Document and Entity Information (EUR €)	12 Months Ended
Document and Entity Information (EUR €)	Dec. 31, 2014
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2014
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	24,865,420
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well Known Seasoned Issuer	No
Entity Public Float	€ 13
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	FY

Statement of Financial Position (EUR €) In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Current assets
Cash and cash equivalents	€ 11,142	€ 6,681
Current portion of net trade accounts and notes receivable	6,943	7,895
Other receivables	1,200	1,497
Inventories	5,908	4,698
Deferred tax assets	40	22
Other assets, current portion	381	331
Short-term investment	1,000	1,000
Total current assets	26,615	22,125
Noncurrent Assets
Property and equipment, net	2,122	1,655
Intangible assets, net	24	36
Goodwill	2,412	2,412
Deposits and other non-current assets	344	331
Net Trade accounts and notes receivable, non current	638	316
Total assets	32,154	26,874
Current liabilities
Trade accounts and notes payable	5,505	5,435
Deferred revenues, current portion	1,102	826
Social security and other payroll withholdings taxes	872	760
Employee absences compensation	544	506
Income taxes payable	4	10
Other accrued liabilities	1,671	1,570
Short-term borrowings	2,126	2,208
Current portion of capital lease obligations	217	184
Current portion of long-term debt	116	90
Total current liabilities	12,158	11,589
Deferred revenues, non current	74	47
Capital lease obligations, non current	355	378
Financial instruments carried at fair value	2,092	3,439
Long-term debt, non current	342	239
Other long-term liabilities	1,991	1,897
Total liabilities	17,013	17,589
Shareholdersâ€™ equity
Common stock, Euros 0.13 par value; 25,246,948 shares issued and 24,865,420 shares outstanding; 22,171,198 shares issued and 21,789,670 shares outstanding; at December 31, 2014 and 2013, respectively	3,282	2,882
Additional paid-in capital	57,344	51,385
Retained earnings	(41,102)	(40,590)
Cumulative other comprehensive loss	(3,211)	(3,221)
Treasury stock, at cost; 381,528 at December 31, 2012 and 2011, respectively	(1,172)	(1,172)
Total shareholdersâ€™ equity	15,141	9,284
Total liabilities and shareholdersâ€™ equity	€ 32,154	€ 26,874

Statement of Financial Position (Parenthetical) (EUR €)	Dec. 31, 2014	Dec. 31, 2013
Common Stock, Par Value Per Share	€ 0.13	€ 0.13
Common Stock, Shares, Issued	25,246,948	24,865,420
Common Stock, Shares, Outstanding	22,171,198	21,789,670
Treasury Stock, Shares	381,528	381,528

Statement of Operations (EUR €) In Thousands, except Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Revenues
Sales of goods	€ 16,895	€ 14,767	€ 17,009
Sales of RPPs & leases	3,957	3,922	3,988
Sales of spare parts and services	5,400	5,375	5,021
Total sales	26,252	24,065	26,018
Other revenues	533	15	47
Total revenues	26,785	24,080	26,065
Cost of goods	(9,825)	(8,883)	(9,735)
Cost of RPPs & leases	(2,155)	(2,191)	(2,329)
Cost of spare parts and services	(3,604)	(3,686)	(3,568)
Total cost of sales	(15,584)	(14,761)	(15,632)
Gross profit	11,201	9,319	10,433
Operating Expenses
Research and development expenses	(2,932)	(2,595)	(2,659)
Selling and marketing expenses	(6,678)	(6,279)	(6,620)
General and administrative expenses	(3,328)	(3,200)	(3,185)
Loss from operations	(1,736)	(2,755)	(2,030)
Nonoperating Income (Expense)
Foreign currency exchange gain (loss), net	(431)	(1,230)	(733)
Other income (expense), net	0	0	0
Financial (expense) income, net	1,771	(901)	(4,594)
Income (loss) before taxes	(396)	(4,886)	(7,358)
Income tax (expense) benefit	(116)	(135)	(118)
Net income (loss)	€ (512)	€ (5,021)	€ (7,475)
Earnings per share
Basic income (loss) per share	€ (0.02)	€ (0.24)	€ (0.43)
Diluted income (loss) per share	€ (0.02)	€ (0.24)	€ (0.43)
Basic Weighted average shares outstanding	23,600,428	20,593,720	17,556,395
Diluted Weighted average shares outstanding	23,600,428	20,593,720	17,556,395

Statement of Cash Flows (EUR €) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Cash flows from operating activities
Net income (loss)	€ (512)	€ (5,021)	€ (7,475)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	900	1,179	931
Change in fair value	(1,805)	630	3,915
Other Non-cash compensation	140	367	76
Change in allowances for doubtful accounts & slow-moving inventories	154	(663)	153
Change in long-term provisions	147	(127)	(51)
Net capital loss on disposals of assets	56	455	290
Deferred tax expense (benefit)	(18)	(65)	(52)
Operating cash flow	(939)	(3,246)	(2,213)
Increase/Decrease in operating assets and liabilities:
Decrease (Increase) in trade accounts and notes and other receivables	1,066	2,554	2,507
Decrease (Increase) in inventories	(1,258)	(961)	(330)
Decrease (Increase) in other assets	(47)	24	75
(Decrease) Increase in trade accounts and notes payable	26	(822)	(91)
(Decrease) Increase in accrued expenses, other current liabilities	138	(44)	(110)
Net increase (decrease) in operating assets and liabilities	(75)	751	2,051
Net cash used in operating activities	(1,014)	(2,495)	(162)
Cash flows from investing activities:
Additions to capitalized assets produced by the Company	(867)	(528)	(334)
Net proceeds from sale of leased back assets	0	133	299
Acquisitions of property and equipment	(140)	(232)	(272)
Acquisitions of intangible assets	(14)	0	(44)
Net proceeds from sale of short term investments, net	0	36	536
Increase (decrease) in deposits and guarantees, net	(12)	3	50
Net cash generated by (used in) investing activities	(1,034)	(589)	234
Cash flow from financing activities:
Proceeds from capital increase	6,219	5,671	1,898
Proceeds from long term borrowings, net of financing costs	242	2,950	1,821
Repayment of long term borrowings	(114)	(6,210)	(2,176)
Repayment of obligations under capital leases	(226)	(587)	(595)
Increase (decrease) in bank overdrafts and short-term borrowings	(82)	113	395
Net cash generated by (used in) financing activities	6,039	1,937	1,342
Net effect of exchange rate changes on cash and cash equivalents	469	788	727
Net increase (decrease) in cash and cash equivalents	4,461	(360)	2,141
Cash and cash equivalents at beginning of year	6,681	7,041	4,900
Cash and cash equivalents at end of year	€ 11,142	€ 6,681	€ 7,041

Statement of Stockholders Equity (EUR €) In Thousands, except Share data	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Other Comprehensive Income [Member]	Retained Earnings [Member]	Treasury Stock [Member]	Total
Beginning Balance at Dec. 31, 2011	€ 1,784	€ 39,784	€ (3,590)	€ (28,093)	€ (1,172)	€ 8,714
Beginning Balance (Shares) at Dec. 31, 2011						13,345,004
Net income (loss)				(7,475)		(7,475)
Translation adjustment			315			315
Warrants and stock options granted		881				881
Capital increase	654	5,126				5,780
Capital increase (Shares)						5,027,225
Provision for retirement indemnities			(52)			(52)
Ending Balance at Dec. 31, 2012	2,438	45,791	(3,327)	(35,569)	(1,172)	8,161
Ending Balance (Shares) at Dec. 31, 2012						18,372,229
Net income (loss)				(5,021)		(5,021)
Translation adjustment			154			154
Warrants and stock options granted		367				367
Capital increase	444	5,227				5,671
Capital increase (Shares)						3,417,441
Provision for retirement indemnities			(48)			(48)
Ending Balance at Dec. 31, 2013	2,882	51,385	(3,221)	(40,590)	(1,172)	9,284
Ending Balance (Shares) at Dec. 31, 2013						21,789,670
Net income (loss)				(512)		(512)
Translation adjustment			151			151
Warrants and stock options granted		140				140
Capital increase	400	5,819				6,219
Capital increase (Shares)						3,075,750
Provision for retirement indemnities			(141)			(141)
Ending Balance at Dec. 31, 2014	€ 3,282	€ 57,344	€ (3,211)	€ (41,102)	€ (1,172)	€ 15,141
Ending Balance (Shares) at Dec. 31, 2014						24,865,420

- Definition

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

+ References+ Details

- 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.

+ References+ Details

Statement of Comprehensive Income (EUR €) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Net income (loss)	€ (512)	€ (5,021)	€ (7,475)
Other comprehensive loss:
Foreign currency translation adjustments	151	154	315
Provision for retirement indemnities	(141)	(48)	(52)
Comprehensive income (loss), net of tax	€ (502)	€ (4,915)	€ (7,213)

- Definition

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

+ References+ Details

Summary Of Significant Accounting Policies

12 Months Ended

Dec. 31, 2014

Summary Of Significant Accounting Policies [Text Block]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

1 - 1

Nature of operations

EDAP TMS S.A. and its subsidiaries (â€˜â€˜the Companyâ€™â€™) 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 Companyâ€™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 (â€˜â€˜U.S. GAAPâ€™â€™) requires management to make estimates and assumptions, such as business plans, stock price volatility, duration of standard warranty per market and price of maintenance contract used to determine the amount of revenue to differ. These estimates and assumptions affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

1 - 3

Consolidation

The accompanying consolidated financial statements include the accounts of EDAP TMS S.A. and all its domestic and foreign owned subsidiaries, which include EDAP TMS France SAS, EDAP Technomed Inc., 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 HIFU treatments invoiced on a â€˜â€˜Revenue-Per-Procedureâ€™â€™ (â€˜â€˜RPPâ€™â€™) 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- 8

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:

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

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

F- 9

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, â€œGoodwill and other intangible assetsâ€ï¿½?, 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 Companyâ€™s tangible and intangible assets and liabilities. This derives an implied fair value for the reporting unitâ€™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- 10

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 Euros 429 thousand, Euros 354 thousand and Euros 469 thousand for the years ended December 31, 2014, 2013 and 2012 respectively.

1-14

Income taxes

The Company accounts for income taxes in accordance with ASC 740, â€˜â€˜Accounting for Income Taxesâ€™â€™ Under ASC 740, deferred tax assets and liabilities are determined based on differences between the financial reporting and tax basis of assets and liabilities and are measured by applying enacted tax rates and laws to taxable years in which such differences are expected to reverse. A valuation allowance is established if, based on the weight of available evidence, it is more likely than not that some portion, or all of the deferred tax assets, will not be realized. In accordance with ASC740, no provision has been made for income or withholding taxes on undistributed earnings of foreign subsidiaries, such undistributed earnings being permanently reinvested.

As of January 1, 2007, the Company adopted FIN48 (now ASC 740) â€œAccounting for uncertainty in income taxâ€ï¿½?. 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 Euros 518 thousand, Euros 561 thousand and Euros 256 thousand for the years ended December 31 2014, 2013 and 2012 respectively.

1 - 16

Advertising costs

Advertising costs are recorded as an expense in the period in which they are incurred. Advertising costs amounted to Euros 413 thousand, Euros 391 thousand and Euros 374 thousand for the years ended December 31, 2014, 2013 and 2012 respectively.

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 - 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 (Euros ). 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:

Â·

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

Â·

shareholdersâ€™ equity is translated at historical exchange rates (as of the date of contribution);

Â·

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

Â·

translation gains and losses are recorded in a separate component of shareholdersâ€™ equity.

Foreign currencies transactions

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

1 - 18

Earnings per share

Basic earnings per share is computed by dividing income available to common shareholders by the weighted average number of shares of common stock outstanding for the period. Diluted earnings per share reflects potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the earnings of the Company. The dilutive effects of the Companyâ€™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- 12

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, 2014, the Company had three stock-based employee compensation plans. The Company adopted ASC 718, â€œShare-Based Paymentâ€ï¿½?, 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:

Year Ended December 31,

2014 (1)

2013

2012 (1)

Weighted-average expected life (years)

â€”

6.25

â€”

Expected volatility rates

â€”

Expected dividend yield

â€”

Risk-free interest rate

â€”

1.35

â€”

Weighted-average exercise price (Euros )

â€”

1.91

â€”

Weighted-average fair value of options granted during the year (Euros )

â€”

1.32

â€”

(1) The Company did not make any grants during the years ended December 31, 2014 and 2012

1 - 21

Debentures and warrants

Debentures

On October 29, 2007, the Company issued $20 million in aggregate principal amount of non-secured, convertible debentures due October 29, 2012 (the â€˜2007 Convertible Debenturesâ€™) with detachable warrants (the â€˜2007 Warrantsâ€™). 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 â€˜Option A Holdersâ€™), while all other holders (the â€˜Option B Holdersâ€™) agreed to exchange their outstanding securities for new, non-convertible debentures due June 30, 2014 (the â€˜2012 Non-convertible Debenturesâ€™) and new warrants (the â€˜2012 Exchange Offer Warrantsâ€™). The Company closed the Exchange on January 25, 2012. The 2012 Non-convertible Debentures were recorded as a liability at their fair value at inception and subsequently valued on an amortized cost basis with changes recorded as a financial expense. 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. On June 14, 2013, the Company fully redeemed its outstanding non-convertible Debentures. See Notes 14, 16 and 19 for further discussion.

