| Financial Loss On The Exchange Agreement | € (2,250,000) | ||||||||
| X | ||||||||||
|
- Definition
Extinguishment Of Convertible Debentures No definition available.
|
| X | ||||||||||
|
- Definition
Financial Loss On The Exchange Agreement No definition available.
|
| X | ||||||||||
|
- Definition
Issuance Of New Shares And Warrants No definition available.
|
| X | ||||||||||
|
- Definition
Liquidity discount factor No definition available.
|
| X | ||||||||||
|
- Definition
Initial Amount No definition available.
|
| X | ||||||||||
|
- Definition
Interest rate No definition available.
|
| X | ||||||||||
|
- Definition
Loss On Exchange Offer No definition available.
|
| X | ||||||||||
|
- Definition
Number issued No definition available.
|
| X | ||||||||||
|
- Definition
Present value No definition available.
|
| X | ||||||||||
|
- Definition
Risk free interest rate at 5 years No definition available.
|
| X | ||||||||||
|
- Definition
Risk free interest rate at 6 years No definition available.
|
| X | ||||||||||
|
- Definition
Share price No definition available.
|
| X | ||||||||||
|
- Definition
Share price volatility No definition available.
|
| X | ||||||||||
|
- Definition
Strike price No definition available.
|
| X | ||||||||||
|
- Definition
Total fair value No definition available.
|
| X | ||||||||||
|
- Definition
Total fair value before liquidity discount No definition available.
|
| X | ||||||||||
|
- Definition
Value per warrant No definition available.
|
|
Other Long-Term Liabilities (Narrative) (Details) (EUR €)
In Thousands, unless otherwise specified |
Dec. 31, 2012
|
Dec. 31, 2011
|
|---|---|---|
|
FRANCE [Member]
|
||
| Defined Benefit Plan, Accumulated Benefit Obligation | € 353 | € 264 |
|
JAPAN [Member]
|
||
| Defined Benefit Plan, Accumulated Benefit Obligation | € 474 | € 570 |
| X | ||||||||||
|
- Definition
For defined benefit pension plans, the actuarial present value of benefits (whether vested or nonvested) attributed by the pension benefit formula to employee service rendered before a specified date and based on employee service and compensation (if applicable) before that date. The accumulated benefit obligation differs from the projected benefit obligation in that it includes no assumption about future compensation levels. For plans with flat-benefit or nonpay-related pension benefit formulas, the accumulated benefit obligation and the projected benefit obligation are the same. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
|
Shareholders Equity (Narrative) (Details) (EUR €)
|
2 Months Ended | 5 Months Ended | 12 Months Ended | 12 Months Ended | 12 Months Ended | 12 Months Ended | |||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|
Jul. 31, 2001
|
Dec. 31, 1998
|
Dec. 31, 2012
|
Jan. 25, 2012
|
Dec. 31, 2012
Stock Options [Member]
Common Stock [Member]
|
Dec. 31, 2011
Stock Options [Member]
Common Stock [Member]
|
Dec. 31, 2010
Stock Options [Member]
Common Stock [Member]
|
Dec. 31, 2009
Stock Options [Member]
Common Stock [Member]
|
Dec. 31, 2012
Plan 1 - 2004 [Member]
Stock Options [Member]
Common Stock [Member]
|
Jan. 29, 2004
Plan 1 - 2004 [Member]
Stock Options [Member]
Common Stock [Member]
|
Dec. 31, 2011
Plan 2 - 2007 [Member]
Stock Options [Member]
Common Stock [Member]
|
Dec. 31, 2010
Plan 2 - 2007 [Member]
Stock Options [Member]
Common Stock [Member]
|
Dec. 31, 2007
Plan 2 - 2007 [Member]
Stock Options [Member]
Common Stock [Member]
|
Dec. 31, 2012
Plan 2 - 2007 [Member]
Stock Options [Member]
Common Stock [Member]
|
May 22, 2007
Plan 2 - 2007 [Member]
Stock Options [Member]
Common Stock [Member]
|
Dec. 31, 2012
Plan 3 - 2010 [Member]
Stock Options [Member]
Common Stock [Member]
|
Dec. 31, 2011
Plan 3 - 2010 [Member]
Stock Options [Member]
Common Stock [Member]
|
Dec. 31, 2010
Plan 3 - 2010 [Member]
Stock Options [Member]
Common Stock [Member]
|
Jun. 24, 2010
Plan 3 - 2010 [Member]
Stock Options [Member]
Common Stock [Member]
|
Dec. 31, 2012
Plan 4 - 2012 [Member]
Stock Options [Member]
Common Stock [Member]
|
Dec. 31, 2012
Plan 2b - 2007 [Member]
Stock Options [Member]
Common Stock [Member]
|
Dec. 31, 2011
Plan 2b - 2007 [Member]
Stock Options [Member]
Common Stock [Member]
|
Dec. 31, 2010
Plan 2b - 2007 [Member]
Stock Options [Member]
Common Stock [Member]
|
|
| Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized | 240,000 | 600,000 | 229,100 | 500,000 | |||||||||||||||||||
| Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | 0 | 0 | 325,012 | 504,088 | 229,100 | 500,000 | 95,912 | ||||||||||||||||
| Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Exercise Price | € 0 | € 0 | € 2.23 | € 3.99 | € 2.38 | € 1.88 | |||||||||||||||||
| Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value | € 1,731,000 | € 328,000 | € 143,000 | ||||||||||||||||||||
| ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonCashFinancialCharge | 53,000 | 167,000 | 47,000 | 90,000 | 82,000 | 30,000 | 56,000 | 39,000 | |||||||||||||||
| Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number | 810,850 | 830,025 | 906,775 | 656,013 | 124,000 | 416,838 | 174,100 | 95,912 | |||||||||||||||
| RetainedEarningsStatutoryAccumulatedDeficit | 22,844 | ||||||||||||||||||||||
| Treasury Stock, Shares, Acquired | 191,290 | 190,238 | |||||||||||||||||||||
| Treasury Stock, Value, Acquired, Par Value Method | 523,000 | 649,000 | |||||||||||||||||||||
| ExchangeOfferWarrantsFairValue | 1,047,000 | 805,000 | |||||||||||||||||||||
| ExchangeOfferWarrantsPerUnitFairValue | € 2.56 | ||||||||||||||||||||||
| X | ||||||||||
|
- Definition
ExchangeOfferWarrantsFairValue No definition available.
|
| X | ||||||||||
|
- Definition
ExchangeOfferWarrantsPerUnitFairValue No definition available.
|
| X | ||||||||||
|
- Definition
RetainedEarningsStatutoryAccumulatedDeficit No definition available.
|
| X | ||||||||||
|
- Definition
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonCashFinancialCharge No definition available.
|
| X | ||||||||||
|
- Definition
The maximum number of shares (or other type of equity) originally approved (usually by shareholders and board of directors), net of any subsequent amendments and adjustments, for awards under the equity-based compensation plan. As stock or unit options and equity instruments other than options are awarded to participants, the shares or units remain authorized and become reserved for issuance under outstanding awards (not necessarily vested). Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Gross number of share options (or share units) granted during the period. No definition available.
|
| X | ||||||||||
|
- Definition
The number of shares reserved for issuance under stock option agreements awarded under the plan that validly exist and are outstanding as of the balance sheet date, including vested options. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Fair value of options vested. Excludes equity instruments other than options, for example, but not limited to, share units, stock appreciation rights, restricted stock. No definition available.
|
| X | ||||||||||
|
- Definition
Weighted average price at which grantees can acquire the shares reserved for issuance on stock options awarded. No definition available.
|
| X | ||||||||||
|
- Definition
Number of shares that have been repurchased during the period and are being held in treasury. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Equity impact of the cost of common and preferred stock that were repurchased during the period. Recorded using the par value method. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
|
Other Revenues (Narrative) (Details) (EUR €)
In Thousands, unless otherwise specified |
12 Months Ended | ||
|---|---|---|---|
|
Dec. 31, 2012
|
Dec. 31, 2011
|
Dec. 31, 2010
|
|
| Revenue from Grants | € 47 | € 20 | € 506 |
| Other Revenue, Net | € 47 | € 20 | € 506 |
| X | ||||||||||
|
- Definition
Revenues from the sale of other goods or rendering of other services, not elsewhere specified in the taxonomy; net of (reduced by) sales adjustments, returns, allowances, and discounts. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Revenue earned during the period from non-repayable sum of money awarded to an entity to carry out a specific purpose as provided in grant agreements. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
|
Financial Income, Net (Narrative) (Details) (EUR €)
In Thousands, unless otherwise specified |
12 Months Ended | ||
|---|---|---|---|
|
Dec. 31, 2012
|
Dec. 31, 2011
|
Dec. 31, 2010
|
|
| Interest expense on Non convertible debenture | € 1,895 | € 687 | € 1,058 |
| Interest on Non convertible debenture | 597 | ||
| interest coupon | 9.00% | 9.00% | 9.00% |
| Loss on remeasured convertible debt | € 2,250 | ||
| X | ||||||||||
|
- Definition
interest coupon No definition available.
|
| X | ||||||||||
|
- Definition
Interest expense on Non convertible debenture No definition available.
|
| X | ||||||||||
|
- Definition
Interest on Non convertible debenture No definition available.
|
| X | ||||||||||
|
- Definition
Loss on remeasured convertible debt No definition available.
|
|
Income Taxes (Narrative) (Details) (EUR €)
|
12 Months Ended |
|---|---|
|
Dec. 31, 2012
|
|
| Income Tax Examination, Penalties from Examination | € 772,822 |
| of which late interest | 374,156 |
| Deferred Tax Assets, Operating Loss Carryforwards, Foreign | 19,563 |
| Deferred Tax Assets, Operating Loss Carryforwards, Not Subject to Expiration | 14,947 |
| Other Tax Carryforward, Expiration Dates | 2014 through 2032 |
|
Foreign Tax Authority [Member] | EDAP Technomed Inc [Member]
|
|
| Operating Loss Carryforwards | 11,112 |
|
Foreign Tax Authority [Member] | EDAP-TMS France S.A.S. [Member]
|
|
| Operating Loss Carryforwards | 1,600 |
|
Foreign Tax Authority [Member] | EDAP Technomed Co Ltd [Member]
|
|
| Operating Loss Carryforwards | 1,811 |
|
Foreign Tax Authority [Member] | EDAP Technomed Sdn Bhd Malaysia [Member]
|
|
| Operating Loss Carryforwards | 397 |
|
Foreign Tax Authority [Member] | EDAP TMS GmbH [Member]
|
|
| Operating Loss Carryforwards | 510 |
|
Foreign Tax Authority [Member] | EDAP TMS S.A. [Member]
|
|
| Operating Loss Carryforwards | € 42,488 |
| X | ||||||||||
|
- Definition
Amount before allocation of valuation allowances of deferred tax asset attributable to deductible foreign operating loss carryforwards. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards that are not subject to expiration dates. No definition available.
|
| X | ||||||||||
|
- Definition
The amount of interest expense recorded in the period based upon the specified tax examination. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
The amount of penalty expense recorded in the period based upon the specified tax examination. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
The sum of domestic, foreign and state and local operating loss carryforwards, before tax effects, available to reduce future taxable income under enacted tax laws. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
State the expiration dates of the tax credit carryforward. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
|
Earnings (Loss) Per Share (Narrative) (Details)
|
12 Months Ended | ||
|---|---|---|---|
|
Dec. 31, 2012
|
Dec. 31, 2011
|
Dec. 31, 2010
|
|
| Weighted Average Number Diluted Shares Outstanding Adjustment | 388,256 | 8,981 | 85,834 |
| X | ||||||||||
|
- Definition
The sum of dilutive potential common shares or units used in the calculation of the diluted per-share or per-unit computation. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
|
Concentration Of Credit Risk (Narrative) (Details) (EUR €)
|
Dec. 31, 2012
|
Dec. 31, 2011
|
|---|---|---|
| Allowance for Doubtful Accounts Receivable | € 1.6 | € 1.3 |
| X | ||||||||||
|
- Definition
For an unclassified balance sheet, a valuation allowance for receivables due a company that are expected to be uncollectible. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
|
Related Party Transactions (Narrative) (Details) (EUR €)
In Thousands, unless otherwise specified |
12 Months Ended | ||
|---|---|---|---|
|
Dec. 31, 2012
|
Dec. 31, 2011
|
Dec. 31, 2010
|
|
| Revenue from Related Parties | € 61 | € 60 | € 59 |
| Related Parties Amount in Cost of Sales | 371 | 768 | 315 |
| Due to Related Parties, Current | 44 | 39 | |
| Accounts Receivable, Related Parties, Current | € 350 | € 95 | |
| X | ||||||||||
|
- Definition
Amount of receivables arising from transactions with related parties due within one year or the normal operating cycle, if longer. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Carrying amount as of the balance sheet date of obligations due all related parties. For classified balance sheets, represents the current portion of such liabilities (due within one year or within the normal operating cycle if longer). Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Amount included in cost of sales related to transactions with related parties incurred and recorded in the statement of operations for the period. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Amount of revenue, fees and commissions earned from transactions between (a) a parent company and its subsidiaries; (b) subsidiaries of a common parent; (c) an entity and trusts for the benefit of employees, for example, but not limited to, pension and profit-sharing trusts that are managed by or under the trusteeship of the entity's management; (d) an entity and its principal, owners, management, or members of their immediate families; and (e) affiliates. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
|
Subsequent Significant Events (Narrative) (Details) (EUR €)
In Thousands, except Share data, unless otherwise specified |
1 Months Ended | ||
|---|---|---|---|
|
Jan. 31, 2013
|
Jan. 18, 2013
|
Jan. 16, 2013
|
|
| Proceeds from Issuance of Warrants | € 53,130 | ||
| Warrants exercised | 408,691 | ||
| Issuance of ADRs | 408,691 |
| X | ||||||||||
|
- Definition
Issuance of ADRs No definition available.
|
| X | ||||||||||
|
- Definition
Warrants exercised No definition available.
|
| X | ||||||||||
|
- Definition
The cash inflow from issuance of rights to purchase common shares at predetermined price (usually issued together with corporate debt). Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
|
Schedule of Cash and Cash Equivalents (Details) (EUR €)
In Thousands, unless otherwise specified |
Dec. 31, 2012
|
Dec. 31, 2011
|
Dec. 31, 2010
|
Dec. 31, 2009
|
|---|---|---|---|---|
| Cash and cash equivalents | € 7,041 | € 4,900 | € 7,369 | € 11,590 |
| Short-term investment | 1,036 | 1,572 | ||
| Total cash and cash equivalents, and short term investments | € 8,077 | € 6,472 |
| X | ||||||||||
|
- Definition
Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes 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. Excludes cash and cash equivalents within disposal group and discontinued operation. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
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. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Investments which are intended to be sold in the short term (usually less than one year or the normal operating cycle, whichever is longer) including trading securities, available-for-sale securities, held-to-maturity securities, and other short-term investments not otherwise listed in the existing taxonomy. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
|
Schedule of Accounts, Notes, Loans and Financing Receivable (Details) (EUR €)
In Thousands, unless otherwise specified |
Dec. 31, 2012
|
Dec. 31, 2011
|
|---|---|---|
| Trade accounts receivable | € 12,938 | € 15,570 |
| Notes receivable | 613 | 684 |
| Less: allowance for doubtful accounts | (1,602) | (1,272) |
| Total | 11,949 | 14,981 |
| Less current portion | (11,148) | (13,273) |
| Total long-term portion | € 801 | € 1,708 |
| X | ||||||||||
|
- Definition
Amounts due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer) for goods or services (including trade receivables) that have been delivered or sold in the normal course of business. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
For an unclassified balance sheet, the amount due from customers or clients for goods or services that have been delivered or sold in the normal course of business, reduced to their estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Amount due from customers or clients, more than one year from the balance sheet date, for goods or services that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
A valuation allowance relating to a written agreement to receive money (at a specified future date(s) within one year from the reporting date (or the normal operating cycle, whichever is longer), consisting of principal as well as any accrued interest) for the portion that is expected to be uncollectible. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Amount representing an agreement for an unconditional promise by the maker to pay the entity (holder) a definite sum of money at a future date. Such amount may include accrued interest receivable in accordance with the terms of the note. The note also may contain provisions and related items including a discount or premium, payable on demand, secured, or unsecured, interest bearing or noninterest bearing, among a myriad of other features and characteristics. Excludes amounts related to receivables held-for-sale. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
|
Schedule of capital leases future minimum payments receivable (Details) (EUR €)
In Thousands, unless otherwise specified |
Dec. 31, 2012
|
|---|---|
| 2013 | € 841 |
| 2014 | 401 |
| 2015 | 169 |
| 2016 | 60 |
| 2017 | 5 |
| Total minimum lease payments | € 1,477 |
| X | ||||||||||
|
- Definition
Amount of minimum lease payments to be received by the lessor for capital leases. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Amount of minimum lease payments to be received by the lessor in the next fiscal year following the latest fiscal year for capital leases. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Amount of minimum lease payments to be received by the lessor in the fifth fiscal year following the latest fiscal year for capital leases. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Amount of minimum lease payments to be received by the lessor in the fourth fiscal year following the latest fiscal year for capital leases. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Amount of minimum lease payments to be received by the lessor in the third fiscal year following the latest fiscal year for capital leases. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Amount of minimum lease payments to be received by the lessor in the second fiscal year following the latest fiscal year for capital leases. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
|
Schedule of other receivables (Details) (EUR €)
In Thousands, unless otherwise specified |
12 Months Ended | |
|---|---|---|
|
Dec. 31, 2012
|
Dec. 31, 2011
|
|
| ValueAddedTaxReceivableCurrent | € 427 | € 220 |
| Research and development tax credit receivable from the French State | 256 | 426 |
| Research and development subsidies receivable from the French State | 90 | 0 |
| Personnel advances | 35 | 37 |
| OtherReceivables | 34 | 37 |
| NontradeReceivablesCurrent | € 842 | € 720 |
| X | ||||||||||
|
- Definition
Personnel advances No definition available.
|
| X | ||||||||||
|
- Definition
Research and development subsidies receivable from the French State No definition available.
|
| X | ||||||||||
|
- Definition
The amount deducted from an entities' taxes, reflecting a percentage of an amount invested in certain assets spread over the useful life of those assets; includes deferred investment tax credits. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
The sum of amounts currently receivable other than from customers. For classified balance sheets, represents the current amount receivable, that is amounts expected to be collected within one year or the normal operating cycle, if longer. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Carrying amounts due as of the balance sheet date from parties or arising from transactions not otherwise specified in the taxonomy. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Carrying amount as of the balance sheet date of value added taxes due either from customers arising from sales on credit terms, or as previously overpaid to tax authorities. For classified balance sheets, represents the current amount receivable, that is amounts expected to be collected within one year or the normal operating cycle, if longer. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
|
Schedule of Inventory, Current (Details) (EUR €)
In Thousands, unless otherwise specified |
Dec. 31, 2012
|
Dec. 31, 2011
|
|---|---|---|
| Components, spare parts | € 4,032 | € 3,657 |
| Work-in-progress | 566 | 573 |
| Finished goods | 600 | 856 |
| Total gross inventories | 5,198 | 5,086 |
| Less: provision for slow-moving inventory | (934) | (1,167) |
| Inventories | € 4,263 | € 3,920 |
| X | ||||||||||
|
- Definition
Certain changes made in the current period to the value and amount of inventory reported. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Amount before last-in first-out (LIFO) and valuation reserves of merchandise or goods held by the entity that are readily available for sale. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Gross amount, as of the balance sheet date, of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Carrying amount (lower of cost or market) as of the balance sheet date of inventories less all valuation and other allowances. Excludes noncurrent inventory balances (expected to remain on hand past one year or one operating cycle, if longer). Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Gross amount of unprocessed materials to be used in manufacturing or production process and supplies that will be consumed. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Gross amount of merchandise or goods which are partially completed, are generally comprised of raw materials, labor and factory overhead costs, and which require further materials, labor and overhead to be converted into finished goods, and which generally require the use of estimates to determine percentage complete and pricing. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
|
Schedule of Other Assets (Details) (EUR €)
In Thousands, unless otherwise specified |
Dec. 31, 2012
|
Dec. 31, 2011
|
|---|---|---|
| Deferred financing costs , current portion | € 0 | € 31 |
| Other prepaid expenses, current portion | 367 | 590 |
| Total | € 367 | € 621 |
| X | ||||||||||
|
- Definition
Net amount of other deferred costs capitalized at the end of the reporting period. Does not include deferred finance costs or deferred acquisition costs of insurance companies. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Carrying amount as of the balance sheet date of expenditures made, not otherwise specified in the taxonomy, in advance of the timing of recognition of expenses which are expected to be charged against earnings within one year or the normal operating cycle, if longer. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Sum of the carrying amount for an unclassified balance sheet date of expenditures made in advance of when the economic benefit of the cost will be realized, and which will be expensed in future periods with the passage of time or when a triggering event occurs and the carrying amount as of the balance sheet date of assets not otherwise specified in the taxonomy. Also includes assets not individually reported in the financial statements, or not separately disclosed in notes. No definition available.