F- 13

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. The warrants issued to the investors in the convertible debentures (the â€œ2007 Investor Warrantsâ€ï¿½?) and the Placement Agent (the â€œ2007 Placement Agent Warrantsâ€ï¿½?) were evaluated at issuance under FASB ASC 480-10-25, 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 Holderâ€™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 a scope exception from derivative accounting under ASC 815-10-15-74(a) as it was not always within the Companyâ€™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 for 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 warrants (also legally detachable and separately exercisable) do not provide for any net cash settlement in any circumstances. Specifically, the â€˜Black- Scholesâ€™ cash settlement provision has been eliminated in Section 3(e) of the 2012 Exchange Offer Warrants. Considering this and all the other relevant features of the 2012 Exchange Offer Warrants, the Company determined that the Warrants, which require settlement in shares, should be recognized as equity instruments. More specifically, the shares underlying the 2012 Exchange Offer Warrants were a fixed number of shares that were not redeemable outside of the Companyâ€™s control, and therefore the guidance of ASC 480-10-25 did not apply. Further, the 2012 Exchange Offer Warrants qualified for a scope exception from derivative accounting under ASC 815-10-15-74(a) as the New Warrants are both indexed to the Companyâ€™s own stock and can be classified in stockholdersâ€™ equity in the statement of financial position. See Note 7.6 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 â€œMarch 2012 Placementâ€ï¿½?) with warrants attached (the â€œMarch 2012 Investor Warrantsâ€ï¿½?). The Company also issued warrants to the placement agent, Rodman & Renshaw LLC (the â€œMarch 2012 Placement Agent Warrantsâ€ï¿½? and together with the March 2012 Investor Warrants, the â€œMarch 2012 Warrantsâ€ï¿½?). The Company has accounted for the March 2012 Warrants as a liability and reflected this analysis in the Companyâ€™s financial statements filed for the year 2012.

The Company used the Black-Scholes pricing model to value the March 2012 Warrants at inception, with changes in fair value recorded as a financial expense or income.

F- 14

EDAP TMS S.A. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(in thousands of euros unless otherwise noted, except per share data)

The Company used the Black-Scholes pricing model to value the May 2013 Warrants at inception, with changes in fair value recorded as a financial expense or income.

1 - 22

Leases and Sales and leaseback transactions

In accordance with ASC 840, Accounting for Leases, the Company classifies all leases at the inception date as either a capital lease or an operating lease. A lease is a capital lease if it meets any one of the following criteria; otherwise, it is an operating lease:

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

The lease contains a bargain purchase option;

The lease term is at least 75% of the propertyâ€™s estimated remaining economic life;

The present value of the minimum lease payments at the beginning of the lease term is 90% or more of the fair value of the leased property to the lessor at the inception date.

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 May 2014, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Updates No. 2014-09. Revenue from contracts with customers requiring an entity to recognize the amount of revenue to which it expects to be entitled to for the transfer of promised goods or services to customers.

The updated standard will replace most existing revenue recognition guidance in U.S. GAAP when it becomes effective and permits the use of either the retrospective or cumulative effect transition method. Early adoption is not permitted. The updated standard becomes effective for the Company in the first quarter of fiscal year 2017. The Company has not yet selected a transition method and is currently evaluating the effect that the updated standard will have on the Consolidated Financial Statements and related disclosures.

In August 2014, the FASB issued ASC Update No. 2014-15, Presentation of Financial Statements—Going Concern: Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern (Subtopic 205-40). Update 2014-15 requires management to assess an entity’s ability to continue as a going concern every reporting period, and provide certain disclosures if management has substantial doubt about the entities ability to operate as a going concern, or an express statement if not, by incorporating and expanding upon certain principles that are currently in U.S. auditing standards. Update 2014-15 is effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. Early application is permitted. Upon adoption the Company will use the guidance in ASU 2014-15 to assess going concern.

- Definition

The entire disclosure for all significant accounting policies of the reporting entity.

+ References+ Details

Cash and Cash Equivalents Disclosure

12 Months Ended

Dec. 31, 2014

Cash and Cash Equivalents Disclosure [Text Block]

CASH EQUIVALENTS AND SHORT TERM INVESTMENTS

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

	December 31,
	2014		2013
Total cash and cash equivalents		11,142		6,681
Short term investments		1,000		1,000
Total cash and cash equivalents, and short term investments		12,142		7,681

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 2014 and 2013, short term investments comprise Euros 1.0 million pledged in favour of the bank as collateral to a Euros 1.0 million short term loan. See Note 13.

- 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.

+ References+ Details

Trade Accounts And Notes Receivable, Net

12 Months Ended

Dec. 31, 2014

Trade Accounts And Notes Receivable, Net [Text Block]

TRADE ACCOUNTS AND NOTES RECEIVABLE, NET

Trade accounts and notes receivable consist of the following:

	December 31,
	2014			2013
Trade accounts receivable		8,309			8,566
Notes receivable		546			738
Less: allowance for doubtful accounts		(1,274	)		(1,094	)
Total		7,581			8,210
Less current portion		(6,943	)		(7,895	)
Total long-term portion		638			316

Notes receivable usually represent commercial bills of exchange (drafts) with initial maturities of 90 days or less.

Bad debt expenses amount to Euros 450 thousand, Euros 163 thousand and Euros 516 thousand, for the years ended December 31, 2014, 2013 and 2012.

Long term portion consists of capital leases of medical devices and receivables for license revenue paid over four years. Future minimum payments to be received over the five coming years are as follows:

	December 31,

2015		262
2016		249
2017		217
2018		172
2019		-
Total minimum payments		900

- Definition

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

+ References+ Details

Inventories

12 Months Ended

Dec. 31, 2014

Inventories [Text Block]

INVENTORIES

Inventories consist of the following:

	December 31,
	2014			2013
Components, spare parts		4,225			3,650
Work-in-progress		832			876
Finished goods		1,591			910
Total gross inventories		6,648			5,436
Less: provision for slow-moving inventory		(741	)		(737	)
Total		5,908			4,698

The provision for slow moving inventory relates to components and spare parts. The allowance for slow moving inventory, the changes in which are classified within cost of sales, amounted to a cost of Euros 34 thousand for the year ended December 31, 2014, and an income of Euros 162 thousand and Euros 186 thousand for the years ended December 31, 2013 and 2012, respectively.

- 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.

+ References+ Details

Property And Equipment, Net

12 Months Ended

Dec. 31, 2014

Property And Equipment, Net [Text Block]

PROPERTY AND EQUIPMENT, NET

Property and equipment consist of the following:

	December 31,
	2014			2013
Equipment		7,400			7,984
Furniture, fixture, and fittings and other		2,807			2,833
Total gross value		10,208			10,817
Less: accumulated depreciation and amortization		(8,085	)		(9,162	)
Total		2,122			1,655

Depreciation and amortization expense related to property and equipment amounted to Euros 726 thousand, Euros 726 thousand, and Euros 802 thousand for the years ended December 31, 2014, 2013 and 2012, respectively.

Capitalized costs on equipment held under capital leases of Euros 2,826 and Euros 2,946 thousand are included in property and equipment at December 31, 2014 and 2013, respectively. Accumulated amortization of these assets leased to third parties was Euros 2,599 thousand and Euros 2,489 thousand, at December 31, 2014 and 2013, respectively.

Capitalized costs on vehicles held under capital leases of Euros 543 and Euros 327 thousand are included in property and equipment at December 31, 2014 and 2013, respectively. Accumulated amortization of these assets leased to third parties was Euros 231 thousand and Euros 135 thousand, at December 31, 2014 and 2013, respectively.

Amortization expense on assets held under capital leases is included in total amortization expense and amounted to Euros 310 thousand, Euros 363 thousand and Euros 331 thousand for the years ended December 31, 2014, 2013 and 2012, respectively.

- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

+ References+ Details

Goodwill And Intangible Assets

12 Months Ended

Dec. 31, 2014

Goodwill And Intangible Assets [Text Block]

GOODWILL AND INTANGIBLE ASSETS

As discussed in Note 1-11, the Company adopted ASC 350, â€˜â€˜Goodwill and Other Intangible Assetsâ€™â€™, 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 â€” High Intensity Focused Ultrasound (HIFU) and Urology Devices and Services (UDS) â€” to be its reporting units for purposes of testing for impairment. Goodwill amounts to Euros 1,767 thousand for the UDS division and to Euros 645 thousand for the HIFU division, at December 31, 2014.

The Company completed the required annual impairment test in the fourth quarter of 2014. To determine the fair value of the Companyâ€™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 Companyâ€™s UDS business plan would not lead the Company to record any impairment charge. A 10% growth rate in the Companyâ€™s HIFU business plan would not lead the Company to record any impairment charge.

F- 18

EDAP TMS S.A. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(in thousands of euros unless otherwise noted, except per share data)

Intangible assets consist of the following:

	December 31,
	2014			2013
Licenses		443			453
Trade name and trademark		556			558
Patents		412			412
Organization costs		363			363
Total gross value		1,774			1,785
Less: accumulated amortization		(1,750	)		(1,749	)
Total		24			36

Amortization expenses related to intangible assets amounted to Euros 26 thousand, Euros 32 thousand and Euros 36 thousand, for the years ended December 31, 2014, 2013 and 2012, respectively.

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

	December 31,

2015		15
2016		9
2017		-
2018		-
2019		-
Total		24

- 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.

+ References+ Details

Lease Obligations

12 Months Ended

Dec. 31, 2014

Lease Obligations [Text Block]

LEASE OBLIGATIONS

12 - 1 Capital leases

The Company leases certain of its equipment under capital leases. At December 31, 2014, this equipment consists of medical devices for an amount of Euros 269 thousand and vehicles for an amount of Euros 304 thousand. Future minimum lease payments under capital leases for the years ending December 31, 2014 are as follows:

	December 31,

2015		238
2016		206
2017		130
2018		36
Total minimum lease payments		610
Less: amount representing interest		(37	)
Present value of minimum lease payments		573
Less: current portion		(217	)
Long-term portion		355

Interest paid under capital lease obligations was Euros 27 thousand, Euros 35 thousand and Euros 53 thousand for the years ended December 31, 2014, 2013 and 2012, respectively.

12 - 2 Operating leases

As of December 31, 2014, 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).

Future minimum lease payments for these operating leases consist of the following amounts, unless leases are otherwise cancelled by the lessees:

	France		Japan

2015		297		128
2016		297		97
2017		272		90
2018		-		30
Total		866		345

Total rent expenses under operating leases amounted to Euros 742 thousand, Euros 693 thousand and Euros 772 thousand for the years ended December 31, 2014, 2013 and 2012, 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.

- Definition

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.

+ References+ Details

Long-Term Debt

12 Months Ended

Dec. 31, 2014

Long-Term Debt [Text Block]

LONG TERM DEBT AND FINANCIAL INSTRUMENTS CARRIED AT FAIR VALUE

14 - 1 Long-term debt:

	December 31,
	2014			2013
Japanese yen term loan		234			312
Italy term loan		220			9
Malaysia term loan		5			7
Total long term debt		458			328
Less current portion		(116	)		(90	)
Total long-term portion		342			239

As of December 31, 2014, long-term debt in Japan consists of 3 loans in Yen with the following conditions:

	Initial Amount		Maturation	Interest rate
EDAP Technomed Co. Ltd		10,000,000	March 31, 2015		2.30	%
		55,000,000	June 30, 2018		1.80	%
		10,000,000	June 30, 2018		2.10	%

F- 22

EDAP TMS S.A. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(in thousands of euros unless otherwise noted, except per share data)

As of December 31, 2013, long-term debt in Japan consists of 3 loans in Yen with the following conditions:

	Initial Amount		Maturation	Interest rate
EDAP Technomed Co. Ltd		10,000,000	March 31, 2015		2.30	%
		55,000,000	June 30, 2018		1.80	%
		10,000,000	June 30, 2018		2.10	%

As of December 31, 2014, long-term debt in Italy consists of a loan in euro of an initial amount of Euros 242 thousand with an interest rate at Euribor 1 month + 4.5% due to mature on June 6, 2019.

As of December 31, 2013, long-term debt in Italy consists of a loan in euro of an initial amount of Euros 404 thousand with an interest rate at Euribor + 1.9% due to mature on February 28, 2014.

14 - 2 Financial instruments carried at fair value:

	December 31,
	2014	2013
Investor Warrants	1,943	3,150
Placement Agent Warrants	148	289

Total	2,092	3,439
Less current portion	-	-
Total long-term portion	2,092	3,439

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 â€œMarch 2012 Placementâ€ï¿½?), at a price of $2.00 per share, with warrants attached (the â€œMarch 2012 Investor Warrantsâ€ï¿½?). 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 â€œMarch 2012 Placement Agent Warrantsâ€ï¿½? and together with the Investor Warrants, the â€œMarch 2012 Warrantsâ€ï¿½?). The March 2012 Placement Agent Warrants are exercisable from September 24, 2012 and expire on October 21, 2016. Total gross proceeds for the March 2012 Placement amounted to $5.625 million (Euros 4.214 million), out of which $2.429 million (Euros 1.821 million) allocated to the Investor and Placement Agent Warrants based on their fair value and accounted for as liability, and the remaining $3.196 million (Euros 2.393 million) allocated to the share capital increase.

F- 23

EDAP TMS S.A. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(in thousands of euros unless otherwise noted, except per share data)

The Company determined that the March 2012 Warrants to purchase up to 1,575,000 new ordinary shares of the Company ( 1,406,250 shares underlying the March 2012 Investor Warrants and 168,750 shares underlying the March 2012 Placement Agent Warrants) should be accounted for as a liability.

On May 28, 2013, pursuant to a securities purchase agreement dated May 20, 2013, as amended, the Company issued 3,000,000 new ordinary shares in the form of ADSs to selected institutional investors in a registered direct placement (the â€œMay 2013 Placementâ€ï¿½?), at a price of $4.00 per share, with warrants attached (the â€œMay 2013 Investor Warrantsâ€ï¿½?). The May 2013 Investor Warrants allow investors to purchase up to 1,500,000 shares in the form of ADSs at an exercise price of $4.25. The May 2013 Investor Warrants are exercisable as from November 29, 2013 and expire on November 29, 2018. The Company also issued warrants to the placement agent, H.C. Wainwright & Co., LLC with an exercise price of $5.00 per share (the â€œMay 2013 Placement Agent Warrantsâ€ï¿½? and together with the May 2013 Investor Warrants, the â€œMay 2013 Warrantsâ€ï¿½?), The May 2013 Placement Agent Warrants are exercisable from November 29, 2013 and expire on May 28, 2016. As the May 2013 Warrants comprised the same structure and provisions than the March 2012 Warrants, including an exercise price determined in U.S. dollars while the functional currency of the Company is the Euro, the Company determined that the May 2013 Warrants should be accounted for as a liability. Total gross proceeds for the May 2013 Placement amounted to $12 million (Euros 9.270 million), out of which $3.817 million (Euros 2.950 million) allocated to the Investor and Placement Agent Warrants based on their fair value and accounted for as liability, and the remaining $8.183 million (Euros 6.320 million) allocated to the share capital increase (see note 16-1). The Company used the Black-Scholes pricing model to value the May 2013 Warrants at inception, with changes in fair value recorded as a financial expense or income.