|
|
Schedule of Property, Plant and Equipment (Details) (EUR €)
In Thousands, unless otherwise specified |
Dec. 31, 2012
|
Dec. 31, 2011
|
|---|---|---|
| Total gross value | € 11,018 | € 11,071 |
| Less: accumulated depreciation and amortization | (8,984) | (8,536) |
| Total | 2,035 | 2,534 |
|
Equipment [Member]
|
||
| Total gross value | 8,097 | 8,286 |
|
Furniture and Fixtures [Member]
|
||
| Total gross value | € 2,921 | € 2,785 |
| X | ||||||||||
|
- Definition
The cumulative amount of depreciation, depletion and amortization (related to property, plant and equipment, but not including land) that has been recognized in the income statement. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Gross amount of long-lived physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Amount, net of accumulated depreciation, depletion and amortization, of long-lived physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
|
Schedule of Intangible Assets and Goodwill (Details) (EUR €)
In Thousands, unless otherwise specified |
Dec. 31, 2012
|
Dec. 31, 2011
|
|---|---|---|
| Finite-Lived License Agreements, Gross | € 453 | € 412 |
| Finite-Lived Trade Names, Gross | 658 | 723 |
| Finite-Lived Patents, Gross | 412 | 412 |
| Other Finite-Lived Intangible Assets, Gross | 363 | 363 |
| Finite-Lived Intangible Assets, Gross | 1,886 | 1,910 |
| Finite-Lived Intangible Assets, Accumulated Amortization | (1,814) | (1,843) |
| Finite-Lived Intangible Assets, Net | € 71 | € 68 |
| X | ||||||||||
|
- Definition
Accumulated amount of amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Amount before amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Amount after amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Gross carrying amount as of the balance sheet date of certain rights acquired to exercise a certain privilege or pursue a particular business or occupation and which is deemed to have a finite economic life. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Gross carrying amount before accumulated amortization as of the balance sheet date of the costs pertaining to the exclusive legal rights granted to the owner of the patent to exploit an invention or a process for a period of time specified by law. Such costs may have been expended to directly apply and receive patent rights, or to acquire such rights. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Gross carrying amount before accumulated amortization as of the balance sheet date of the rights acquired through registration of a trade name to gain or protect exclusive use thereof for a reasonably expected period of economic benefit. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Gross carrying amount before accumulated amortization as of the balance sheet date of intangible assets not otherwise specified in the taxonomy having a reasonably expected period of economic benefit. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
|
Schedule of Accounts Payable and Accrued Liabilities (Details) (EUR €)
In Thousands, unless otherwise specified |
Dec. 31, 2012
|
Dec. 31, 2011
|
|---|---|---|
| Trade accounts payable | € 5,820 | € 5,725 |
| Notes payable | 516 | 570 |
| Trade accounts and notes payable | € 6,336 | € 6,295 |
| X | ||||||||||
|
- Definition
Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Carrying value as of the balance sheet date of obligations incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Sum of the carrying values as of the balance sheet date of the portions of long-term notes payable due within one year or the operating cycle if longer. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
|
Schedule of Accrued Liabilities (Details) (EUR €)
In Thousands, unless otherwise specified |
Dec. 31, 2012
|
Dec. 31, 2011
|
|---|---|---|
| Provision for warranty costs | € 666 | € 651 |
| Value added tax payable | 326 | 342 |
| Accruals for social expenses | 386 | 278 |
| Conditional government subsidies | 341 | 519 |
| Retirement indemnities | 39 | 94 |
| Accrued interests | 139 | 183 |
| Others | 373 | 262 |
| Accrued Liabilities and Other Liabilities | 2,270 | 2,329 |
| Less non current portion of Conditional government subsidies | 341 | 341 |
| Current portion | € 1,928 | € 1,988 |
| X | ||||||||||
|
- Definition
Accruals for social expenses No definition available.
|
| X | ||||||||||
|
- Definition
Conditional government subsidies No definition available.
|
| X | ||||||||||
|
- Definition
Provision for warranty costs No definition available.
|
| X | ||||||||||
|
- Definition
Less non current portion of Conditional government subsidies No definition available.
|
| X | ||||||||||
|
- Definition
Retirement indemnities No definition available.
|
| X | ||||||||||
|
- Definition
Value added tax payable No definition available.
|
| X | ||||||||||
|
- Definition
Amount of obligations incurred and payable, pertaining to costs that are statutory in nature, incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include, but not limited to, taxes, interest, rent and utilities. Also includes the aggregate carrying amount of liabilities not separately disclosed. No definition available.
|
| X | ||||||||||
|
- Definition
Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Carrying value as of the balance sheet date of [accrued] interest payable on all forms of debt, including trade payables, that has been incurred and is unpaid. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Carrying value as of the balance sheet date of obligations incurred through that date and payable arising from transactions not otherwise specified in the taxonomy. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
|
Schedule of changes in warranty costs provision (Details) (EUR €)
In Thousands, unless otherwise specified |
12 Months Ended | |
|---|---|---|
|
Dec. 31, 2012
|
Dec. 31, 2011
|
|
| Warranty costs provision, Beginning of year | € 1,287 | € 1,402 |
| Amounts used during the year (payments) | (694) | (477) |
| New Warranty Expenses | 469 | 362 |
| Warranty costs provision, End of year | 1,062 | 1,287 |
| WarrantyCostsProvision | 396 | 636 |
| Current portion of provision for warranty costs | € (666) | € (651) |
| X | ||||||||||
|
- Definition
Amounts used during the year (payments) No definition available.
|
| X | ||||||||||
|
- Definition
Provision for warranty costs No definition available.
|
| X | ||||||||||
|
- Definition
New Warranty Expenses No definition available.
|
| X | ||||||||||
|
- Definition
WarrantyCostsProvision No definition available.
|
| X | ||||||||||
|
- Definition
Warranty costs provision, Beginning of year No definition available.
|
| X | ||||||||||
|
- Definition
Warranty costs provision, End of year No definition available.
|
|
Schedule of Future Minimum Lease Payments for Capital Leases (Details) (EUR €)
In Thousands, unless otherwise specified |
Dec. 31, 2012
|
Dec. 31, 2011
|
|---|---|---|
| 2013 | € 495 | |
| 2014 | 212 | |
| 2015 | 177 | |
| 2016 | 99 | |
| 2017 | 39 | |
| Thereafter | 4 | |
| Total minimum lease payments | 1,026 | |
| Less: amount representing interest | (72) | |
| Present value of minimum lease payments | 953 | |
| Current portion of capital lease obligations | 459 | 557 |
| Long-term portion | € 494 | € 695 |
| X | ||||||||||
|
- Definition
Amount equal to the present value (the principal) at the beginning of the lease term of minimum lease payments during the lease term (excluding that portion of the payments representing executory costs such as insurance, maintenance, and taxes to be paid by the lessor, together with any profit thereon) net of payments or other amounts applied to the principal, through the balance sheet date and due to be paid within one year (or one operating cycle, if longer) of the balance sheet date. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Amount equal to the present value (the principal) at the beginning of the lease term of minimum lease payments during the lease term (excluding that portion of the payments representing executory costs such as insurance, maintenance, and taxes to be paid by the lessor, together with any profit thereon) net of payments or other amounts applied to the principal, through the balance sheet date and due to be paid more than one year (or one operating cycle, if longer) after the balance sheet date. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Amount of minimum lease payments maturing in the next fiscal year following the latest fiscal year for capital leases. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Amount of minimum lease payments maturing in the fifth fiscal year following the latest fiscal year for capital leases. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Amount of minimum lease payments maturing in the forth fiscal year following the latest fiscal year for capital leases. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Amount of minimum lease payments maturing in the third fiscal year following the latest fiscal year for capital leases. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Amount of minimum lease payments maturing in the second fiscal year following the latest fiscal year for capital leases. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Amount of minimum lease payments maturing after the fifth fiscal year following the latest fiscal year for capital leases. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Amount necessary to reduce net minimum lease payments to present value for capital leases. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Amount of minimum lease payments for capital leases net of executory costs, which include amounts paid by the lessee to the lessor for insurance, maintenance and taxes. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Present value of minimum lease payments for capital leases net of executory costs, including amounts paid by the lessee to the lessor for insurance, maintenance and taxes. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
|
Schedule of Future Minimum Rental Payments for Operating Leases (Details) (EUR €)
In Thousands, unless otherwise specified |
Dec. 31, 2012
|
|---|---|
|
FRANCE [Member]
|
|
| 2013 | € 297 |
| 2014 | 297 |
| 2015 | 297 |
| 2016 | 297 |
| 2017 | 272 |
| Total | 1,460 |
|
JAPAN [Member]
|
|
| 2013 | 124 |
| 2014 | 0 |
| 2015 | 0 |
| 2016 | 0 |
| 2017 | 0 |
| Total | € 124 |
| X | ||||||||||
|
- Definition
Amount of required minimum rental payments for leases having an initial or remaining non-cancelable letter-terms in excess of one year. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Amount of required minimum rental payments maturing in the next fiscal year following the latest fiscal year for operating leases having an initial or remaining non-cancelable letter-terms in excess of one year. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Amount of required minimum rental payments maturing in the fifth fiscal year following the latest fiscal year for operating leases having an initial or remaining non-cancelable letter-terms in excess of one year. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Amount of required minimum rental payments maturing in the forth fiscal year following the latest fiscal year for operating leases having an initial or remaining non-cancelable letter-terms in excess of one year. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Amount of required minimum rental payments maturing in the third fiscal year following the latest fiscal year for operating leases having an initial or remaining non-cancelable letter-terms in excess of one year. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Amount of required minimum rental payments maturing in the second fiscal year following the latest fiscal year for operating leases having an initial or remaining non-cancelable letter-terms in excess of one year. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
|
Schedule of Debt (Details) (EUR €)
In Thousands, unless otherwise specified |
Dec. 31, 2012
|
Dec. 31, 2011
|
|---|---|---|
| Total long term debt | € 622 | € 958 |
| Less current portion | 207 | 238 |
| Total long-term portion | 415 | 720 |
|
JAPAN [Member]
|
||
| Total long term debt | 497 | 728 |
|
ITALY [Member]
|
||
| Total long term debt | 114 | 215 |
|
MALAYSIA [Member]
|
||
| Total long term debt | € 11 | € 15 |
| X | ||||||||||
|
- Definition
Carrying amount of long-term debt, net of unamortized discount or premium, including current and noncurrent amounts. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Carrying amount of long-term debt, net of unamortized discount or premium, scheduled to be repaid within one year or the normal operating cycle, if longer. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Carrying amount of long-term debt, net of unamortized discount or premium, excluding amounts to be repaid within one year or the normal operating cycle, if longer (current maturities). Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
|
Schedule of debentures (Details) (EUR €)
In Thousands, unless otherwise specified |
Dec. 31, 2012
|
Dec. 31, 2011
|
|---|---|---|
| Convertible debentures carried at fair value | € 7,085 | |
| Convertible debentures carried at fair value | 0 | 7,085 |
| Non Convertible debentures | € 4,416 | € 0 |
| X | ||||||||||
|
- Definition
Non Convertible debentures No definition available.
|
| X | ||||||||||
|
- Definition
The portion of the carrying value of long-term convertible debt as of the balance sheet date that is scheduled to be repaid within one year or in the normal operating cycle if longer. Convertible debt is a financial instrument which can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Carrying amount of long-term convertible debt as of the balance sheet date, net of the amount due in the next twelve months or greater than the normal operating cycle, if longer. The debt is convertible into another form of financial instrument, typically the entity's common stock. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
|
Schedule of f inancial instruments carried at fair value (Details) (EUR €)
In Thousands, unless otherwise specified |
Dec. 31, 2012
|
Dec. 31, 2011
|
|---|---|---|
| Total Financial Instruments | € 1,754 | € 195 |
| Less current portion | 0 | 195 |
| Total long-term portion | 1,754 | 0 |
|
Placement Agent Warrants [Member]
|
||
| Total Financial Instruments | 183 | 0 |
|
Investor warrants [Member]
|
||
| Total Financial Instruments | € 1,571 | € 195 |
| X | ||||||||||
|
- Definition
Total Financial Instruments No definition available.
|
| X | ||||||||||
|
- Definition
Financial instruments carried at fair value, current No definition available.
|
| X | ||||||||||
|
- Definition
Financial instruments carried at fair value, non current No definition available.
|
| X | ||||||||||
|
- Definition
Amortised costs No definition available.
|
| X | ||||||||||
|
- Definition
Total Debentures and financial instruments No definition available.
|
| X | ||||||||||
|
- Definition
Impact Of Exchange Agreement - Cash No definition available.
|
| X | ||||||||||
|
- Definition
Impact Of Exchange Agreement - Debt Issuance Costs No definition available.
|
| X | ||||||||||
|
- Definition
Impact Of Exchange Agreement - Exchange No definition available.
|
| X | ||||||||||
|
- Definition
Impact Of Placement - Equity Classif. of Warrants No definition available.
|
| X | ||||||||||
|
- Definition
Impact Of Placement - Reimburs. Of Non Convertible Debentures No definition available.
|
| X | ||||||||||
|
- Definition
FV adjustments No definition available.
|
| X | ||||||||||
|
- Definition
USD EUR Exch. impact No definition available.
|
|
Schedule of details of debts (Details) (EUR €)
|
12 Months Ended | |
|---|---|---|
|
Dec. 31, 2012
|
Dec. 31, 2011
|
|
|
JAPAN [Member] | EDAP Technomed Co Ltd [Member] | Loan One [Member]
|
||
| Initial Amount | € 10,000,000 | € 10,000,000 |
| Interest rate | 0.10 | 0.10 |
|
JAPAN [Member] | EDAP Technomed Co Ltd [Member] | Loan Two [Member]
|
||
| Initial Amount | 55,000,000 | 55,000,000 |
| Interest rate | 1.80 | 1.80 |
|
JAPAN [Member] | EDAP Technomed Co Ltd [Member] | Loan Three [Member]
|
||
| Initial Amount | 10,000,000 | 10,000,000 |
| Interest rate | 0.10 | 0.10 |
|
JAPAN [Member] | EDAP Technomed Co Ltd [Member] | Loan Four [Member]
|
||
| Initial Amount | 10,000,000 | |
| Interest rate | 2.00 | |
|
ITALY [Member]
|
||
| Initial Amount | 404,000 | |
| Interest rate | € 1.90 | |
| X | ||||||||||
|
- Definition
Initial Amount No definition available.
|
| X | ||||||||||
|
- Definition
Interest rate No definition available.
|
|
Schedule Of Long-term Debt, Debentures And Financial InstrumentsMaturities (Details) (EUR €)
In Thousands, unless otherwise specified |
Dec. 31, 2012
|
|---|---|
| 2013 | € 207 |
| 2014 | 4,527 |
| 2015 | 91 |
| 2016 | 266 |
| 2017 | 1,653 |
| 2018 | 47 |
| Total Long-term Debt | € 6,792 |
| X | ||||||||||
|
- Definition
Total Long-term Debt No definition available.
|
| X | ||||||||||
|
- Definition
2018 No definition available.
|
| X | ||||||||||
|
- Definition
Amount of long-term debt, sinking fund requirements, and other securities redeemable at fixed or determinable prices and dates maturing in the next fiscal year following the latest fiscal year. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Amount of long-term debt, sinking fund requirements, and other securities redeemable at fixed or determinable prices and dates maturing in the fifth fiscal year following the latest fiscal year. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Amount of long-term debt, sinking fund requirements, and other securities redeemable at fixed or determinable prices and dates maturing in the fourth fiscal year following the latest fiscal year. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Amount of long-term debt, sinking fund requirements, and other securities redeemable at fixed or determinable prices and dates maturing in the third fiscal year following the latest fiscal year. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Amount of long-term debt, sinking fund requirements, and other securities redeemable at fixed or determinable prices and dates maturing in the second fiscal year following the latest fiscal year. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
|
Schedule of other long term liabilities (Details) (EUR €)
In Thousands, unless otherwise specified |
Dec. 31, 2012
|
Dec. 31, 2011
|
|---|---|---|
| Provision for retirement indemnities (Japan & France) | € 1,016 | € 939 |
| Provision for employee termination indemnities (Italy) | 246 | 219 |
| Provision for warranty costs, less current portion | 396 | 636 |
| Conditional government subsidies, less current portion | 341 | 341 |
| Total | € 1,999 | € 2,135 |
| X | ||||||||||
|
- Definition
Less non current portion of Conditional government subsidies No definition available.
|
| X | ||||||||||
|
- Definition
Provision for warranty costs, less current portion No definition available.
|
| X | ||||||||||
|
- Definition
Aggregate carrying value as of the balance sheet date of the liabilities for all deferred compensation arrangements payable beyond one year (or the operating cycle, if longer). No definition available.
|
| X | ||||||||||
|
- Definition
This represents the noncurrent liability recognized in the balance sheet that is associated with the defined benefit pension plans. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Aggregate carrying amount, as of the balance sheet date, of noncurrent obligations not separately disclosed in the balance sheet. Noncurrent liabilities are expected to be paid after one year (or the normal operating cycle, if longer). Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
|
Schedule of Projected Benefit Obligations and the accumulated benefit obligations (Details) (EUR €)
In Thousands, unless otherwise specified |
12 Months Ended | ||
|---|---|---|---|
|
Dec. 31, 2012
|
Dec. 31, 2011
|
Dec. 31, 2010
|
|
|
FRANCE [Member]
|
|||
| Normal cost | € 18 | € 17 | € 13 |
|
JAPAN [Member]
|
|||
| Normal cost | € 6 | € 6 | € 6 |
| X | ||||||||||
|
- Definition
The increase in a defined benefit pension plan's projected benefit obligation or a defined benefit postretirement plan's accumulated postretirement benefit obligation due to the passage of time. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
|
Schedule of provision presentation according to ASC 715 (Details) (EUR €)
In Thousands, unless otherwise specified |
12 Months Ended | |
|---|---|---|
|
Dec. 31, 2012
|
Dec. 31, 2011
|
|
| Non current liabilities | € 1,016 | € 939 |
|
FRANCE [Member]
|
||
| Non current liabilities | 517 | 386 |
| Current liabilities | 0 | 0 |
| Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Adjustment, Net of Tax | (68) | 25 |
| Total | 449 | 411 |
|
JAPAN [Member]
|
||
| Non current liabilities | 498 | 552 |
| Current liabilities | 39 | 94 |
| Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Adjustment, Net of Tax | (157) | (199) |
| Total | € 380 | € 447 |
| X | ||||||||||
|
- Definition
Total No definition available.
|
| X | ||||||||||
|
- Definition
This represents the noncurrent liability recognized in the balance sheet that is associated with the defined benefit pension plans. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Net of tax and reclassifications amount of pension and other postretirement benefit plans (gain) loss included in accumulated other comprehensive income (loss). Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
For a classified balance sheet, the carrying amount as of the balance sheet date of the portion of the obligations recognized for the various benefits provided to former or inactive employees, their beneficiaries, and covered dependents after employment but before retirement that is payable within one year of the balance sheet date. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
|
Schedule of pension cost components France (Details) (EUR €)
In Thousands, unless otherwise specified |
12 Months Ended | |||
|---|---|---|---|---|
|
Dec. 31, 2012
|
Dec. 31, 2011
|
Dec. 31, 2010
|
Dec. 31, 2009
|
|
|
FRANCE [Member]
|
||||
| Benefit obligations | € 517 | € 386 | € 371 | € 262 |
| Service cost | 29 | 31 | 21 | |
| Interest cost | 18 | 17 | 13 | |
| Plan amendments | 31 | |||
| (gain) loss | 93 | (33) | 43 | |
| Benefits paid | (8) | 0 | 0 | |
| Unrecognized actuarial (gain) loss | 38 | (56) | (23) | |
| Unrecognized prior service cost | 30 | 31 | 31 | |
| Accrued pension cost | 449 | 411 | 363 | |
|
JAPAN [Member]
|
||||
| Benefit obligations | 538 | 646 | 562 | 435 |
| Service cost | 61 | 68 | 50 | |
| Interest cost | 6 | 6 | 6 | |
| Plan amendments | 0 | 0 | 0 | |
| (gain) loss | (6) | 37 | 68 | |
| Benefits paid | (93) | 0 | (95) | |
| Unrecognized actuarial (gain) loss | 157 | 199 | 236 | |
| Accrued pension cost | € 380 | € 447 | € 326 | |
| X | ||||||||||
|
- Definition
Unrecognized actuarial (gain) loss No definition available.
|
| X | ||||||||||
|
- Definition
Unrecognized prior service cost No definition available.