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:

Warrantsâ€™ maturity is assumed to be their legal duration as per Warrant contract

Share price at closing date: $1.95

Strike price of warrants: $2.75

Risk free interest rate at 5 years: 1.05%

Share price volatility: 120%

Dividend rates: 0%

As of December 31, 2013, the Black-Scholes valuation model used the following main assumptions and parameters:

Warrantsâ€™ maturity is assumed to be their legal duration as per Warrant contract

Share price at closing date: $2.95

Strike price of warrants: $2.75

Risk free interest rate at 5 years: 0.9%

Share price volatility: 72%

Dividend rates: 0%

As of December 31, 2014, the Black-Scholes valuation model used the following main assumptions and parameters:

Warrantsâ€™ maturity is assumed to be their legal duration as per Warrant contract

Share price at closing date: $2.33

Strike price of warrants: $2.75

Risk free interest rate at 5 years: 0.07%

Share price volatility: 70%

Dividend rates: 0%

F- 24

EDAP TMS S.A. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(in thousands of euros unless otherwise noted, except per share data)

On that basis, the unit fair value of the Investor Warrants was $1.55 per warrant at inception date, $1.50 per warrant as of December 31, 2013, and $0.82 per warrant as of December 31, 2014. The total fair value for the Investor warrants was $2.173 million at inception date, $2.100 million as of December 31, 2013 and $1.084 million as of December 31, 2014.

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:

Warrantsâ€™ maturity is assumed to be their legal duration as per Warrant contract

Share price at closing date: $1.95

Strike price of warrants: $2.5

Risk free interest rate at 4.5 years: 0.92%

Share price volatility: 120%

Dividend rates: 0%

As of December 31, 2013, the Black-Scholes valuation model used the following main assumptions and parameters:

Warrantsâ€™ maturity is assumed to be their legal duration as per Warrant contract

Share price at closing date: $2.95

Strike price of warrants: $2.5

Risk free interest rate at 4.5 years: 0.68%

Share price volatility: 72%

Dividend rates: 0%

As of December 31, 2014, the Black-Scholes valuation model used the following main assumptions and parameters:

Warrantsâ€™ maturity is assumed to be their legal duration as per Warrant contract

Share price at closing date: $2.33

Strike price of warrants: $2.5

Risk free interest rate at 4.5 years: 0.06%

Share price volatility: 70%

Dividend rates: 0%

On that basis, the unit fair value of the Placement Agent Warrants was $1.52 per warrant at inception date, $1.48 per warrant as of December 31, 2013 and $0.79 per warrant as of December 31, 2014. The total fair value for the Placement Agent warrants was $0.256 million at inception date, $0.250 million as of December 31, 2013, and $0.133 million as of December 31, 2014.

F- 25

EDAP TMS S.A. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(in thousands of euros unless otherwise noted, except per share data)

Fair Value of the May 2013 Investor Warrants:

The valuation model of the Investor Warrants uses a Black-Scholes model.

At inception date, the Black-Scholes valuation model used the following main assumptions and parameters:

Warrantsâ€™ maturity is assumed to be their legal duration as per Warrant contract

Share price at closing date: $3.96

Strike price of warrants: $4.25

Risk free interest rate at 5.5 years: 1.07%

Share price volatility: 71%

Dividend rates: 0%

As of December 31, 2013, the Black-Scholes valuation model used the following main assumptions and parameters:

Warrantsâ€™ maturity is assumed to be their legal duration as per Warrant contract

Share price at closing date: $2.95

Strike price of warrants: $4.25

Risk free interest rate at 5.5 years: 1.71%

Share price volatility: 71%

Dividend rates: 0%

As of December 31, 2014, the Black-Scholes valuation model used the following main assumptions and parameters:

Warrantsâ€™ maturity is assumed to be their legal duration as per Warrant contract

Share price at closing date: $2.33

Strike price of warrants: $4.25

Risk free interest rate at 5.5 years: 0.13%

Share price volatility: 70%

Dividend rates: 0%

On that basis, the unit fair value of the Investors Warrants was $2.35 per warrant at inception date, $1.50 per warrant as of December 31, 2013 and $0.85 per warrant as of December 31, 2014. The total fair value for the Investors warrants was $3.525 million at inception date, $2.245 million as of December 31, 2013, and $1.275 million as of December 31, 2014.

Fair Value of the May 2013 Placement Agent Warrants:

The valuation model of the Placement Agent Warrants uses a Black-Scholes model.

At inception date, the Black-Scholes valuation model used the following main assumptions and parameters:

Warrantsâ€™ maturity is assumed to be their legal duration as per Warrant contract

Share price at closing date: $3.96

Strike price of warrants: $5.00

Risk free interest rate at 3 years: 0.36%

Share price volatility: 72%

Dividend rates: 0%

F- 26

EDAP TMS S.A. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(in thousands of euros unless otherwise noted, except per share data)

As of December 31, 2013, the Black-Scholes valuation model used the following main assumptions and parameters:

Warrantsâ€™ maturity is assumed to be their legal duration as per Warrant contract

Share price at closing date: $2.95

Strike price of warrants: $5.00

Risk free interest rate at 3 years: 0.55%

Share price volatility: 72%

Dividend rates: 0%

As of December 31, 2014, the Black-Scholes valuation model used the following main assumptions and parameters:

Warrantsâ€™ maturity is assumed to be their legal duration as per Warrant contract

Share price at closing date: $2.33

Strike price of warrants: $5.00

Risk free interest rate at 3 years: 0.06%

Share price volatility: 70%

Dividend rates: 0%

On that basis, the unit fair value of the Placement Agent Warrants was $1.62 per warrant at inception date, $0.83 per warrant as of December 31, 2013 and $0.26 per warrant as of December 31, 2014. The total fair value for the Placement Agent warrants was $0.292 million at inception date, $0.150 million as of December 31, 2013, and $0.047 million as of December 31, 2014.

14 - 3 Long-term debt and Financial instruments maturity:

Long-term debt and Financial instruments carried at fair value at December 31, 2014 mature as follows:

2015			116
2016			261
2017			1,007
2018			1,139
2019			27
Total			2,550

Other Long-Term Liabilities

12 Months Ended

Dec. 31, 2014

Other Long-Term Liabilities [Text Block]

”OTHER LONG-TERM LIABILITIES

Other long-term liabilities consist of the following:

	December 31,
	2014		2013
Provision for retirement indemnities (Japan & France)		1,404		1,128
Provision for employee termination indemnities (Italy)		285		273
Provision for warranty costs, less current portion		162		200
Conditional government subsidies, less current portion		140		296
Total		1,991		1,897

F- 27

EDAP TMS S.A. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(in thousands of euros unless otherwise noted, except per share data)

Pension, post-retirement, and post-employement for most of the Company's employees are sponsored by European governments. The Companyâ€™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, 2014 represents an accrual for lump-sum retirement indemnity payments to be paid at the time an employee retires. This provision has been calculated taking into account the estimated payment at retirement (discounted to the current date), turnover and salary increases.

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

	Pension Benefits â€“ France
	2014			2013			2012

Discount rate		1.90	%		3.30	%		3.20	%
Salary increase		2.50	%		2.50	%		2.50	%
Retirement age		65			65			65
Average retirement remaining service period		24			24			24

	Pension Benefits â€“ Japan
	2014			2013			2012

Discount rate		1.00	%		1.40	%		1.60	%
Salary increase		2.00	%		2.00	%		1.50	%
Retirement age		60			60			60
Average retirement remaining service period		16			16			15

F- 28

EDAP TMS S.A. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(in thousands of euros unless otherwise noted, except per share data)

In 2014, provision presentation according to ASC 715 in thousands of euros:

	France			Japan

Non current liabilities		665			739
Current liabilities		-			3
Accumulated other comprehensive income		(115	)		(299	)
Total		550			443

In 2013, provision presentation according to ASC 715 in thousands of euros:

	France		Japan

Non current liabilities		491		637
Current liabilities		-		3
Accumulated other comprehensive income		7		(280	)
Total		498		360

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, 2014:

France	2014		2013			2012
Change in benefit obligations
Benefit obligations at beginning of year		491		517			386
Service cost		35		39			29
Interest cost		16		17			18
Actuarial (gain) / loss		123		(75	)		93
Amortization of net prior service cost		-		4			-
Benefits paid		-		(11	)		(8	)
Benefit obligations at end of year (1)		665		491			517
Unrecognized actuarial (gain) loss		89		27			38
Unrecognized prior service cost		25		(33	)		30
Accrued pension cost		550		498			449

(1) The accumulated benefit obligation was Euros 460 and Euros 340 thousand at December 31, 2014 and 2013 respectively.

F- 29

EDAP TMS S.A. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(in thousands of euros unless otherwise noted, except per share data)

Japan	2014			2013			2012
Change in benefit obligations
Benefit obligations at beginning of year		640			538			646
Service cost		64			46			61
Interest cost		9			7			6
Amortization of net loss		-			9			-
Actuarial (gain) / loss		35			156			(6	)
Benefits paid		(4	)		-			(93	)
Exchange rate impact		(2	)		(116	)		(76	)
Benefit obligations at end of year (1)		742			640			538

Unrecognized actuarial (gain) loss		299			280			157
Unrecognized prior service cost		-			-			-
Accrued pension cost		443			360			380

(1) The accumulated benefit obligation was Euros 614 thousand and Euros 529 thousand at December 31, 2014 and 2013, respectively.

(2) The amount in accumulated other comprehensive income to be recognised as components of net periodic benefit costs in 2015 is €16 thousand.

The benefits expected to be paid in each of the next five fiscal years, and in the aggregate for the five fiscal years thereafter, are detailed in the table below:

	France	Japan

2015.............................................................................................................................	-		3
2016.............................................................................................................................	-		4
2017.............................................................................................................................	26		5
2018.............................................................................................................................	9		6
2019.............................................................................................................................	-		48
2020-2024...................................................................................................................	153		396

Shareholders Equity

12 Months Ended

Dec. 31, 2014

Shareholders Equity [Text Block]

SHAREHOLDERSâ€™ EQUITY

16 - 1 Common stock

As of December 31, 2014, EDAP TMS S.A.â€™s common stock consisted of 25,246,948 issued shares (including 3,000,000 new shares issued in the June 2014 Placement for an amount of Euros 6,064 thousand after deduction of capital increase costs of Euros 777 thousand) fully paid and with a par value of Euros 0.13 each. 24,865,420 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- 30

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 Companyâ€™s by-laws. The Company has not distributed any dividends since its inception as the result of an accumulated statutory deficit of Euros 27,821 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, 2014, the 381,528 shares of treasury stock consisted of (i) 190,238 shares acquired between August and December 1998 for Euros 649 thousand, and (ii) 191,290 shares acquired in June and July 2001 for Euros 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, 2014, EDAP TMS S.A. sponsored three stock purchase and subscription option plans:

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 Euros 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 Euros 1,731 thousand. This non-cash financial charge has been recognized in the Companyâ€™s operating expenses over a period of 48 months, between October 2007 and October 2011. There was no impact on 2012, 2013 and 2014 operating income. Under this plan, 414.588 options are still in force on December 31, 2014.

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 Euros 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 Euros 143 thousand. This non-cash financial charge will be recognized in the Companyâ€™s operating expenses over a period of 48 months. The impact on operating income, in accordance with ASC 718, was Euros 30 thousand, Euros 15 thousand and Euros 4 thousand in 2012, 2013 and 2014 respectively. Under this plan, 95.912 options are still in force on December 31, 2014.

F- 31

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 Euros 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 Euros 328 thousand. This non-cash financial charge will be recognized in the Companyâ€™s operating expenses over a period of 48 months. The impact on operating income, in accordance with ASC 718, was Euros 47 thousand, Euros 26 thousand and Euros 8 thousand in 2012, 2013 and 2014 respectively. Under this plan, 149,100 options are still in force on December 31, 2014.

On December 19, 2012, the shareholders authorized the Board of Directors to grant up to 500,000 options to subscribe to 500,000 new shares at a fixed price to be set by the Board of Directors. Conforming to this stock option plan, the Board of Directors granted 500,000 options to subscribe Shares to certain employees of EDAP TMS on January 18, 2013. The exercise price was fixed at Euros 1.91 per share. Options were to begin vesting one year after the date of grant and all options will be fully vested as of January 18, 2017 (i.e., four years after the date of grant). Shares acquired pursuant to the options cannot be sold prior to four years from the date of grant. The options expire on January 18, 2023 (i.e., ten years after the date of grant) or when employment with the Company ceases, whichever occurs earlier. At December 31, 2013 the total fair value of the options granted under this plan was Euros 660 thousand. This non-cash financial charge has been recognized in the Companyâ€™s operating expenses over a period of 48 months,. The impact on operating income, in accordance with ASC 718, was Euros 327 thousand and Euros 128 thousand in 2013 and 2014 respectively. Under this plan, 436,250 options are still in force on December 31, 2014.