|
| X | ||||||||||
|
- Definition
Amount of gain (loss) from a decision to temporarily deviate from the substantive plan, or from a change in benefit obligation or plan asset value from changes in actuarial assumptions, for example, but not limited to, interest, mortality, employee turnover or salary scale. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
1) For defined benefit pension plans, the benefit obligation is the projected benefit obligation, which is the actuarial present value as of a date of all benefits attributed by the pension benefit formula to employee service rendered prior to that date. 2) For other postretirement defined benefit plans, the benefit obligation is the accumulated postretirement benefit obligation, which is the actuarial present value of benefits attributed to employee service rendered to a particular date. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
The amount of payments made for which participants are entitled under a pension plan, including pension benefits, death benefits, and benefits due on termination of employment. Also includes payments made under a postretirement benefit plan, including prescription drug benefits, health care benefits, life insurance benefits, and legal, educational and advisory services. This item represents a periodic decrease to the plan obligations and a decrease to plan assets. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
The increase in a defined benefit pension plan's projected benefit obligation or a defined benefit postretirement plan's accumulated postretirement benefit obligation due to the passage of time. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
The total amount of net periodic benefit cost for defined benefit plans for the period. Periodic benefit costs include the following components: service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) due to settlements or curtailments. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
The amount of increase or decrease due to a change in the terms of an existing plan or the initiation of a new plan. A plan amendment may increase or decrease benefits, including those attributed to years of service already rendered. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
The actuarial present value of benefits attributed by the pension benefit formula to services rendered by employees during the period. The portion of the expected postretirement benefit obligation attributed to employee service during the period. The service cost component is a portion of the benefit obligation and is unaffected by the funded status of the plan. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
|
Schedule of pension cost components Japan (Details) (EUR €)
In Thousands, unless otherwise specified |
12 Months Ended | |||
|---|---|---|---|---|
|
Dec. 31, 2012
|
Dec. 31, 2011
|
Dec. 31, 2010
|
Dec. 31, 2009
|
|
|
JAPAN [Member]
|
||||
| Benefit obligations | € 538 | € 646 | € 562 | € 435 |
| Service cost | 61 | 68 | 50 | |
| Normal cost | 6 | 6 | 6 | |
| Plan amendments | 0 | 0 | 0 | |
| Termination benefits | 0 | 0 | 0 | |
| (gain) loss | (6) | 37 | 68 | |
| Benefits paid | (93) | 0 | (95) | |
| Exchange rate impact | (76) | 47 | 98 | |
| Unrecognized actuarial (gain) loss | 157 | 199 | 236 | |
| Unrecognized prior service cost | 0 | 0 | 0 | |
| Accrued pension cost | 380 | 447 | 326 | |
|
FRANCE [Member]
|
||||
| Benefit obligations | 517 | 386 | 371 | 262 |
| Service cost | 29 | 31 | 21 | |
| Normal cost | 18 | 17 | 13 | |
| Plan amendments | 31 | |||
| (gain) loss | 93 | (33) | 43 | |
| Benefits paid | (8) | 0 | 0 | |
| Unrecognized actuarial (gain) loss | 38 | (56) | (23) | |
| Accrued pension cost | € 449 | € 411 | € 363 | |
| X | ||||||||||
|
- Definition
Unrecognized actuarial (gain) loss No definition available.
|
| X | ||||||||||
|
- Definition
Unrecognized prior service cost No definition available.
|
| X | ||||||||||
|
- Definition
Amount of gain (loss) from a decision to temporarily deviate from the substantive plan, or from a change in benefit obligation or plan asset value from changes in actuarial assumptions, for example, but not limited to, interest, mortality, employee turnover or salary scale. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
1) For defined benefit pension plans, the benefit obligation is the projected benefit obligation, which is the actuarial present value as of a date of all benefits attributed by the pension benefit formula to employee service rendered prior to that date. 2) For other postretirement defined benefit plans, the benefit obligation is the accumulated postretirement benefit obligation, which is the actuarial present value of benefits attributed to employee service rendered to a particular date. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
The amount of payments made for which participants are entitled under a pension plan, including pension benefits, death benefits, and benefits due on termination of employment. Also includes payments made under a postretirement benefit plan, including prescription drug benefits, health care benefits, life insurance benefits, and legal, educational and advisory services. This item represents a periodic decrease to the plan obligations and a decrease to plan assets. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Amount of gain (loss) from foreign currency exchange rate changes for benefit obligation for plans of a foreign operation whose functional currency is not the reporting currency. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
The increase in a defined benefit pension plan's projected benefit obligation or a defined benefit postretirement plan's accumulated postretirement benefit obligation due to the passage of time. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
The total amount of net periodic benefit cost for defined benefit plans for the period. Periodic benefit costs include the following components: service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) due to settlements or curtailments. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
The amount of increase or decrease due to a change in the terms of an existing plan or the initiation of a new plan. A plan amendment may increase or decrease benefits, including those attributed to years of service already rendered. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
The actuarial present value of benefits attributed by the pension benefit formula to services rendered by employees during the period. The portion of the expected postretirement benefit obligation attributed to employee service during the period. The service cost component is a portion of the benefit obligation and is unaffected by the funded status of the plan. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
The amount of increase related to special termination benefits offered to and accepted by employees in connection with their termination of employment that are only offered for a short period of time. A situation involving termination benefits may also involve a curtailment. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
|
Schedule of actuarial assumptions of post retirement benefit plan france (Details) (FRANCE [Member], Foreign Pension Plans, Defined Benefit [Member])
|
Dec. 31, 2012
|
Dec. 31, 2011
|
Dec. 31, 2010
|
|---|---|---|---|
|
FRANCE [Member] | Foreign Pension Plans, Defined Benefit [Member]
|
|||
| Discount rate | 3.00% | 5.00% | 5.00% |
| Salary increase | 3.00% | 3.00% | 3.00% |
| Retirement age | 65 | 65 | 65 |
| Average retirement remaining service period | 24 | 25 | 25 |
| X | ||||||||||
|
- Definition
Average retirement remaining service period No definition available.
|
| X | ||||||||||
|
- Definition
Retirement age No definition available.
|
| X | ||||||||||
|
- Definition
The interest rate used to adjust for the time value of money for the plan. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Expected rate of compensation increases (for pay-related plans). Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
|
Schedule of actuarial assumptions of post retirement benefit plan Japan (Details) (JAPAN [Member], Foreign Pension Plans, Defined Benefit [Member])
|
Dec. 31, 2012
|
Dec. 31, 2011
|
Dec. 31, 2010
|
|---|---|---|---|
|
JAPAN [Member] | Foreign Pension Plans, Defined Benefit [Member]
|
|||
| Discount rate | 2.00% | 1.00% | 1.00% |
| Salary increase | 2.00% | 2.00% | 2.00% |
| X | ||||||||||
|
- Definition
The interest rate used to adjust for the time value of money for the plan. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Expected rate of compensation increases (for pay-related plans). Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
|
Disclosure of Share-based Compensation Arrangements by Share-based Payment Award (Details) (Stock Options [Member], Common Stock [Member], EUR €)
|
12 Months Ended | 12 Months Ended | 12 Months Ended | 12 Months Ended | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|
Dec. 31, 2012
|
Dec. 31, 2011
|
Dec. 31, 2010
|
Dec. 31, 2009
|
Dec. 31, 2012
Plan 1 - 2004 [Member]
|
Dec. 31, 2007
Plan 2 - 2007 [Member]
|
Dec. 31, 2012
Plan 2 - 2007 [Member]
|
Dec. 31, 2010
Plan 3 - 2010 [Member]
|
Dec. 31, 2012
Plan 3 - 2010 [Member]
|
Dec. 31, 2012
Plan 4 - 2012 [Member]
|
Dec. 31, 2010
Plan 2b - 2007 [Member]
|
Dec. 31, 2012
Plan 2b - 2007 [Member]
|
|
| Granted - Number | 0 | 0 | 325,012 | 504,088 | 229,100 | 500,000 | 95,912 | |||||
| Exercised - Number | 0 | 0 | (18,000) | |||||||||
| Forfeited - Number | (15,750) | (51,750) | (56,250) | |||||||||
| Expired - Number | (3,425) | (25,000) | 0 | |||||||||
| Outstanding - Number | 810,850 | 830,025 | 906,775 | 656,013 | 124,000 | 416,838 | 174,100 | 95,912 | ||||
| Exercisable - Number | 675,844 | 621,516 | 486,446 | |||||||||
| Share purchase options available for grant - Number | 83,428 | 72,003 | 16,003 | |||||||||
| Outstanding - Weighted average exercise price | € 3.18 | € 3.23 | € 3.19 | € 3.57 | ||||||||
| Granted - Weighted average exercise price | € 0 | € 0 | € 2.23 | € 3.99 | € 2.38 | € 1.88 | ||||||
| Exercized - Weighted average exercise price | € 0 | € 0 | € 2.15 | |||||||||
| Forfeited - Weighted average exercise price | € 3.17 | € 3.03 | € 2.45 | |||||||||
| Expired - Weighted average exercise price | € 2.02 | € 2.08 | € 0 | |||||||||
| Exercisable - Weighted average exercise price | € 3.38 | € 3.50 | € 3.52 | |||||||||
| X | ||||||||||
|
- Definition
Exercisable - Number No definition available.
|
| X | ||||||||||
|
- Definition
Exercisable - Weighted average exercise price No definition available.
|
| X | ||||||||||
|
- Definition
The difference between the maximum number of shares (or other type of equity) authorized for issuance under the plan (including the effects of amendments and adjustments), and the sum of: 1) the number of shares (or other type of equity) already issued upon exercise of options or other equity-based awards under the plan; and 2) shares (or other type of equity) reserved for issuance on granting of outstanding awards, net of cancellations and forfeitures, if applicable. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Number of options or other stock instruments for which the right to exercise has lapsed under the terms of the plan agreements. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
The number of shares under options that were cancelled during the reporting period as a result of occurrence of a terminating event specified in contractual agreements pertaining to the stock option plan. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Gross number of share options (or share units) granted during the period. No definition available.
|
| X | ||||||||||
|
- Definition
The number of shares reserved for issuance under stock option agreements awarded under the plan that validly exist and are outstanding as of the balance sheet date, including vested options. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Weighted average price at which grantees can acquire the shares reserved for issuance under the stock option plan. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Weighted average price at which option holders acquired shares when converting their stock options into shares. No definition available.
|
| X | ||||||||||
|
- Definition
Weighted average price at which grantees could have acquired the underlying shares with respect to stock options of the plan that expired. No definition available.
|
| X | ||||||||||
|
- Definition
Weighted average price at which grantees could have acquired the underlying shares with respect to stock options that were terminated. No definition available.