As of December 31, 2014, a summary of stock option activity to purchase or to subscribe to Shares under these plans is as follows:

	2014					2013				2012
	Options			Weighted average exercise price (Euros )		Options		Weighted average exercise price (Euros )		Options			Weighted average exercise price (Euros )
Outstanding on January 1,		1,310,850			2.70		810,850		3.18		830,025			3.23
Granted		-			-		500,000		1.91		-			-
Exercised		(750	)		3.99		-		-		-			-
Forfeited		(90,250	)		2.07		-		-		(15,750	)		3.17
Expired		(124,000	)		2.60		-		-		(3,425	)		2.02
Outstanding on December 31,		1,095,850			2.76		1,310,850		2.70		810,850			3.18
Exercisable on December 31,		784,600			3.09		743,347		3.27		675,844			3.38

Shares purchase options available for grant on December 31		232,428					83,428				83,428

F- 32

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, 2014:

	Outstanding options								Fully vested options (1)
Exercise price (Euros )	Options		Weighted average remaining contractual life		Weighted average exercise price (Euros )		Aggregate Intrinsic Value (2)		Options		Weighted average exercise price (Euros )		Aggregate Intrinsic Value (2)
3.99		414,588		2.8		3.99		-		414,588		3.99		-
2.38		149,100		5.5		2.38		-		149,100		2.38		-
1.91		436,250		8.0		1.91		6,745		125,000		1.91		1,932
1.88		95,912		5.5		1.88		4,360		95,912		1.88		4,360
1.88 to 3.99		1,095,850		5.5		2.76		11,105		784,600		3.09		6,292

(1)

(2)

^{Fully vested options are all exercisable options}

The aggregate intrinsic value represents the total pre-tax intrinsic value, based on the Companyâ€™s closing stock price of $2.33 at December 31, 2014, which would have been received by the option holders had all in-the-money option holders exercised their options as of that date.

A summary of the status of the non-vested options to purchase shares or to subscribe to new shares as of December 31, 2014, and changes during the year ended December, 2014, is presented below:

	Options			Weighted average Grant-Date Fair Value (Euros )
Non-vested at January 1, 2014		567,503			1.34
Granted		-			-
Vested		(192,503	)		1.37
Forfeited		(63,750	)		1.32
Non-vested at December 31, 2014		311,250			1.32

As of December 31, 2014, there were Euros 121 thousand of total unrecognized compensation expenses related to non-vested stock-options, over a weighted average period of 2.05 years.

16 - 6 Warrants

On January 25, 2012, pursuant to the Exchange Agreement, we issued warrants (the â€œ2012 Exchange Offer Warrantsâ€ï¿½?) 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 Euros 805 thousand.

At inception, the Black-Scholes valuation model used the following main assumptions and parameters:

Share price at closing date: $2.59

Strike price of warrants: Euros 0.13

Risk free interest rate at 10 years: 2.08%

Share price volatility: 120%

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 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.

- Definition

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

+ References

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-Glossary Preferred Stock

-URI http://asc.fasb.org/extlink&oid=6521494

Reference 11: http://www.xbrl.org/2003/role/presentationRef

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+ Details

Income Taxes

12 Months Ended

Dec. 31, 2014

Income Taxes [Text Block]

INCOME TAXES

20 - 1 Income / Loss before income taxes

Income / Loss before income taxes is comprised of the following:	2014			2013			2012
France		2,029			(2,018	)		(5,392	)
EDAP Inc, U.S.A.		(1,811	)		(2,060	)		(1,739	)
Other countries		(614	)		(808	)		(227	)
Total		(396	)		(4,886	)		(7,358	)

20 - 2 Income tax (expense)/ benefit

Income tax (expense)/benefit consists of the following:	2014			2013			2012
Current income tax expense:
France		(124	)		(101	)		(102	)
Other countries		(10	)		(24	)		(22	)
Sub-total current income tax expense		(133	)		(125	)		(124	)
Deferred income tax (expense) benefit:
France		(4	)		(2	)		(2	)
Other countries		22			(7	)		8
Sub-total deferred income tax (expense) benefit		18			(9	)		6
Total		(116	)		(135	)		(118	)

F- 35

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:

	December 31,
	2014			2013
Net operating loss carryforwards		22,366			21,732
Elimination of intercompany profit in inventory		156			136
Elimination of intercompany profit in fixed assets		145			68
Provisions for retirement indemnities		222			170
Other items		283			493
Total deferred tax assets		23,172			22,599
Capital leases treated as operating leases for tax		(3	)		(26	)
Other items		(4	)		(8	)
Total deferred tax liabilities		(7	)		(34	)
Net deferred tax assets		23,165			22,565
Valuation allowance for deferred tax assets		(23,125	)		(22,543	)
Deferred tax assets (liabilities), net of allowance		40			22

Net operating loss carryforwards of Euros 16,093 thousand, Euros 183 thousand, Euros 2,390 thousand, Euros 398 thousand, Euros 352 thousand and Euros 46,485 thousand as of December 31, 2014 are available at EDAP Technomed Inc., EDAP-TMS France S.A.S., Edap Technomed Co Ltd Japan, EDAP TMS GmbH, EDAP Technomed Italia S.R.L. and EDAP TMS S.A., respectively. These net operating losses generate deferred tax assets of Euros 22,366 thousand. Realization of these assets is contingent on future taxable earnings in the applicable tax jurisdictions. As of December 31, 2014, Euros 15,757 thousand out of these Euros 22,366 thousand net operating loss carry-forwards have no expiration date. The remaining tax loss carry-forwards expire in years 2015 through 2034. 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 Companyâ€™s effective tax rate is as follows:

	2014			2013			2012
French statutory rate		33.3	%		33.3	%		33.3	%
Income of foreign subsidiaries taxed at different tax rates		23.5	%		1.9	%		0.4	%
Effect of net operating loss carry-forwards and valuation allowances		(81.3	%)		(51.5	%)		(37.6	%)
Non taxable debt fair value variation		113.2	%		(4.3	%)		(1.1	%)
Non deductible entertainment expenses		42.3	%		2.6	%		1.9	%
Other		(160.2	%)		15.2	%		1.5	%
Effective tax rate		(29.2	%)		(2.8	%)		(1.6	%)

20 - 5 Uncertainty in Income Taxes

According to ASC 740, the Company reviewed the tax positions of each subsidiary. On December 31, 2014 there is no uncertainty in the Companyâ€™s tax positions.

F- 36

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 Euros 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 Euros 374,156 of late interest. The Company reversed consequently the Euros 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. On December 6, 2013, the Company received notice from the French Administrative Courts that this contentious procedure was rejected. The Company made appeal to this decision, the procedure is still on going.

The tax years that remain subject to examination by major tax jurisdictions are 2012, 2013 and 2014.

- 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.

+ References+ Details

Deferred Revenues

12 Months Ended

Dec. 31, 2014

Deferred Revenues [Text Block]

DEFERRED REVENUES

Deferred revenues consist of the following:

	December 31,
	2014			2013
Deferred revenues on maintenance contracts		920			731
Deferred revenue on RPP		84			16
Deferred revenue on sale of devices		172			121
Deferral of the gain on sale-lease-back transactions		2			5
Total		1,177			873
Less long term portion		(74	)		(47	)
Current portion		1,102			826

Earnings (Loss) Per Share

12 Months Ended

Dec. 31, 2014

Earnings (Loss) Per Share [Text Block]

EARNINGS (LOSS) PER SHARE

A reconciliation of the numerators and denominators of the basic and diluted EPS calculations for the years ended December 31, 2014, 2013 and 2012 is as follows:

	For the year ended Dec. 31, 2014								For the year ended Dec. 31, 2013								For the year ended Dec. 31, 2012
	Loss in euro (Numera-tor)			Shares (Denominator)		Per-Share Amount			Loss in euro (Numerator)			Shares (Denomin-ator)		Per-Share Amount			Loss in euro (Numerator)			Shares (Denomin-ator)		Per-Share Amount
Basic EPS
Income (loss) available to common Shareholders		(512,007	)		23,600,428		(0.02	)		(5,021,229	)		20,593,720		(0.24	)		(7,475,490	)		17,556,395		(0.43	)
Effect of dilutive securities:
Stock options only in the money													-								-
Diluted EPS
Income (Loss) available to common shareholders, including assumed
Conversions		(512,007	)		23,600,428		(0.02	)		(5,021,229	)		20,593,720		(0.24	)		(7,475,490	)		17,556,395		(0.43	)

The effects of dilutive securities, representing a number of shares of 0, 2,158,112 and 388,256 for the years ended December 31, 2014, 2013 and 2012 respectively, were excluded from the calculation of earnings per share as a net loss was reported in these periods.

- Definition

The entire disclosure for earnings per share.

+ References+ Details

Commitments And Contingencies

12 Months Ended

Dec. 31, 2014

Commitments And Contingencies [Text Block]

COMMITMENTS AND CONTINGENCIES

22 - 1 Commitments

The Company currently has commitments regarding its operating leases as described in Note 12-2.

22 - 2 Litigation

From time to time we may become involved in legal proceedings or be subject to claims arising in the ordinary course of our business. Regardless of the outcome, litigation can have an adverse impact on us because of defense and settlement costs, diversion of management resources and other factors.

On August 4, 2014, Mark Eaton filed a purported class action lawsuit in the United States District Court for the Southern District of New York, asserting that the Company, Marc Oczachowski, and Eric Soyer violated federal securities laws Section 10(b) and 20(a) of the Securities Exchange Act of 1934 and Rule 10 b- 5 promulgated thereunder by issuing materially false and misleading statements about the Companyâ€™s business operations and prospects particularly concerning the Companyâ€™s Ablatherm-HIFU PMA file under review by the FDA that caused the price of Edapâ€™s American Depository Receipts to be artificially inflated during the period from February 1, 2013 to July 30, 2014. On August 6, 2014, Ronnie Haddad filed a second purported class action lawsuit, also in the United States District Court for the Southern District of New York, asserting similar claims.

F- 38

EDAP TMS S.A. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(in thousands of euros unless otherwise noted, except per share data)

On October 24, 2014, the related cases were consolidated by the United States District Court for the Southern District of New York and a lead plaintiff and lead counsel were appointed.

On December 22, 2014, the lead plaintiff filed an amended complaint that no longer included Mr. Soyer. The amended complaint alleges that Edap and Mr. Oczachowski breached their obligations under the Exchange Act in various ways, including by misrepresenting and failing to disclose allegedly material information about the safety and efficacy of treatment with Ablatherm-HIFU, and the Companyâ€™s interactions with the FDA. The complaint seeks unspecified damages, interest, costs, and fees, including attorneysâ€™ and expertsâ€™ fees.

On December 31, 2014, we accrued $250,000 (€206,000) as legal costs to be incurred by the Company in relation to this litigation.

On February 20, 2015, the defendants, including the Company, filed a motion to dismiss the action. We cannot predict the outcome of this motion to dismiss. We believe we have valid defenses to this matter and intend to deny liability and defend our position vigorously. We have notified our insurance carriers of this litigation and no determination can be made at this stage as to the likely outcome of the ongoing procedures and whether it will be material to us. Therefore, no loss contingency beyond legal costs of $250,000 has been booked with regard to this matter.

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.

- Definition

The entire disclosure for commitments and contingencies.

+ References+ Details

Fair Value Of Financial Instruments

12 Months Ended

Dec. 31, 2014

Fair Value Of Financial Instruments [Text Block]

FAIR VALUE OF FINANCIAL INSTRUMENTS

The following disclosure of the estimated fair value of financial instruments was made in accordance with the requirements of ASC 820 â€˜â€˜Disclosure about fair value of financial instrumentsâ€™â€™ and indicates the fair value hierarchy of the valuation techniques utilized to determine such fair value.

ASC 820 defines three levels of inputs that may be used to measure fair value and requires that the assets or liabilities carried at fair value be disclosed by the input level under which they were valued. The input levels are defined as follows:

	Level 1:	Quoted (unadjusted) prices in active markets for identical assets and liabilities that the reporting entity can access at the measurement date.
	Level 2:	Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.
	Level 3:	Unobservable inputs for the asset or liability.

	ASC 820 Level	December 31, 2014		December 31, 2013
Assets:
Cash and cash equivalents	Level 1		11,142		6,681
Short term investments	Level 1		1,000		1,000
Liabilities:
Short-term borrowings	Level 1		2,126		2,208
Long-Term Debt	Level 1		458		328
Investor Warrants	Level 3		1,943		3,150
Placement Agent Warrants	Level 3		148		289

The recorded amount of cash and cash equivalents, short term investment and short-term borrowings are a reasonable estimate of their fair value due to the short-term maturities of these instruments.

The fair market value (Level 1 measurement) of the Companyâ€™s long-term debt is estimated using interest rate available to the Company in corresponding markets for debt with similar terms and maturities (see note 14-1 Long-term debt).

Concerning Investor and Placement Agent Warrants, the Company uses a Black-Scholes option pricing model. The fair value of the Warrants will change over time depending on the volatility and share price at balance sheet date (see note 14-2 - Financial instruments carried at fair value). An increase in volatility would result in an increase in the value of Investors Warrants and Placement Agent Warrants. An increase in share price would result in an increase in the value of Investors Warrants and Placement Agent Warrants .

F- 40

EDAP TMS S.A. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(in thousands of euros unless otherwise noted, except per share data)

The following tables provide a reconciliation of fair value for which the Company used Level 3 inputs, for the period from December 31, 2013 to December 31, 2014:

All amounts in thousands Euros unless otherwise stated	As of Dec. 31, 2014		Warrants exercises (see note 19)			FV adjust- ments (see note 19)			USD/ EUR Exch. impact		As of Dec. 31, 2013
Investor Warrants 2012		893		(83	)		(743	)		197		1,522
Placement Agent Warrants 2012		110		-			(95	)		24		181
Investor Warrants 2013		1,050		-			(799	)		221		1,628
Placement Agent Warrants 2013		39		-			(85	)		15		109
Total Financial instruments carried at fair value		2,092		(83	)		(1,722	)		457		3,439

F- 41

EDAP TMS S.A. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(in thousands of euros unless otherwise noted, except per share data)

The following tables provide a reconciliation of fair value for which the Company used Level 3 inputs, for the period from December 31, 2012 to December 31, 2013:

All amounts in thousands Euros unless otherwise stated	As of Dec. 31, 2013		Impact of the May 2013 Placement					Fair-value adjustments & amortized costs					USD/ EUR Exch. impact			As of Dec. 31, 2012
			Reimburse- ment of non- Convertible Debentures			New granted Warrants		FV adjust- ments (see note 19)			Amorti- zation costs
Outstanding nominal amount in thousand US Dollar		-		(8,000	)		-		-			-		-			8,000
Non Convertible Debentures		-		(6,015	)		-		-			1,637		(38	)		4,416
TOTAL Debentures		-		(6,015	)		-		-			1,637		(38	)		4,416
Investor Warrants 2012		1,522		-			-		18			-		(67	)		1,571
Placement Agent Warrants 2012		181		-			-		5			-		(7	)		183
Investor Warrants 2013		1,628		-			2,725		(928	)		-		(169	)		-
Placement Agent Warrants 2013		109		-			225		(103	)		-		(13	)		-
Total Financial instruments carried at fair value		3,439		-			2,950		(1, 007	)		-		(256	)		1,754
TOTAL =		3,439		(6,015	)		2,950		(1, 007	)		1,637		(294	)		6,170

Concentration Of Credit Risk

12 Months Ended

Dec. 31, 2014

Concentration Of Credit Risk [Text Block]

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 Euros 1.3 million and Euros 1.1 million, for the years ended December 31, 2014 and 2013, 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 2014, 2013 and 2012, the Company did not generate significant revenue with a single customer.

- 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.

+ References+ Details

Foreign Currency Transactions

12 Months Ended

Dec. 31, 2014

Foreign Currency Transactions [Text Block]

FOREIGN CURRENCY TRANSACTIONS

The Company generates a significant percentage of its revenues, and of its operating expenses, in currencies other than euro. The Companyâ€™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 Companyâ€™s results of operations. As of December 31, 2014, there were no outstanding hedging instruments.

- 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.

+ References+ Details

Segment Information

12 Months Ended

Dec. 31, 2014

Segment Information [Text Block]

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 2014, 2013 and 2012 and the key balance sheet figures, by segment, for fiscal years 2014, 2013 and 2012.

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.

F- 43

EDAP TMS S.A. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(in thousands of euros unless otherwise noted, except per share data)

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:

	2014			2013			2012
Segment operating loss		(1,736	)		(2,755	)		(2,030	)
Financial income (expense), net		1,771			(901	)		(4,594	)
Foreign Currency exchange (losses) gains, net		(431	)		(1,230	)		(733	)
Other income (expense), net		-			-			-
Income tax (expense) credit		(116	)		(135	)		(118	)
Consolidated net loss		(512	)		(5,021	)		(7,475	)

F- 44

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 Companyâ€™s operations by segment is presented below for years ending December 31, 2014, 2013 and 2012:

	HIFU Division			UDS Division			EDAP TMS (Corporate)			FDA			Total consolidated
2014
Sales of goods		5,270			11,625			-			-			16,895
Sales of RPPs & leases		2,170			1,787			-			-			3,957
Sales of spare parts and services		760			4,640			-			-			5,400
Total sales		8,200			18,052			-			-			26,252
External other revenues		518			15			-			-			533
Total revenues		8,718			18,067			-			-			26,785
Total COS		(3,683	)		(11,901	)		-			-			(15,584	)
Gross margin		5,035			6,166			-			-			11,201
R&D		(1,062	)		(646	)		-			(1,224	)		(2,932	)
Selling and marketing expenses		(2,151	)		(4,527	)		-			-			(6,678	)
G&A		(660	)		(1,153	)		(1,514	)		-			(3,328	)
Total expenses		(3,874	)		(6,326	)		(1,514	)		(1,224	)		(12,937	)
Operating income (loss)		1,162			(160	)		(1,514	)		(1,224	)		(1,736	)
Total Assets		7,468			20,778			3,715			193			32,154
Capital expenditures		464			569			-			-			1,033
Long-lived assets		1,410			3,300			192			-			4,902
Goodwill		645			1,767			-			-			2,412

	HIFU Division			UDS Division			EDAP TMS (Corporate)			FDA			Total consolidated
2013
Sales of goods		1,747			13,020			-			-			14,767
Sales of RPPs & leases		2,335			1,588			-			-			3,922
Sales of spare parts and services		1,031			4,344			-			-			5,375
Total sales		5,113			18,952			-			-			24,065
External other revenues		15						-			-			15
Total revenues		5,128			18,952			-			-			24,080
Total COS		(2,490	)		(12,271	)		-			-			(14,761	)
Gross margin		2,638			6,681			-			-			9,319
R&D		(1,097	)		(525	)		-			(973	)		(2,595	)
Selling and marketing expenses		(1,587	)		(4,692	)		-			-			(6,279	)
G&A		(657	)		(963	)		(1,415	)		(165	)		(3,200	)
Total expenses		(3,342	)		(6,179	)		(1,415	)		(1,138	)		(12,074	)
Operating income (loss)		(704	)		502			(1,415	)		(1,138	)		(2,755	)
Total Assets		6,769			18,303			1,692			110			26,874
Capital expenditures		38			720			-			-			758
Long-lived assets		1,251			2,981			202			-			4,434
Goodwill		645			1,767			-			-			2,412

F- 45

EDAP TMS S.A. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(in thousands of euros unless otherwise noted, except per share data)

	HIFU Division			UDS Division			EDAP TMS (Corporate)			FDA			Total consolidated
2012
Sales of goods		1,884			15,126			-			-			17,009
Sales of RPPs & leases		2,695			1,293			-			-			3,988
Sales of spare parts and services		1,006			4,015			-			-			5,021
Total sales		5,585			20,433			-			-			26,018
External other revenues		47			-			-			-			47
Total revenues		5,632			20,433			-			-			26,065
Total COS		(2,909	)		(12,723	)		-			-			(15,632	)
Gross margin		2,723			7,710			-			-			10,433
R&D		(920	)		(746	)		-			(992	)		(2,659	)
Selling and marketing expenses		(1,825	)		(4,794	)		-			-			(6,620	)
G&A		(723	)		(1,014	)		(1,352	)		(97	)		(3,185	)
Total expenses		(3,468	)		(6,554	)		(1,352	)		(1,089	)		(12,463	)
Operating income (loss)		(746	)		1,156			(1,352	)		(1,089	)		(2,030	)
Total Assets		7,316			20,894			2,071			162			30,444
Capital expenditures		22			539			39			-			600
Long-lived assets		1,504			3,129			217			64			4,913
Goodwill		645			1,767			-			-			2,412

- 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.

+ References

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+ Details

Related Party Transactions

12 Months Ended

Dec. 31, 2014

Related Party Transactions [Text Block]

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 Euros 68 thousand, Euros 65 thousand and Euros 61 thousand for 2014, 2013 and 2012 respectively. As of December 31, 2014, payables to Dae You amounted to Euros 25 thousand As of December 31, 2013, our payables to them amounted to Euros 66 thousand.

Dae You has purchased medical devices from us, which it operates in partnership with hospitals or clinics. These purchases (â€˜Sales of goodsâ€™) amounted to Euros 308 thousand, Euros 516 thousand and Euros 371 thousand in 2014, 2013 and 2012, respectively. As of December 31, 2014, receivables (â€˜Net trade accounts and notes receivableâ€™) amounted to Euros 112 thousand. As of December 31, 2013, receivables from Dae You amounted to Euros 423 thousand.

- 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.

+ References+ Details

Subsequent Significant Events

12 Months Ended

Dec. 31, 2014

Subsequent Significant Events [Text Block]

SUBSEQUENT SIGNIFICANT EVENTS

a) On January 9, 2015, our Focal One HIFU device was approved by Health Canada which will allow us to market the Focal One device for the treatment of prostate cancer in Canada.

b) On February 26, 2015, we announced a multi-national strategic OEM (original equipment manufacturer) partnership with Quanta System, a leading manufacturer of medical lasers for surgical and other applications. Under the agreement, Quanta will manufacture customized urological stone lasers to be sold under the EDAP brand. Additionally, EDAP will continue to distribute Holmium lasers in France and certain North African territories, pursuant to its exclusive agreement with Lumenis in those regions.

c) On March 9, 2015, we announced that based on a recent meeting with the FDA, the Company now plans to seek clearance of Ablatherm HIFU by way of a direct de novo petition as opposed to the application amendment we had been pursuing. The FDA indicated that while PMA approval would be required for specific claims regarding treatment of prostate cancer, a prostate tissue ablation claim could be cleared via a direct de novo 510(k) application. The de novo process was introduced by FDA for instances where a device is novel and there is therefore no suitable predicate device to support a standard 510(k) submission. To qualify for the de novo pathway, the new device must also present no more than moderate risk. Therefore, the Company plans to pursue a de novo pathway based on the discussions with FDA. Our team is now diligently focused on preparing the de novo application.

d) On March 26, 2015, we announced that we entered into a multi-partner development project to treat liver cancer. This project aims at developing innovative diagnostic, imaging and therapeutic technologies to address liver cancer. To fund this development project, we will receive €2.4 million in non-dilutive financing from Bpifrance over the 5-year project period.

e) In Mars 2015, we issued 92,754 new ordinary shares in the form of ADSs following the exercise of March 2012 Warrants.

Trade Accounts And Notes Receivable, Net (Tables)

12 Months Ended

Dec. 31, 2014

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

	December 31,
	2014			2013
Trade accounts receivable		8,309			8,566
Notes receivable		546			738
Less: allowance for doubtful accounts		(1,274	)		(1,094	)
Total		7,581			8,210
Less current portion		(6,943	)		(7,895	)
Total long-term portion		638			316

Schedule of capital leases future minimum payments receivable [Table Text Block]

	December 31,

2015		262
2016		249
2017		217
2018		172
2019		-
Total minimum payments		900

Goodwill And Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2014

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

	December 31,

2015		15
2016		9
2017		-
2018		-
2019		-
Total		24

Schedule of Intangible Assets and Goodwill [Table Text Block]

	December 31,
	2014			2013
Licenses		443			453
Trade name and trademark		556			558
Patents		412			412
Organization costs		363			363
Total gross value		1,774			1,785
Less: accumulated amortization		(1,750	)		(1,749	)
Total		24			36

Lease Obligations (Tables)

12 Months Ended

Dec. 31, 2014

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

	December 31,

2015		238
2016		206
2017		130
2018		36
Total minimum lease payments		610
Less: amount representing interest		(37	)
Present value of minimum lease payments		573
Less: current portion		(217	)
Long-term portion		355

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

	France		Japan

2015		297		128
2016		297		97
2017		272		90
2018		-		30
Total		866		345

Long-Term Debt (Tables)

12 Months Ended

Dec. 31, 2014

Schedule of Debt [Table Text Block]

	December 31,
	2014			2013
Japanese yen term loan		234			312
Italy term loan		220			9
Malaysia term loan		5			7
Total long term debt		458			328
Less current portion		(116	)		(90	)
Total long-term portion		342			239

Schedule of f inancial instruments carried at fair value [Table Text Block]

	December 31,
	2014	2013
Investor Warrants	1,943	3,150
Placement Agent Warrants	148	289

Total	2,092	3,439
Less current portion	-	-
Total long-term portion	2,092	3,439

Schedule Of Long-term Debt, Debentures And Financial InstrumentsMaturities [Table Text Block]

2015			116
2016			261
2017			1,007
2018			1,139
2019			27
Total			2,550

Long Term Debt Schedule 2 [Table Text Block]

	Initial Amount		Maturation	Interest rate
EDAP Technomed Co. Ltd		10,000,000	March 31, 2015		2.30	%
		55,000,000	June 30, 2018		1.80	%
		10,000,000	June 30, 2018		2.10	%

Long Term Debt Schedule 3 [Table Text Block]

	Initial Amount		Maturation	Interest rate
EDAP Technomed Co. Ltd		10,000,000	March 31, 2015		2.30	%
		55,000,000	June 30, 2018		1.80	%
		10,000,000	June 30, 2018		2.10	%

Other Long-Term Liabilities (Tables)

12 Months Ended

Dec. 31, 2014

Schedule of other long term liabilities [Table Text Block]

	December 31,
	2014		2013
Provision for retirement indemnities (Japan & France)		1,404		1,128
Provision for employee termination indemnities (Italy)		285		273
Provision for warranty costs, less current portion		162		200
Conditional government subsidies, less current portion		140		296
Total		1,991		1,897

Schedule of provision presentation according to ASC 715, current [Table Text Block]

	France			Japan

Non current liabilities		665			739
Current liabilities		-			3
Accumulated other comprehensive income		(115	)		(299	)
Total		550			443

Schedule of pension cost components France [Table Text Block]

France	2014		2013			2012
Change in benefit obligations
Benefit obligations at beginning of year		491		517			386
Service cost		35		39			29
Interest cost		16		17			18
Actuarial (gain) / loss		123		(75	)		93
Amortization of net prior service cost		-		4			-
Benefits paid		-		(11	)		(8	)
Benefit obligations at end of year (1)		665		491			517
Unrecognized actuarial (gain) loss		89		27			38
Unrecognized prior service cost		25		(33	)		30
Accrued pension cost		550		498			449

Schedule of pension cost components Japan [Table Text Block]

Japan	2014			2013			2012
Change in benefit obligations
Benefit obligations at beginning of year		640			538			646
Service cost		64			46			61
Interest cost		9			7			6
Amortization of net loss		-			9			-
Actuarial (gain) / loss		35			156			(6	)
Benefits paid		(4	)		-			(93	)
Exchange rate impact		(2	)		(116	)		(76	)
Benefit obligations at end of year (1)		742			640			538

Unrecognized actuarial (gain) loss		299			280			157
Unrecognized prior service cost		-			-			-
Accrued pension cost		443			360			380

Schedule of actuarial assumptions of post retirement benefit plan FR [Table Text Block]