|
| X | ||||||||||
|
- Definition
Weighted average price at which grantees can acquire the shares reserved for issuance on stock options awarded. No definition available.
|
| X | ||||||||||
|
- Definition
Number of share options (or share units) exercised during the current period. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Weighted average exercise price as of the balance sheet date for those equity-based payment arrangements exercisable and outstanding. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
The number of shares reserved for issuance pertaining to the outstanding exercisable stock options as of the balance sheet date in the customized range of exercise prices for which the market and performance vesting condition has been satisfied. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
The number of shares reserved for issuance pertaining to the outstanding stock options as of the balance sheet date for all option plans in the customized range of exercise prices. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
The weighted average price as of the balance sheet date at which grantees could acquire the underlying shares with respect to all outstanding stock options which are in the customized range of exercise prices. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Weighted average remaining contractual term of outstanding stock options, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
|
Disclosure of sharebased compensation arrangements by sharebased payment award nonvested (Details) (EUR €)
|
12 Months Ended | |
|---|---|---|
|
Dec. 31, 2012
|
Dec. 31, 2011
|
|
| Non-vested options outstanding | 135,006 | 208,509 |
| Non-vested options outstanding - Weighted average Grant-Date Fair Value | € 1.45 | € 1.45 |
| Non-vested options granted | 0 | |
| Non-vested options granted - Weighted average Grant-Date Fair Value | € 0 | |
| Non-vested options vested | (67,503) | |
| Non-vested options vested - Weighted average Grant-Date Fair Value | € 1.45 | |
| Non-vested options forfeited | (6,000) | |
| Non-vested options forfeitedvested - Weighted average Grant-Date Fair Value | € 1.43 |
| X | ||||||||||
|
- Definition
Non-vested options forfeitedvested - Weighted average Grant-Date Fair Value No definition available.
|
| X | ||||||||||
|
- Definition
Non-vested options granted No definition available.
|
| X | ||||||||||
|
- Definition
Non-vested options vested No definition available.
|
| X | ||||||||||
|
- Definition
The number of equity-based payment instruments, excluding stock (or unit) options, that were forfeited during the reporting period. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
The weighted average fair value at grant date for nonvested equity-based awards issued during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target plan). Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
The number of non-vested equity-based payment instruments, excluding stock (or unit) options, that validly exist and are outstanding as of the balance sheet date. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
The weighted average fair value of nonvested awards on equity-based plans excluding option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, revenue or profit achievement stock award plan) for which the employer is contingently obligated to issue equity instruments or transfer assets to an employee who has not yet satisfied service or performance criteria necessary to gain title to proceeds from the sale of the award or underlying shares or units. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
The weighted average fair value as of grant date pertaining to an equity-based award plan other than a stock (or unit) option plan for which the grantee gained the right during the reporting period, by satisfying service and performance requirements, to receive or retain shares or units, other instruments, or cash in accordance with the terms of the arrangement. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
|
Changes In Warrants Stock Options And Capital Increase (Details) (EUR €)
In Thousands, unless otherwise specified |
12 Months Ended | ||
|---|---|---|---|
|
Dec. 31, 2012
|
Dec. 31, 2011
|
Dec. 31, 2010
|
|
| Warrants and stock options granted - Change in shareholders equity resulting from the January 2012 Exchange Agreement | € 805 | ||
| Warrants and stock options granted - Other changes in shareholders equity | 76 | ||
| Warrants and stock options granted | 881 | 199 | 327 |
| Capital increase - Change in shareholders equity resulting from the January 2012 Exchange Agreement | 3,882 | ||
| Capital increase - Other changes in shareholders equity | 1,898 | ||
| Capital increase | 5,780 | 758 | 8,966 |
| Total Capital increase - Change in shareholders equity resulting from the January 2012 Exchange Agreement | 4,687 | ||
| Total Capital increase - Other changes in shareholders equity | 1,974 | ||
| Total Capital Increase | € 6,661 | ||
| X | ||||||||||
|
- Definition
Capital increase - Change in shareholders equity resulting from the January 2012 Exchange Agreement No definition available.
|
| X | ||||||||||
|
- Definition
Total Capital Increase No definition available.
|
| X | ||||||||||
|
- Definition
Total Capital increase - Change in shareholders equity resulting from the January 2012 Exchange Agreement No definition available.
|
| X | ||||||||||
|
- Definition
Total Capital increase - Other changes in shareholders equity No definition available.
|
| X | ||||||||||
|
- Definition
Warrants and stock options granted No definition available.
|
| X | ||||||||||
|
- Definition
Warrants and stock options granted - Change in shareholders equity resulting from the January 2012 Exchange Agreement No definition available.
|
| X | ||||||||||
|
- Definition
Warrants and stock options granted - Other changes in shareholders equity No definition available.
|
| X | ||||||||||
|
- Definition
Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Value of shares of stock issued during the period that is attributable to transactions involving issuance of stock not separately disclosed. No definition available.
|
|
Schedule of other revenues (Details) (EUR €)
In Thousands, unless otherwise specified |
12 Months Ended | ||
|---|---|---|---|
|
Dec. 31, 2012
|
Dec. 31, 2011
|
Dec. 31, 2010
|
|
| Revenue from Grants | € 47 | € 20 | € 506 |
| Other Revenue, Net | € 47 | € 20 | € 506 |
| X | ||||||||||
|
- Definition
Revenues from the sale of other goods or rendering of other services, not elsewhere specified in the taxonomy; net of (reduced by) sales adjustments, returns, allowances, and discounts. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Revenue earned during the period from non-repayable sum of money awarded to an entity to carry out a specific purpose as provided in grant agreements. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
|
Schedule of Research and development expenses (Details) (EUR €)
In Thousands, unless otherwise specified |
12 Months Ended | ||
|---|---|---|---|
|
Dec. 31, 2012
|
Dec. 31, 2011
|
Dec. 31, 2010
|
|
| Gross research and development expenses | € (3,654) | € (2,851) | € (3,958) |
| Research tax credit and grants | 739 | 4 | 363 |
| Research and Development Expense | 2,659 | 2,436 | 3,268 |
| Research tax credit | € 256 | € 411 | € 327 |
| X | ||||||||||
|
- Definition
Gross research and development expenses No definition available.
|
| X | ||||||||||
|
- Definition
Research tax credit No definition available.
|
| X | ||||||||||
|
- Definition
Research tax credit and grants No definition available.
|
| X | ||||||||||
|
- Definition
The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
|
Schedule of financial income (expense) (Details) (EUR €)
In Thousands, unless otherwise specified |
12 Months Ended | ||
|---|---|---|---|
|
Dec. 31, 2012
|
Dec. 31, 2011
|
Dec. 31, 2010
|
|
| Interest income | € 126 | € 185 | € 265 |
| Interest expense | (2,065) | (875) | (2,136) |
| Depreciation of prepaid expenses on debt grant | (31) | (224) | (920) |
| Changes in fair value of convertible debentures | (282) | 1,301 | (3,434) |
| Changes in fair value of hte Placement Agent Warrants | (92) | 1,133 | (2,618) |
| Impact from the January 2012 Exchange Agreement | (2,250) | ||
| Financial (expense) income, net | € (4,594) | € 1,522 | € (8,844) |
| X | ||||||||||
|
- Definition
Changes in fair value of convertible debentures No definition available.
|
| X | ||||||||||
|
- Definition
Changes in fair value of hte Placement Agent Warrants No definition available.
|
| X | ||||||||||
|
- Definition
Depreciation of prepaid expenses on debt grant No definition available.
|
| X | ||||||||||
|
- Definition
Financial (expense) income, net No definition available.
|
| X | ||||||||||
|
- Definition
Impact from the January 2012 Exchange Agreement No definition available.
|
| X | ||||||||||
|
- Definition
Interest income No definition available.
|
| X | ||||||||||
|
- Definition
The cost of borrowed funds accounted for as interest that was charged against earnings during the period. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
|
Schedule of Income before Income Tax, Domestic and Foreign (Details) (EUR €)
|
12 Months Ended | ||
|---|---|---|---|
|
Dec. 31, 2012
|
Dec. 31, 2011
|
Dec. 31, 2010
|
|
| Income (Loss) from Continuing Operations before Income Taxes, Foreign | € (7,358) | € (543) | € (11,778) |
|
FRANCE [Member]
|
|||
| Income (Loss) from Continuing Operations before Income Taxes, Foreign | (5,392) | 1,192 | (8,972) |
|
UNITED STATES [Member]
|
|||
| Income (Loss) from Continuing Operations before Income Taxes, Foreign | (1,739) | (1,146) | (2,143) |
|
UNKNOWN COUNTRY [Member]
|
|||
| Income (Loss) from Continuing Operations before Income Taxes, Foreign | € (227) | € (589) | € (663) |
| X | ||||||||||
|
- Definition
The portion of earnings or loss from continuing operations before income taxes that is attributable to foreign operations, which is defined as Income or Loss generated from operations located outside the entity's country of domicile. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
|
Schedule of Components of Income Tax Expense (Benefit) (Details) (EUR €)
In Thousands, unless otherwise specified |
12 Months Ended | ||
|---|---|---|---|
|
Dec. 31, 2012
|
Dec. 31, 2011
|
Dec. 31, 2010
|
|
| Current Income Tax (Expense) Benefit | € (124) | € (140) | € (866) |
| Deferred Income Tax (Expense) Benefit | (52) | 293 | 180 |
| Sub total deferred income tax (expense) benefit | 6 | (255) | (73) |
| Income tax (expense) benefit | (118) | (395) | (939) |
|
FRANCE [Member]
|
|||
| Current Income Tax (Expense) Benefit | (102) | (95) | (818) |
| Deferred Income Tax (Expense) Benefit | (2) | 0 | (13) |
|
UNKNOWN COUNTRY [Member]
|
|||
| Current Income Tax (Expense) Benefit | (22) | (45) | (49) |
| Deferred Income Tax (Expense) Benefit | € 8 | € (255) | € (60) |
| X | ||||||||||
|
- Definition
Sub total deferred income tax (expense) benefit No definition available.