	Pension Benefits â€“ France
	2014			2013			2012

Discount rate		1.90	%		3.30	%		3.20	%
Salary increase		2.50	%		2.50	%		2.50	%
Retirement age		65			65			65
Average retirement remaining service period		24			24			24

Schedule of actuarial assumptions of post retirement benefit plan JA [Table Text Block]

	Pension Benefits â€“ Japan
	2014			2013			2012

Discount rate		1.00	%		1.40	%		1.60	%
Salary increase		2.00	%		2.00	%		1.50	%
Retirement age		60			60			60
Average retirement remaining service period		16			16			15

Schedule of provision presentation according to ASC715, year-1 [Table Text Block]

	France		Japan

Non current liabilities		491		637
Current liabilities		-		3
Accumulated other comprehensive income		7		(280	)
Total		498		360

Shareholders Equity (Tables)

12 Months Ended

Dec. 31, 2014

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

	2014					2013				2012
	Options			Weighted average exercise price (Euros )		Options		Weighted average exercise price (Euros )		Options			Weighted average exercise price (Euros )
Outstanding on January 1,		1,310,850			2.70		810,850		3.18		830,025			3.23
Granted		-			-		500,000		1.91		-			-
Exercised		(750	)		3.99		-		-		-			-
Forfeited		(90,250	)		2.07		-		-		(15,750	)		3.17
Expired		(124,000	)		2.60		-		-		(3,425	)		2.02
Outstanding on December 31,		1,095,850			2.76		1,310,850		2.70		810,850			3.18
Exercisable on December 31,		784,600			3.09		743,347		3.27		675,844			3.38

Shares purchase options available for grant on December 31		232,428					83,428				83,428

Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block]

	Outstanding options								Fully vested options (1)
Exercise price (Euros )	Options		Weighted average remaining contractual life		Weighted average exercise price (Euros )		Aggregate Intrinsic Value (2)		Options		Weighted average exercise price (Euros )		Aggregate Intrinsic Value (2)
3.99		414,588		2.8		3.99		-		414,588		3.99		-
2.38		149,100		5.5		2.38		-		149,100		2.38		-
1.91		436,250		8.0		1.91		6,745		125,000		1.91		1,932
1.88		95,912		5.5		1.88		4,360		95,912		1.88		4,360
1.88 to 3.99		1,095,850		5.5		2.76		11,105		784,600		3.09		6,292

Disclosure of sharebased compensation arrangements by sharebased payment award nonvested [Table Text Block]

	Options			Weighted average Grant-Date Fair Value (Euros )
Non-vested at January 1, 2014		567,503			1.34
Granted		-			-
Vested		(192,503	)		1.37
Forfeited		(63,750	)		1.32
Non-vested at December 31, 2014		311,250			1.32

- 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.

+ References+ Details

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2014

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

Income / Loss before income taxes is comprised of the following:	2014			2013			2012
France		2,029			(2,018	)		(5,392	)
EDAP Inc, U.S.A.		(1,811	)		(2,060	)		(1,739	)
Other countries		(614	)		(808	)		(227	)
Total		(396	)		(4,886	)		(7,358	)

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

Income tax (expense)/benefit consists of the following:	2014			2013			2012
Current income tax expense:
France		(124	)		(101	)		(102	)
Other countries		(10	)		(24	)		(22	)
Sub-total current income tax expense		(133	)		(125	)		(124	)
Deferred income tax (expense) benefit:
France		(4	)		(2	)		(2	)
Other countries		22			(7	)		8
Sub-total deferred income tax (expense) benefit		18			(9	)		6
Total		(116	)		(135	)		(118	)

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

	December 31,
	2014			2013
Net operating loss carryforwards		22,366			21,732
Elimination of intercompany profit in inventory		156			136
Elimination of intercompany profit in fixed assets		145			68
Provisions for retirement indemnities		222			170
Other items		283			493
Total deferred tax assets		23,172			22,599
Capital leases treated as operating leases for tax		(3	)		(26	)
Other items		(4	)		(8	)
Total deferred tax liabilities		(7	)		(34	)
Net deferred tax assets		23,165			22,565
Valuation allowance for deferred tax assets		(23,125	)		(22,543	)
Deferred tax assets (liabilities), net of allowance		40			22

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

	2014			2013			2012
French statutory rate		33.3	%		33.3	%		33.3	%
Income of foreign subsidiaries taxed at different tax rates		23.5	%		1.9	%		0.4	%
Effect of net operating loss carry-forwards and valuation allowances		(81.3	%)		(51.5	%)		(37.6	%)
Non taxable debt fair value variation		113.2	%		(4.3	%)		(1.1	%)
Non deductible entertainment expenses		42.3	%		2.6	%		1.9	%
Other		(160.2	%)		15.2	%		1.5	%
Effective tax rate		(29.2	%)		(2.8	%)		(1.6	%)

Fair Value Of Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2014

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

	ASC 820 Level	December 31, 2014		December 31, 2013
Assets:
Cash and cash equivalents	Level 1		11,142		6,681
Short term investments	Level 1		1,000		1,000
Liabilities:
Short-term borrowings	Level 1		2,126		2,208
Long-Term Debt	Level 1		458		328
Investor Warrants	Level 3		1,943		3,150
Placement Agent Warrants	Level 3		148		289

Schedule Of Fair Value Measurement Inputs Level 3 [Table Text Block]

All amounts in thousands Euros unless otherwise stated	As of Dec. 31, 2014		Warrants exercises (see note 19)			FV adjust- ments (see note 19)			USD/ EUR Exch. impact		As of Dec. 31, 2013
Investor Warrants 2012		893		(83	)		(743	)		197		1,522
Placement Agent Warrants 2012		110		-			(95	)		24		181
Investor Warrants 2013		1,050		-			(799	)		221		1,628
Placement Agent Warrants 2013		39		-			(85	)		15		109
Total Financial instruments carried at fair value		2,092		(83	)		(1,722	)		457		3,439

ScheduleOfFairValueMeasurement Input Level 3 bis [Table Text Block]

All amounts in thousands Euros unless otherwise stated	As of Dec. 31, 2013		Impact of the May 2013 Placement					Fair-value adjustments & amortized costs					USD/ EUR Exch. impact			As of Dec. 31, 2012
			Reimburse- ment of non- Convertible Debentures			New granted Warrants		FV adjust- ments (see note 19)			Amorti- zation costs
Outstanding nominal amount in thousand US Dollar		-		(8,000	)		-		-			-		-			8,000
Non Convertible Debentures		-		(6,015	)		-		-			1,637		(38	)		4,416
TOTAL Debentures		-		(6,015	)		-		-			1,637		(38	)		4,416
Investor Warrants 2012		1,522		-			-		18			-		(67	)		1,571
Placement Agent Warrants 2012		181		-			-		5			-		(7	)		183
Investor Warrants 2013		1,628		-			2,725		(928	)		-		(169	)		-
Placement Agent Warrants 2013		109		-			225		(103	)		-		(13	)		-
Total Financial instruments carried at fair value		3,439		-			2,950		(1, 007	)		-		(256	)		1,754
TOTAL =		3,439		(6,015	)		2,950		(1, 007	)		1,637		(294	)		6,170

Segment Information (Tables)

12 Months Ended

Dec. 31, 2014

Reconciliation of operating profit (loss) from segments to consolidated [Table] [Table Text Block]

	2014			2013			2012
Segment operating loss		(1,736	)		(2,755	)		(2,030	)
Financial income (expense), net		1,771			(901	)		(4,594	)
Foreign Currency exchange (losses) gains, net		(431	)		(1,230	)		(733	)
Other income (expense), net		-			-			-
Income tax (expense) credit		(116	)		(135	)		(118	)
Consolidated net loss		(512	)		(5,021	)		(7,475	)

ScheduleOfSegment Reporting Information By Segment Bis [Table Text Block]

	HIFU Division			UDS Division			EDAP TMS (Corporate)			FDA			Total consolidated
2014
Sales of goods		5,270			11,625			-			-			16,895
Sales of RPPs & leases		2,170			1,787			-			-			3,957
Sales of spare parts and services		760			4,640			-			-			5,400
Total sales		8,200			18,052			-			-			26,252
External other revenues		518			15			-			-			533
Total revenues		8,718			18,067			-			-			26,785
Total COS		(3,683	)		(11,901	)		-			-			(15,584	)
Gross margin		5,035			6,166			-			-			11,201
R&D		(1,062	)		(646	)		-			(1,224	)		(2,932	)
Selling and marketing expenses		(2,151	)		(4,527	)		-			-			(6,678	)
G&A		(660	)		(1,153	)		(1,514	)		-			(3,328	)
Total expenses		(3,874	)		(6,326	)		(1,514	)		(1,224	)		(12,937	)
Operating income (loss)		1,162			(160	)		(1,514	)		(1,224	)		(1,736	)
Total Assets		7,468			20,778			3,715			193			32,154
Capital expenditures		464			569			-			-			1,033
Long-lived assets		1,410			3,300			192			-			4,902
Goodwill		645			1,767			-			-			2,412

ScheduleOfSegment Reporting Information By Segment Ter [Table Text Block]

	HIFU Division			UDS Division			EDAP TMS (Corporate)			FDA			Total consolidated
2013
Sales of goods		1,747			13,020			-			-			14,767
Sales of RPPs & leases		2,335			1,588			-			-			3,922
Sales of spare parts and services		1,031			4,344			-			-			5,375
Total sales		5,113			18,952			-			-			24,065
External other revenues		15						-			-			15
Total revenues		5,128			18,952			-			-			24,080
Total COS		(2,490	)		(12,271	)		-			-			(14,761	)
Gross margin		2,638			6,681			-			-			9,319
R&D		(1,097	)		(525	)		-			(973	)		(2,595	)
Selling and marketing expenses		(1,587	)		(4,692	)		-			-			(6,279	)
G&A		(657	)		(963	)		(1,415	)		(165	)		(3,200	)
Total expenses		(3,342	)		(6,179	)		(1,415	)		(1,138	)		(12,074	)
Operating income (loss)		(704	)		502			(1,415	)		(1,138	)		(2,755	)
Total Assets		6,769			18,303			1,692			110			26,874
Capital expenditures		38			720			-			-			758
Long-lived assets		1,251			2,981			202			-			4,434
Goodwill		645			1,767			-			-			2,412

Schedule Of Segment Reporting Information By Segment Quarter [Table Text Block]

	HIFU Division			UDS Division			EDAP TMS (Corporate)			FDA			Total consolidated
2012
Sales of goods		1,884			15,126			-			-			17,009
Sales of RPPs & leases		2,695			1,293			-			-			3,988
Sales of spare parts and services		1,006			4,015			-			-			5,021
Total sales		5,585			20,433			-			-			26,018
External other revenues		47			-			-			-			47
Total revenues		5,632			20,433			-			-			26,065
Total COS		(2,909	)		(12,723	)		-			-			(15,632	)
Gross margin		2,723			7,710			-			-			10,433
R&D		(920	)		(746	)		-			(992	)		(2,659	)
Selling and marketing expenses		(1,825	)		(4,794	)		-			-			(6,620	)
G&A		(723	)		(1,014	)		(1,352	)		(97	)		(3,185	)
Total expenses		(3,468	)		(6,554	)		(1,352	)		(1,089	)		(12,463	)
Operating income (loss)		(746	)		1,156			(1,352	)		(1,089	)		(2,030	)
Total Assets		7,316			20,894			2,071			162			30,444
Capital expenditures		22			539			39			-			600
Long-lived assets		1,504			3,129			217			64			4,913
Goodwill		645			1,767			-			-			2,412

Summary Of Significant Accounting Policies (Narrative) (Details) (EUR €) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2012
Advertising Expense	€ 413	€ 391		€ 374
Warranty expense	429		354		469
Research tax credit	€ 518	€ 561		€ 256

Trade Accounts And Notes Receivable, Net (Narrative) (Details) (EUR €) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
NotesReceivableInitialMaturities	90
Bad debt expenses	€ 450	€ 163	€ 516

Property And Equipment, Net (Narrative) (Details) (EUR €) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	€ 8,085	€ 9,162
Depreciation, Depletion and Amortization, Nonproduction	726	726	802
Equipment Held under Capital Leases [Member]
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	2,599	2,489
Depreciation, Depletion and Amortization, Nonproduction	310	363	331
Capital Leased Assets, Gross	2,826	2,946
Vehicles held under capital leases [member]
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	231	135
Capital Leased Assets, Gross	€ 543	€ 327

Goodwill And Intangible Assets (Narrative) (Details) (EUR €) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Amortization expenses related to intangible assets	€ 26	€ 32	€ 36
Finite-Lived Intangible Assets, Amortization Expense, Year Two	9
Goodwill	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]
Goodwill	0		0
FDA [Member]
Goodwill	€ 0		€ 0

Lease Obligations (Narrative) (Details) (EUR €) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Interest Expense, Lessee, Assets under Capital Lease	€ 27	€ 35	€ 53
Operating Leases, Rent Expense	742	693	772
Equipment Held under Capital Leases [Member]
medical devices	269
vehicles	€ 304

Other Long-Term Liabilities (Narrative) (Details) (EUR €) In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
FRANCE [Member]
Defined Benefit Plan, Accumulated Benefit Obligation	€ 460	€ 340
2015	0
2016	0
2017	26
2018	9
2019	0
2020 - 2024	153
JAPAN [Member]
Defined Benefit Plan, Accumulated Benefit Obligation	614	529
2015	3
2016	4
2017	5
2018	6
2019	48
2020 - 2024	€ 396

Shareholders Equity (Narrative) (Details) (EUR €)	2 Months Ended	5 Months Ended	12 Months Ended					12 Months Ended				12 Months Ended					12 Months Ended				12 Months Ended
Shareholders Equity (Narrative) (Details) (EUR €)	Jul. 31, 2001	Dec. 31, 1998	Dec. 31, 2014	Dec. 31, 2014 Employee Stock Option [Member] Common Class A [Member]	Dec. 31, 2013 Employee Stock Option [Member] Common Class A [Member]	Dec. 31, 2012 Employee Stock Option [Member] Common Class A [Member]	Dec. 31, 2011 Employee Stock Option [Member] Common Class A [Member]	Dec. 31, 2013 Plan 2 - 2007 [Member] Employee Stock Option [Member] Common Class A [Member]	Dec. 31, 2007 Plan 2 - 2007 [Member] Employee Stock Option [Member] Common Class A [Member]	Dec. 31, 2014 Plan 2 - 2007 [Member] Employee Stock Option [Member] Common Class A [Member]	Dec. 31, 2012 Plan 2 - 2007 [Member] Employee Stock Option [Member] Common Class A [Member]	Dec. 31, 2014 Plan 3 - 2010 [Member] Employee Stock Option [Member] Common Class A [Member]	Dec. 31, 2013 Plan 3 - 2010 [Member] Employee Stock Option [Member] Common Class A [Member]	Dec. 31, 2012 Plan 3 - 2010 [Member] Employee Stock Option [Member] Common Class A [Member]	Dec. 31, 2007 Plan 3 - 2010 [Member] Employee Stock Option [Member] Common Class A [Member]	Jan. 29, 2004 Plan 3 - 2010 [Member] Employee Stock Option [Member] Common Class A [Member]	Dec. 31, 2014 Plan 4 - 2012 [Member] Employee Stock Option [Member] Common Class A [Member]	Dec. 31, 2013 Plan 4 - 2012 [Member] Employee Stock Option [Member] Common Class A [Member]	Dec. 31, 2007 Plan 4 - 2012 [Member] Employee Stock Option [Member] Common Class A [Member]	Jan. 29, 2004 Plan 4 - 2012 [Member] Employee Stock Option [Member] Common Class A [Member]	Dec. 31, 2014 Plan 2b - 2007 [Member] Employee Stock Option [Member] Common Class A [Member]	Dec. 31, 2013 Plan 2b - 2007 [Member] Employee Stock Option [Member] Common Class A [Member]	Dec. 31, 2012 Plan 2b - 2007 [Member] Employee Stock Option [Member] Common Class A [Member]	Dec. 31, 2010 Plan 2b - 2007 [Member] Employee Stock Option [Member] Common Class A [Member]	Dec. 31, 2010 Plan 2b - 2007 [Member] Employee Stock Option [Member] Common Class A [Member]	Dec. 31, 2007 Plan 2b - 2007 [Member] Employee Stock Option [Member] Common Class A [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized											600,000					229,100				500,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross				0	500,000	0			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		€ 1.91	€ 3.99						€ 2.38				€ 1.91						€ 1.88
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value									€ 1,731,000						€ 328,000				€ 660,000							€ 143,000
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonCashFinancialCharge												8,000	26,000	47,000			128,000	327,000			4,000	15,000	30,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number				1,095,850	1,310,850	810,850	830,025			414.588			149,100				436,250				95.912
Treasury Stock, Shares, Acquired	191,290	190,238
Treasury Stock, Value, Acquired, Par Value Method	€ 523,000	€ 649,000	€ 381,528

Other Revenues (Narrative) (Details) (EUR €) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2012
Other Revenue, Net	€ 533		€ 15		€ 47
Sales of licenses	€ 533	€ 15		€ 47

Financial Income, Net (Narrative) (Details) (EUR €) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2012
Interest expense on Non convertible debenture	€ 1,889	€ 1,895
Interest on Non convertible debenture	252	597
interest coupon	9.00%	9.00%
Loss on remeasured convertible debt			€ 2,250

Income Taxes (Narrative) (Details) (EUR €)	12 Months Ended
Income Taxes (Narrative) (Details) (EUR €)	Dec. 31, 2014	Apr. 11, 2013
Income Tax Examination, Penalties from Examination	€ 772,822
of which late interest	374,156
Deferred Tax Assets, Operating Loss Carryforwards, Foreign	22,366,000
Deferred Tax Assets, Operating Loss Carryforwards, Not Subject to Expiration	15,757,000	22,366,000
Edap Tms France Sas [Member]
Operating Loss Carryforwards	183,000
Edap Technomed Co Ltd [Member]
Operating Loss Carryforwards	2,390,000
Edap Tms Gmbh [Member]
Operating Loss Carryforwards	398,000
Edap Tms Sa [Member]
Operating Loss Carryforwards	46,485,000
Edap technomed italia srl [Member]
Operating Loss Carryforwards	352,000
Foreign Tax Authority [Member] \| Edap TechnomedI nc [Member]
Operating Loss Carryforwards	€ 16,093,000

Related Party Transactions (Narrative) (Details) (EUR €) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Revenue from Related Parties	€ 308	€ 516	€ 371
Related Parties Amount in Cost of Sales	68	65	61
Due to Related Parties, Current	25	66
Accounts Receivable, Related Parties, Current	€ 112	€ 423

- Definition

Amount of receivables arising from transactions with related parties due within one year or the normal operating cycle, if longer.

+ References+ Details

- 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).

+ References+ Details

- 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.

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Schedule of Cash and Cash Equivalents (Details) (EUR €) In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Cash and cash equivalents	€ 11,142	€ 6,681	€ 7,041	€ 4,900
Short-term investment	1,000	1,000
Total cash and cash equivalents, and short term investments	€ 12,142	€ 7,681

- 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.

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- 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.

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Schedule of Accounts, Notes, Loans and Financing Receivable (Details) (EUR €) In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Trade accounts receivable	€ 8,309	€ 8,566
Notes receivable	546	738
Less: allowance for doubtful accounts	(1,274)	(1,094)
Total	7,581	8,210
Current portion of net trade accounts and notes receivable	6,943	7,895
Total long-term portion	€ 638	€ 316

Schedule of capital leases future minimum payments receivable (Details) (EUR €) In Thousands, unless otherwise specified	Dec. 31, 2014
2015	€ 262
2016	249
2017	217
2018	172
2019	0
Total minimum lease payments	€ 900

Schedule of other receivables (Details) (EUR €) In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
ValueAddedTaxReceivableCurrent	€ 210	€ 294
InvestmentTaxReceivableCurrent	510	561
Research and development subsidies receivable from the French State	318	494
Personnel advances	125	88
OtherReceivables	36	60
NontradeReceivablesCurrent	€ 1,200	€ 1,497

Schedule of Inventory, Current (Details) (EUR €) In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Components, spare parts	€ 4,225	€ 3,650
Work-in-progress	832	876
Finished goods	1,591	910
Total gross inventories	6,648	5,436
Less: provision for slow-moving inventory	741	737
Total	€ 5,908	€ 4,698

Schedule of Property, Plant and Equipment (Details) (EUR €) In Thousands, unless otherwise specified					12 Months Ended				12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2014 Equipment [Member]	Dec. 31, 2013 Equipment [Member]	Dec. 31, 2014 Equipment [Member] Maximum [Member]	Dec. 31, 2014 Equipment [Member] Minimum [Member]	Dec. 31, 2014 Furniture and Fixtures [Member]	Dec. 31, 2013 Furniture and Fixtures [Member]	Dec. 31, 2014 Furniture and Fixtures [Member] Maximum [Member]	Dec. 31, 2014 Furniture and Fixtures [Member] Minimum [Member]	Dec. 31, 2014 Leaseholds and Leasehold Improvements [Member] Maximum [Member]	Dec. 31, 2014 Vehicles held under capital leases [member]	Dec. 31, 2013 Vehicles held under capital leases [member]
Total gross value	€ 10,208	€ 10,817	€ 7,400	€ 7,984			€ 2,807	€ 2,833
Less: accumulated depreciation and amortization	8,085	9,162										231	135
Total	€ 2,122	€ 1,655
Property, Plant and Equipment, Useful Life					10 years	3 years			10 years	2 years	10 years

Schedule of Intangible Assets and Goodwill (Details) (EUR €) In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Finite-Lived License Agreements, Gross	€ 443	€ 453
Finite-Lived Trade Names, Gross	556	558
Finite-Lived Patents, Gross	412	412
Other Finite-Lived Intangible Assets, Gross	363	363
Finite-Lived Intangible Assets, Gross	1,774	1,785
Finite-Lived Intangible Assets, Accumulated Amortization	(1,750)	(1,749)
Finite-Lived Intangible Assets, Net	€ 24	€ 36

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense (Details) (EUR €) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014
2015	€ 15
2016	9
Total	€ 24

Schedule of Accounts Payable and Accrued Liabilities (Details) (EUR €) In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Trade accounts payable	€ 5,156	€ 4,958
Notes payable	349	477
Total	€ 5,505	€ 5,435

Schedule of Accrued Liabilities (Details) (EUR €) In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Retirement indemnities	€ 1,407	€ 1,131
Provision for warranty costs	712	705
Accruals for social expenses	493	414
Conditional government subsidies	296	391
Value added tax payable	178	292
Others	290	258
Accrued Liabilities and Other Liabilities	3,377	3,194
Less non current portion	€ (1,706)	€ (1,624)

- 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).

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Schedule of changes in warranty costs provision (Details) (EUR €) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Warranty costs provision, Beginning of year		€ 705	€ 1,062
Amounts used during the year (payments)	(422)	(711)
New Warranty Expenses	429	354
Warranty costs provision, End of year	712	705
WarrantyCostsProvision	162	200
Current portion of provision for warranty costs	€ (550)	€ (505)

Schedule of Future Minimum Lease Payments for Capital Leases (Details) (EUR €) In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
2015	€ 238
2016	206
2017	130
2018	36
Total minimum lease payments	610
Less: amount representing interest	(37)
Present value of minimum lease payments	573
Current portion of capital lease obligations	217	184
Long-term portion	€ 355	€ 378

- 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.

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Schedule of Future Minimum Rental Payments for Operating Leases (Details) (EUR €) In Thousands, unless otherwise specified	Dec. 31, 2014
FRANCE [Member]
2015	€ 297
2016	297
2017	272
2018	0
Total	866
JAPAN [Member]
2015	128
2016	97
2017	90
2018	30
Total	€ 345

Schedule of Debt (Details) (EUR €) In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Total long term debt	€ 458	€ 328
Less current portion	116	90
Total long-term portion	342	239
JAPAN [Member]
Total long term debt	234	312
ITALY [Member]
Total long term debt	220	9
MALAYSIA [Member]
Total long term debt	€ 5	€ 7

- 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.

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Schedule Of Long-term Debt, Debentures And Financial InstrumentsMaturities (Details) (EUR €) In Thousands, unless otherwise specified	Dec. 31, 2014
2015	€ 116
2016	261
2017	1,007
2018	1,139
2019	€ 27

Schedule of other long term liabilities (Details) (EUR €) In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Provision for retirement indemnities (Japan & France)	€ 1,404	€ 1,128
Provision for employee termination indemnities (Italy)	285	273
Provision for warranty costs, less current portion	162	200
Conditional government subsidies, less current portion	140	296
Total	€ 1,991	€ 1,897

- Definition

This represents the noncurrent liability recognized in the balance sheet that is associated with the defined benefit pension plans.

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Schedule of provision presentation according to ASC 715, current (Details) (EUR €) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Non current liabilities	€ 1,404	€ 1,128
FRANCE [Member]
Non current liabilities	665	491
Current liabilities	0	0
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Adjustment, Net of Tax	(115)	7
Total	550	498
JAPAN [Member]
Non current liabilities	739	637
Current liabilities	3	3
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Adjustment, Net of Tax	(299)	(280)
Total	€ 443	€ 360

- Definition

This represents the noncurrent liability recognized in the balance sheet that is associated with the defined benefit pension plans.

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Schedule of pension cost components France (Details) (EUR €) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2011
FRANCE [Member]
Benefit obligations	€ 665	€ 665	€ 491	€ 491	€ 517	€ 517	€ 386
Service cost	35		39		29
Interest cost	16		17		18
Actuarial (gain) loss	123		(75)		93
Amortization of net prior service cost (Credit)	4	0				0
Benefits paid		0		(11)		(8)
Unrecognized actuarial (gain) loss	89	89	27	27	38	38
Unrecognized prior service cost	25	25	(33)	(33)	30	30
Accrued pension cost	550		498		449
JAPAN [Member]
Benefit obligations	742	742	640	640	538	538	646
Service cost	64		46		61
Interest cost		9		7		6
Actuarial (gain) loss		35		156		(6)
Benefits paid		(4)		0		(93)
Unrecognized actuarial (gain) loss	299	299	280	280	157	157
Accrued pension cost	€ 443		€ 360		€ 380

- 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.

+ References+ Details

Schedule of pension cost components Japan (Details) (EUR €) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2011
JAPAN [Member]
Benefit obligations	€ 742	€ 742	€ 640	€ 640	€ 538	€ 538	€ 646
Service cost	64		46		61
Normal cost		9		7		6
Actuarial (gain) loss		35		156		(6)
Benefits paid		(4)		0		(93)
Exchange rate impact		(2)		(116)		(76)
Unrecognized actuarial (gain) loss	299	299	280	280	157	157
Unrecognized prior service cost	0	0	0	0	0	0
Accrued pension cost	443		360		380
Amortization of (Gains) Losses		0		9		0
FRANCE [Member]
Benefit obligations	665	665	491	491	517	517	386
Service cost	35		39		29
Normal cost	16		17		18
Actuarial (gain) loss	123		(75)		93
Benefits paid		0		(11)		(8)
Unrecognized actuarial (gain) loss	89	89	27	27	38	38
Accrued pension cost	€ 550		€ 498		€ 449

Schedule of actuarial assumptions of post retirement benefit plan FR (Details) (Foreign Pension Plans, Defined Benefit [Member])	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
FRANCE [Member]
Discount rate	1.90%	3.30%	3.20%
Salary increase	2.50%	2.50%	2.50%
Retirement age	65	65	65
Average retirement remaining service period	24	24	24
JAPAN [Member]
Discount rate	1.00%	1.40%	1.60%
Salary increase	2.00%	2.00%	1.50%
Retirement age	60	60	60
Average retirement remaining service period	16	16	15

Schedule of actuarial assumptions of post retirement benefit plan JA (Details) (Foreign Pension Plans, Defined Benefit [Member])	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
FRANCE [Member]
Discount rate	1.90%	3.30%	3.20%
Salary increase	2.50%	2.50%	2.50%
Retirement age	65	65	65
Average retirement remaining service period	24	24	24
JAPAN [Member]
Discount rate	1.00%	1.40%	1.60%
Salary increase	2.00%	2.00%	1.50%
Retirement age	60	60	60
Average retirement remaining service period	16	16	15

Schedule of provision presentation according to ASC715, year-1 (Details) (EUR €) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Non current liabilities	€ 1,404	€ 1,128
FRANCE [Member]
Non current liabilities	665	491
Postemployment Benefits Liability, Current	0	0
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Adjustment, Net of Tax	(115)	7
Total	550	498
JAPAN [Member]
Non current liabilities	739	637
Postemployment Benefits Liability, Current	3	3
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Adjustment, Net of Tax	(299)	(280)
Total	€ 443	€ 360

- Definition

This represents the noncurrent liability recognized in the balance sheet that is associated with the defined benefit pension plans.