|
| X | ||||||||||
|
- Definition
The component of income tax expense for the period representing amounts of income taxes paid or payable (or refundable) for the period for all income tax obligations as determined by applying the provisions of relevant enacted tax laws to relevant amounts of taxable Income or Loss from continuing operations. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
The component of income tax expense for the period representing the increase (decrease) in the entity's deferred tax assets and liabilities pertaining to continuing operations. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
The sum of the current income tax expense or benefit and the deferred income tax expense or benefit pertaining to continuing operations. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
|
Schedule of Deferred Tax Assets and Liabilities (Details) (EUR €)
In Thousands, unless otherwise specified |
Dec. 31, 2012
|
Dec. 31, 2011
|
|---|---|---|
| Elimination of intercompany profit in inventory | € 119 | € 223 |
| Elimination of intercompany profit in fixed assets | 122 | 193 |
| Other items | 689 | 808 |
| Net operating loss carryforwards | 19,563 | 17,426 |
| Total deferred tax assets | 20,493 | 18,650 |
| capital leases treated as operating leases for tax | (76) | (140) |
| Other items | (11) | (10) |
| Total deferred tax liabilities | (87) | (150) |
| Net deferred tax assets | 20,406 | 18,500 |
| Valuation allowance for deferred tax assets | (20,375) | (18,474) |
| Deferred tax assets (liabilities), net of allowance | € 32 | € 26 |
| X | ||||||||||
|
- Definition
capital leases treated as operating leases for tax No definition available.
|
| X | ||||||||||
|
- Definition
Total deferred tax assets No definition available.
|
| X | ||||||||||
|
- Definition
Elimination of intercompany profit in fixed assets No definition available.
|
| X | ||||||||||
|
- Definition
Elimination of intercompany profit in inventory No definition available.
|
| X | ||||||||||
|
- Definition
Other items No definition available.
|
| X | ||||||||||
|
- Definition
Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Amount of deferred tax liability attributable to taxable temporary differences net of deferred tax asset attributable to deductible temporary differences and carryforwards after valuation allowances. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
The cumulative amount of future tax effects arising from the unused tax credit carryforward attributable to some other tax carryforward (not otherwise stated) that cannot be utilized on the tax return during the period and that may be carried forward and are expected to more likely than not be used to reduce taxable income or taxes payable in future periods. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Amount of an unrecognized tax benefit that is directly related to a position taken in a tax year that results in a net operating loss carryforward. This amount is presented as a reduction of the related deferred tax asset in the balance sheet if that deferred tax asset is not used. This amount is presented separately from the deferred tax asset for a net operating loss carryforward if this unrelated tax benefit is associated with a different tax position. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
|
Schedule of Effective Income Tax Rate Reconciliation (Details)
|
12 Months Ended | ||
|---|---|---|---|
|
Dec. 31, 2012
|
Dec. 31, 2011
|
Dec. 31, 2010
|
|
| Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate | 33.30% | 34.40% | 33.80% |
| Effective Income Tax Rate Reconciliation, Foreign Income Tax Rate Differential | 0.40% | 12.60% | 0.60% |
| Effect of net operating loss carry-forwards and valuation allowances | (37.60%) | (287.30%) | (28.30%) |
| Non taxable debt fair value variation | (1.10%) | 154.10% | (17.40%) |
| Non deductible entertainment expenses | 1.90% | 9.50% | 0.40% |
| Other | 1.50% | 4.00% | 2.90% |
| Effective tax rate | (1.60%) | (72.70%) | (8.00%) |
| X | ||||||||||
|
- Definition
Effect of net operating loss carry-forwards and valuation allowances No definition available.
|
| X | ||||||||||
|
- Definition
Non taxable debt fair value variation No definition available.
|
| X | ||||||||||
|
- Definition
A ratio calculated by dividing the reported amount of income tax expense attributable to continuing operations for the period by GAAP-basis pretax income from continuing operations. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
The domestic federal statutory tax rate applicable under enacted tax laws to the Company's pretax income from continuing operations for the period. The "statutory" tax rate is the regular tax rate if there are alternative tax systems. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate that can be explained by the difference between statutory income tax rates in foreign jurisdictions and the domestic federal statutory income tax rate recorded during the period. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate attributable to nondeductible meals and entertainment expenses under enacted tax laws. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate attributable to nondeductible expenses under enacted tax laws, or differences in the methodologies used to determine expense amounts for financial statements prepared in accordance with generally accepted accounting principles, not otherwise listed in the existing taxonomy. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
|
Schedule of deferred revenues (Details) (EUR €)
In Thousands, unless otherwise specified |
Dec. 31, 2012
|
Dec. 31, 2011
|
|---|---|---|
| Deferred revenues on maintenance contracts | € 600 | € 329 |
| Deferred revenue on RPP | 50 | 24 |
| Deferred revenue on sale of devices | 304 | 284 |
| Deferral of the gain on sale-lease-back transactions | 9 | 39 |
| Total | 964 | 676 |
| Deferred revenues long term portion | (79) | (258) |
| Deferred revenues, current portion | € 885 | € 418 |
| X | ||||||||||
|
- Definition
Deferral of the gain on sale-lease-back transactions No definition available.
|
| X | ||||||||||
|
- Definition
Deferred revenue on RPP No definition available.
|
| X | ||||||||||
|
- Definition
Deferred revenue on sale of devices No definition available.
|
| X | ||||||||||
|
- Definition
Deferred revenues, current portion No definition available.
|
| X | ||||||||||
|
- Definition
Deferred revenues long term portion No definition available.
|
| X | ||||||||||
|
- Definition
Deferred revenues on maintenance contracts No definition available.
|
| X | ||||||||||
|
- Definition
Total No definition available.
|
|
Schedule of Earnings Per Share, Basic and Diluted (Details) (EUR €)
|
12 Months Ended | ||
|---|---|---|---|
|
Dec. 31, 2012
|
Dec. 31, 2011
|
Dec. 31, 2010
|
|
| Income (loss) available to common Shareholders | € (7,475,490) | € (938,636) | € (12,717,105) |
| Income (Loss) available to common shareholders, including assumed Conversions | € (7,475,490) | € (938,636) | € (12,717,105) |
| Weighted Average Number of Shares Issued, Basic | 17,556,395 | 13,345,004 | 13,008,401 |
| Stock options only in the money | 0 | ||
| Weighted Average Number of Shares Outstanding, Diluted | 17,556,395 | 13,345,004 | 13,008,401 |
| Basic income (loss) per share | € (0.43) | € (0.07) | € (0.98) |
| Diluted income (loss) per share | € (0.43) | € (0.07) | € (0.98) |
| X | ||||||||||
|
- Definition
The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Additional shares included in the calculation of diluted EPS as a result of the potentially dilutive effect of call options and warrants using the treasury stock method. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Net income after adjustments for dividends on preferred stock (declared in the period) and/or cumulative preferred stock (accumulated for the period). Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Net Income or Loss Available to Common Stockholders plus adjustments resulting from the assumption that dilutive convertible securities were converted, options or warrants were exercised, or that other shares were issued upon the satisfaction of certain conditions. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
This element represents the weighted average total number of shares issued throughout the period including the first (beginning balance outstanding) and last (ending balance outstanding) day of the period before considering any reductions (for instance, shares held in treasury) to arrive at the weighted average number of shares outstanding. Weighted average relates to the portion of time within a reporting period that common shares have been issued and outstanding to the total time in that period. Such concept is used in determining the weighted average number of shares outstanding for purposes of calculating earnings per share (basic). Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
|
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis (Details) (EUR €)
In Thousands, unless otherwise specified |
Dec. 31, 2012
|
Dec. 31, 2011
|
Dec. 31, 2010
|
Dec. 31, 2009
|
|---|---|---|---|---|
| Cash and cash equivalents | € 7,041 | € 4,900 | € 7,369 | € 11,590 |
| Trade accounts and notes receivable, net | 11,949 | 14,981 | ||
| Short-term investment | 1,036 | 1,572 | ||
| Short-term borrowings | 2,095 | 1,700 | ||
| Trade accounts payable | 5,820 | 5,725 | ||
| Notes payable | 516 | 570 | ||
| Debentures and other Long Term Debt | 5,038 | 7,085 | ||
| Investor Warrants | 1,571 | 195 | ||
| Placement Agent Warrants | 183 | 0 | ||
|
Estimate of Fair Value, Fair Value Disclosure [Member]
|
||||
| Cash and cash equivalents | 7,041 | 4,900 | ||
| Trade accounts and notes receivable, net | 11,949 | 14,981 | ||
| Short-term investment | 1,036 | 1,572 | ||
| Short-term borrowings | 2,095 | 1,700 | ||
| Trade accounts payable | 5,820 | 5,725 | ||
| Notes payable | 516 | 570 | ||
| Debentures and other Long Term Debt | 5,038 | 7,085 | ||
| Investor Warrants | 1,571 | 195 | ||
| Placement Agent Warrants | € 183 | € 0 |
| X | ||||||||||
|
- Definition
Debentures and other Long Term Debt No definition available.
|
| X | ||||||||||
|
- Definition
Investor Warrants No definition available.
|
| X | ||||||||||
|
- Definition
Placement Agent Warrants No definition available.
|
| X | ||||||||||
|
- Definition
Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
For an unclassified balance sheet, the amount due from customers or clients for goods or services that have been delivered or sold in the normal course of business, reduced to their estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes 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. Excludes cash and cash equivalents within disposal group and discontinued operation. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Sum of the carrying values as of the balance sheet date of the portions of long-term notes payable due within one year or the operating cycle if longer. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Reflects the total carrying amount as of the balance sheet date of debt having initial terms less than one year or the normal operating cycle, if longer. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Investments which are intended to be sold in the short term (usually less than one year or the normal operating cycle, whichever is longer) including trading securities, available-for-sale securities, held-to-maturity securities, and other short-term investments not otherwise listed in the existing taxonomy. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
|
Reconciliation of operating profit (loss) from segments to consolidated [Table] (Details) (EUR €)
In Thousands, unless otherwise specified |
12 Months Ended | |||
|---|---|---|---|---|
|
Dec. 31, 2012
|
Dec. 31, 2011
|
Dec. 31, 2010
|
Dec. 31, 2010
|
|
| Segment operating loss | € (2,030) | € (2,497) | € (3,818) | |
| Financial income (expense), net | (4,594) | 1,522 | (8,844) | |
| Foreign currency exchange gain (loss), net | (733) | 482 | 884 | |
| Other income (expense), net | 0 | (50) | 0 | |
| Income tax (expense) benefit | (118) | (395) | (939) | |
| Net income (loss) | € (7,475) | € (938) | € (12,717) | € (12,717) |
| X | ||||||||||
|
- Definition
Other income (expense), net No definition available.
|
| X | ||||||||||
|
- Definition
The aggregate foreign currency transaction gain (loss) (both realized and unrealized) included in determining net income for the reporting period. Excludes foreign currency transactions designated as hedges of net investment in a foreign entity and intercompany foreign currency transactions that are of a long-term nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements. For certain enterprises, primarily banks, that are dealers in foreign exchange, foreign currency transaction gains (losses) may be disclosed as dealer gains (losses). Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
The sum of the current income tax expense or benefit and the deferred income tax expense or benefit pertaining to continuing operations. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Amount of interest revenue (income derived from investments in debt securities and on cash and cash equivalents) net of interest expense (cost of borrowed funds accounted for as interest). No definition available.
|
| X | ||||||||||
|
- Definition
The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
The net result for the period of deducting operating expenses from operating revenues. No definition available.
|
|
Schedule of Segment Reporting Information, by Segment (Details) (EUR €)
In Thousands, unless otherwise specified |
12 Months Ended | ||
|---|---|---|---|
|
Dec. 31, 2012
|
Dec. 31, 2011
|
Dec. 31, 2010
|
|
| Sales of goods | € 17,009 | € 12,399 | € 13,135 |
| Sales of RPPs and leases | 3,988 | 4,508 | 4,689 |
| Sales of spare parts and services | 5,021 | 5,365 | 5,378 |
| Total sales | 26,018 | 22,272 | 23,202 |
| Total net sales | 26,018 | 22,272 | 23,202 |
| Other Revenue, Net | 47 | 20 | 506 |
| Total revenues | 26,065 | 22,292 | 23,708 |
| Total cost of sales | (15,632) | (13,435) | (14,253) |
| Gross profit | 10,433 | 8,857 | 9,455 |
| Research and development expenses | (2,659) | (2,436) | (3,268) |
| Selling and marketing expenses | (6,620) | (5,874) | (6,684) |
| General and administrative expenses | (3,185) | (3,044) | (3,320) |
| Total expenses | (12,463) | (11,353) | (13,272) |
| Loss from operations | (2,030) | (2,497) | (3,818) |
| Total assets | 30,444 | 32,238 | 35,938 |
| Capital expenditures | 600 | 871 | 600 |
| Long-lived assets | 4,913 | 5,498 | 5,886 |
| Goodwill | 2,412 | 2,412 | 2,412 |
|
Urology Devices and Services (UDS) [Member]
|
|||
| Sales of goods | 15,126 | 10,957 | 11,196 |
| Sales of RPPs and leases | 1,293 | 1,238 | 1,184 |
| Sales of spare parts and services | 4,015 | 4,212 | 3,940 |
| Total sales | 20,433 | 16,407 | 16,319 |
| Total net sales | 20,433 | 16,407 | 16,319 |
| Other Revenue, Net | 0 | 0 | 500 |
| Total revenues | 20,433 | 16,407 | 16,820 |
| Total cost of sales | (12,723) | (10,815) | (10,969) |
| Gross profit | 7,710 | 5,592 | 5,851 |
| Research and development expenses | (746) | (792) | (793) |
| Selling and marketing expenses | (4,794) | (3,865) | (3,943) |
| General and administrative expenses | (1,014) | (813) | (1,024) |
| Total expenses | (6,554) | (5,471) | (5,760) |
| Loss from operations | 1,156 | 122 | 91 |
| Total assets | 20,894 | 21,309 | 20,803 |
| Capital expenditures | 539 | 760 | 411 |
| Long-lived assets | 3,129 | 3,391 | 3,310 |
| Goodwill | 1,767 | 1,767 | 1,767 |
|
FDA [Member]
|
|||
| Sales of goods | 0 | 0 | 0 |
| Sales of RPPs and leases | 0 | 0 | 0 |
| Sales of spare parts and services | 0 | 0 | 0 |
| Total sales | 0 | 0 | 0 |
| Total net sales | 0 | 0 | 0 |
| Other Revenue, Net | 0 | 0 | 0 |
| Total revenues | 0 | 0 | 0 |
| Total cost of sales | 0 | 0 | 0 |
| Gross profit | 0 | 0 | 0 |
| Research and development expenses | (992) | (694) | (1,734) |
| Selling and marketing expenses | 0 | 0 | 0 |
| General and administrative expenses | (97) | (79) | (193) |
| Total expenses | (1,089) | (773) | (1,927) |
| Loss from operations | (1,089) | (773) | (1,927) |
| Total assets | 162 | 268 | 317 |
| Capital expenditures | 0 | 0 | 0 |
| Long-lived assets | 64 | 9 | 59 |
| Goodwill | 0 | 0 | 0 |
|
EDAP TMS (Corporate) [Member]
|
|||
| Sales of goods | 0 | 0 | 0 |
| Sales of RPPs and leases | 0 | 0 | 0 |
| Sales of spare parts and services | 0 | 0 | 0 |
| Total sales | 0 | 0 | 0 |
| Total net sales | 0 | 0 | 0 |
| Other Revenue, Net | 0 | 0 | 0 |
| Total revenues | 0 | 0 | 0 |
| Total cost of sales | 0 | 0 | 0 |
| Gross profit | 0 | 0 | 0 |
| Research and development expenses | 0 | 0 | 0 |
| Selling and marketing expenses | 0 | (41) | 0 |
| General and administrative expenses | (1,352) | (1,547) | (1,338) |
| Total expenses | (1,352) | (1,588) | (1,338) |
| Loss from operations | (1,352) | (1,588) | (1,338) |
| Total assets | 2,071 | 2,984 | 5,474 |
| Capital expenditures | 39 | 27 | 73 |
| Long-lived assets | 217 | 150 | 175 |
| Goodwill | 0 | 0 | 0 |
|
High Intensity Focused Ultrasound (HIFU) [Member]
|
|||
| Sales of goods | 1,884 | 1,442 | 1,939 |
| Sales of RPPs and leases | 2,695 | 3,270 | 3,505 |
| Sales of spare parts and services | 1,006 | 1,153 | 1,438 |
| Total sales | 5,585 | 5,865 | 6,882 |
| Total net sales | 5,585 | 5,865 | 6,882 |
| Other Revenue, Net | 47 | 20 | 6 |
| Total revenues | 5,632 | 5,885 | 6,888 |
| Total cost of sales | (2,909) | (2,621) | (3,285) |
| Gross profit | 2,723 | 3,264 | 3,604 |
| Research and development expenses | (920) | (950) | (741) |
| Selling and marketing expenses | (1,825) | (1,968) | (2,741) |
| General and administrative expenses | (723) | (604) | (766) |
| Total expenses | (3,468) | (3,521) | (4,247) |
| Loss from operations | (746) | (257) | (644) |
| Total assets | 7,316 | 7,677 | 9,344 |
| Capital expenditures | 22 | 84 | 116 |
| Long-lived assets | 1,504 | 1,948 | 2,341 |
| Goodwill | € 645 | € 645 | € 645 |
| X | ||||||||||
|
- Definition
Capital expenditures No definition available.
|
| X | ||||||||||
|
- Definition
Long-lived assets No definition available.
|
| X | ||||||||||
|
- Definition
Sales of RPPs and leases No definition available.
|
| X | ||||||||||
|
- Definition
Sales of spare parts and services No definition available.
|
| X | ||||||||||
|
- Definition
Total net sales No definition available.
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| X | ||||||||||
|
- Definition
Total sales No definition available.
|
| X | ||||||||||
|
- Definition
Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The aggregate cost of goods produced and sold and services rendered during the reporting period. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
|
- Definition
Carrying amount as of the balance sheet date, which is the cumulative amount paid and (if applicable) the fair value of any noncontrolling interest in the acquiree, adjusted for any amortization recognized prior to the adoption of any changes in generally accepted accounting principles (as applicable) and for any impairment charges, in excess of the fair value of net assets acquired in one or more business combination transactions. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
|
- Definition
Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
|
- Definition
Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense. No definition available.
|
| X | ||||||||||
|
- Definition
The net result for the period of deducting operating expenses from operating revenues. No definition available.
|
| X | ||||||||||
|
- Definition
Revenues from the sale of other goods or rendering of other services, not elsewhere specified in the taxonomy; net of (reduced by) sales adjustments, returns, allowances, and discounts. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Aggregate revenue recognized during the period (derived from goods sold, services rendered, insurance premiums, or other activities that constitute an entity's earning process). For financial services companies, also includes investment and interest income, and sales and trading gains. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Aggregate revenue during the period from the sale of goods in the normal course of business, after deducting returns, allowances and discounts. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
The aggregate total amount of expenses directly related to the marketing or selling of products or services. No definition available.
|
|
Schedule of Valuation accounts (Details) (EUR €)
|
12 Months Ended | |||
|---|---|---|---|---|
|
Dec. 31, 2012
|
Dec. 31, 2011
|
Dec. 31, 2010
|
Dec. 31, 2009
|
|
|
Allowance for Doubtful Accounts [Member]
|
||||
| Valuation Allowances and Reserves, Balance | € 1,602 | € 1,272 | € 1,079 | € 862 |
| Charges to costs and expenses | 516 | 191 | 200 | |
| Deductions: write-off provided in prior periods | (186) | 2 | 17 | |
|
Inventory Valuation Reserve [Member]
|
||||
| Valuation Allowances and Reserves, Balance | 934 | 1,166 | 871 | 805 |
| Charges to costs and expenses | 124 | 428 | 184 | |
| Deductions: write-off provided in prior periods | € (356) | € (133) | € (118) | |
| X | ||||||||||
|
- Definition
Total of allowances and reserves, the valuation and qualifying accounts that are either netted against the cost of an asset (in order to value it at its carrying value) or that reflect a liability established to represent expected future costs. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Total of allowances and reserves, the valuation and qualifying accounts that are either netted against the cost of an asset (in order to value it at its carrying value) or that reflect a liability established to represent expected future costs, charged to costs and expenses. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Total increases or decreases in allowances and reserves, the valuation and qualifying accounts that are either netted against the cost of an asset (in order to value it at its carrying value) or that reflect a liability established to represent expected future costs. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
|
Schedule of Cash Flow, Supplemental Disclosures (Details) (EUR €)
In Thousands, unless otherwise specified |
12 Months Ended | ||
|---|---|---|---|
|
Dec. 31, 2012
|
Dec. 31, 2011
|
Dec. 31, 2010
|
|
| Income taxes paid (refunds received) | € 143 | € 143 | € 942 |
| Interest paid | 401 | 38 | 66 |
| Interest received | 16 | 40 | 43 |
| Capital lease obligations incurred | € 137 | € 29 | € 73 |
| X | ||||||||||
|
- Definition
The increase during the period in capital lease obligations due to entering into new capital leases. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income, net of any cash received during the current period as refunds for the overpayment of taxes. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
The amount of cash paid for interest during the period. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Interest received on loans and other debt instruments during the current period. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|