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Disclosure of Share-based Compensation Arrangements by Share-based Payment Award (Details) (Employee Stock Option [Member], Common Class A [Member], EUR €)	12 Months Ended				12 Months Ended			12 Months Ended		12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2013 Plan 2 - 2007 [Member]	Dec. 31, 2007 Plan 2 - 2007 [Member]	Dec. 31, 2014 Plan 2 - 2007 [Member]	Dec. 31, 2007 Plan 3 - 2010 [Member]	Dec. 31, 2013 Plan 3 - 2010 [Member]	Dec. 31, 2014 Plan 4 - 2012 [Member]	Dec. 31, 2007 Plan 4 - 2012 [Member]	Dec. 31, 2010 Plan 2b - 2007 [Member]	Dec. 31, 2010 Plan 2b - 2007 [Member]	Dec. 31, 2014 Plan 2b - 2007 [Member]
Granted - Number	0	500,000	0			504,088		229,100			500,000	95,912
Exercised - Number	(750)	0	0
Forfeited - Number	(90,250)	0	(15,750)
Expired - Number	(124,000)	0	(3,425)
Outstanding - Number	1,095,850	1,310,850	810,850	830,025			414.588		149,100	436,250				95.912
Exercisable - Number	784,600	743,347	675,844
Share purchase options available for grant - Number	232,428	83,428	83,428
Outstanding - Weighted average exercise price	€ 2.76	€ 2.70	€ 3.18	€ 3.23
Granted - Weighted average exercise price	€ 0		€ 0		€ 1.91	€ 3.99		€ 2.38			€ 1.91		€ 1.88
Exercized - Weighted average exercise price		€ 0	€ 0							€ 3.99
Forfeited - Weighted average exercise price	€ 2.07	€ 0	€ 3.17
Expired - Weighted average exercise price	€ 2.60	€ 0	€ 2.02
Exercisable - Weighted average exercise price	€ 3.09	€ 3.27	€ 3.38

Disclosure of sharebased compensation arrangements by sharebased payment award nonvested (Details) (EUR €)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Non-vested options outstanding	311,250	567,503
Non-vested options outstanding - Weighted average Grant-Date Fair Value	€ 1.32	€ 1.34
Non-vested options granted	0
Non-vested options granted - Weighted average Grant-Date Fair Value	€ 0
Non-vested options vested	(192,503)
Non-vested options vested - Weighted average Grant-Date Fair Value	€ 1.37
Non-vested options forfeited	(63,750)
Non-vested options forfeitedvested - Weighted average Grant-Date Fair Value	€ 1.32

Changes In Warrants Stock Options And Capital Increase (Details) (EUR €) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Warrants and stock options granted	€ 140	€ 367	€ 881
Capital increase	€ 6,219	€ 5,671	€ 5,780

Schedule of Research and development expenses (Details) (EUR €) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2012
Gross research and development expenses	€ (3,728)		€ (3,711)		€ (3,654)
Research tax credit	518		561		256
Research grants credit	278		555		739
Research and Development Expense		€ 2,932		€ 2,595		€ 2,659

- 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.

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Schedule of financial income (expense) (Details) (EUR €) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2012
Interest income	€ 31		€ 59		€ 126
Interest expense	(65)		(1,967)		(2,065)
Depreciation of prepaid expenses on debt grant	0		0		(31)
Changes in fair value of convertible debentures	0		(282)
Changes in fair value of the Investor Warrants	0		83
Changes in fair value of hte Placement Agent Warrants	1,722		1,007		(92)
Impact from the January 2012 Exchange Agreement	0		(2,250)
Financial (expense) income, net		€ 1,771		€ (901)		€ (4,594)

Schedule of Components of Income Tax Expense (Benefit) (Details) (EUR €) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2012
Current Income Tax (Expense) Benefit	€ (133)		€ (125)		€ (124)
Deferred Income Tax (Expense) Benefit		(18)		(65)		(52)
Sub total deferred income tax (expense) benefit	18		(9)		6
Income tax (expense) benefit		(116)		(135)		(118)
FRANCE [Member]
Current Income Tax (Expense) Benefit	(124)		(101)		(102)
Deferred Income Tax (Expense) Benefit	(4)		(2)		(2)
UNKNOWN COUNTRY [Member]
Current Income Tax (Expense) Benefit	(10)		(24)		(22)
Deferred Income Tax (Expense) Benefit	€ 22		€ (7)		€ 8

- Definition

Amount of current income tax expense (benefit) pertaining to taxable income (loss) from continuing operations.

+ References+ Details

- Definition

Amount of deferred income tax expense (benefit) pertaining to income (loss) from continuing operations.

+ References+ Details

Schedule of Deferred Tax Assets and Liabilities (Details) (EUR €) In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Net operating loss carryforwards	€ 22,366	€ 21,732
Elimination of intercompany profit in inventory	156	136
Elimination of intercompany profit in fixed assets	145	68
Other items	283	493
Total deferred tax assets	23,172	22,599
capital leases treated as operating leases for tax	(3)	(26)
Provisions for retirement indemnities	222	170
Other items	(4)	(8)
Total deferred tax liabilities	(7)	(34)
Net deferred tax assets	23,165	22,565
Valuation allowance for deferred tax assets	(23,125)	(22,543)
Deferred tax assets (liabilities), net of allowance	€ 40	€ 22

Schedule of Effective Income Tax Rate Reconciliation (Details)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate	33.30%	33.30%	33.30%
Effective Income Tax Rate Reconciliation, Foreign Income Tax Rate Differential	23.50%	1.90%	0.40%
Effect of net operating loss carry-forwards and valuation allowances	(81.30%)	(51.50%)	(37.60%)
Non taxable debt fair value variation	113.20%	(4.30%)	(1.10%)
Non deductible entertainment expenses	42.30%	2.60%	1.90%
Other	(160.20%)	15.20%	1.50%
Effective tax rate	(29.20%)	(2.80%)	(1.60%)

Schedule of deferred revenues (Details) (EUR €) In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Deferred revenues on maintenance contracts	€ 920	€ 731
Deferred revenue on RPP	84	16
Deferred revenue on sale of devices	172	121
Deferral of the gain on sale-lease-back transactions	2	5
Total	€ 1,177	€ 873

Schedule of Earnings Per Share, Basic and Diluted (Details) (EUR €)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2012
Income (loss) available to common Shareholders	€ (512,007)		€ (5,021,229)		€ (7,475,490)
Weighted Average Number of Shares Issued, Basic	23,600,428		20,593,720		17,556,395
Weighted Average Number of Shares Outstanding, Diluted		23,600,428		20,593,720	17,556,395	17,556,395
Basic income (loss) per share	€ (0.02)	€ (0.02)	€ (0.24)	€ (0.24)	€ (0.43)	€ (0.43)
Diluted income (loss) per share		€ (0.02)		€ (0.24)	€ (0.43)	€ (0.43)

- Definition

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

+ References+ Details

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References+ Details

- 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).

+ References+ Details

Schedule of Fair Value Measurement Inputs Level 1 (Details) (EUR €) In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Cash and cash equivalents	€ 11,142	€ 6,681	€ 7,041	€ 4,900
Trade accounts and notes receivable, net	7,581	8,210
Short-term investment	1,000	1,000
Short-term borrowings	2,126	2,208
Trade accounts payable	5,156	4,958
Long-term Debt	458	328
Fair Value, Inputs, Level 1 [Member]
Cash and cash equivalents	11,142	6,681
Short-term investment	1,000	1,000
Short-term borrowings	2,126	2,208
Long-term Debt	458	328
Fair Value, Inputs, Level 3 [Member]
Investor Warrants	1,943	3,150
Placement Agent Warrants	€ 148	€ 289

- Definition

+ References+ Details

- Definition

+ References+ Details

- 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.

+ References+ Details

Schedule Of Fair Value Measurement Inputs Level 3 (Details) (EUR €) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Fair-value, Amortization Costs			€ 1,637
Fair Value, Inputs, Level 3 [Member] \| Total Financial Instruments [Member]
Fair Value	2,092	2,092	3,439	1,754
Impact of Placement, New Granted Warrants			2,950
Fair-value Adjustments		(1,722)	(1)
USD EUR Exchange Impact		457	(256)
Fair Value, Inputs, Level 3 [Member] \| Non Convertible Debentures [Member]
Fair Value				4,416
Impact of Placement, Reimbursement Of Convertible Debentures			(6,015)
Fair-value, Amortization Costs			1,637
USD EUR Exchange Impact			(38)
Fair Value, Inputs, Level 3 [Member] \| Outstanding Nominal Amount [Member]
Fair Value			(8,000)	8,000
Fair Value, Inputs, Level 3 [Member] \| TotalDebentures [Member]
Fair Value				4,416
Impact of Placement, Reimbursement Of Convertible Debentures			(6,015)
USD EUR Exchange Impact			(38)
Fair Value, Inputs, Level 3 [Member] \| InvestorWarrants2012 [Member]
Fair Value	893	893	1,522	1,571
Fair-value Adjustments		(743)	18
USD EUR Exchange Impact	197		(67)
Fair Value, Inputs, Level 3 [Member] \| PlacementAgentsWarrants2012 [Member]
Fair Value	110	110	181	183
Fair-value Adjustments		(95)	5
USD EUR Exchange Impact		24	(7)
Fair Value, Inputs, Level 3 [Member] \| Investor Warrants 2013 [Member]
Fair Value	1,050	1,050	1,628	0
Impact of Placement, New Granted Warrants			2,725
Fair-value Adjustments		(799)	(928)
USD EUR Exchange Impact		221	(169)
Fair Value, Inputs, Level 3 [Member] \| Placement Agent Warrants 2013 [Member]
Fair Value	39	39	109
Impact of Placement, New Granted Warrants			225
Fair-value Adjustments		(85)	(103)
USD EUR Exchange Impact		15	(13)
Fair Value, Inputs, Level 3 [Member] \| Total Of Long Term Debt Types [Member]
Fair Value			3,439	6,170
Impact of Placement, Reimbursement Of Convertible Debentures			(6,015)
Impact of Placement, New Granted Warrants			2,950
Fair-value Adjustments			(1)
Fair-value, Amortization Costs			1,637
USD EUR Exchange Impact			€ (294)

ScheduleOfFairValueMeasurement Input Level 3 bis (Details) (EUR €) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Fair-value, Amortization Costs			€ 1,637
Fair Value, Inputs, Level 3 [Member] \| Total Of Long Term Debt Types [Member]
Fair Value			3,439	6,170
Impact of Placement, Reimbursement Of Convertible Debentures			(6,015)
Impact of Placement, New Granted Warrants			2,950
Fair-value Adjustments			(1)
Fair-value, Amortization Costs			1,637
USD EUR Exchange Impact			(294)
Fair Value, Inputs, Level 3 [Member] \| Non Convertible Debentures [Member]
Fair Value				4,416
Impact of Placement, Reimbursement Of Convertible Debentures			(6,015)
Fair-value, Amortization Costs			1,637
USD EUR Exchange Impact			(38)
Fair Value, Inputs, Level 3 [Member] \| Outstanding Nominal Amount [Member]
Fair Value			(8,000)	8,000
Fair Value, Inputs, Level 3 [Member] \| TotalDebentures [Member]
Fair Value				4,416
Impact of Placement, Reimbursement Of Convertible Debentures			(6,015)
USD EUR Exchange Impact			(38)
Fair Value, Inputs, Level 3 [Member] \| InvestorWarrants2012 [Member]
Fair Value	893	893	1,522	1,571
Fair-value Adjustments		(743)	18
USD EUR Exchange Impact	197		(67)
Fair Value, Inputs, Level 3 [Member] \| Total Financial Instruments [Member]
Fair Value	2,092	2,092	3,439	1,754
Impact of Placement, New Granted Warrants			2,950
Fair-value Adjustments		(1,722)	(1)
USD EUR Exchange Impact		457	(256)
Fair Value, Inputs, Level 3 [Member] \| Investor Warrants 2013 [Member]
Fair Value	1,050	1,050	1,628	0
Impact of Placement, New Granted Warrants			2,725
Fair-value Adjustments		(799)	(928)
USD EUR Exchange Impact		221	(169)
Fair Value, Inputs, Level 3 [Member] \| Placement Agent Warrants 2013 [Member]
Fair Value	39	39	109
Impact of Placement, New Granted Warrants			225
Fair-value Adjustments		(85)	(103)
USD EUR Exchange Impact		€ 15	€ (13)

Reconciliation of operating profit (loss) from segments to consolidated [Table] (Details) (EUR €) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Segment operating loss	€ (1,736)	€ (2,755)	€ (2,030)
Foreign currency exchange gain (loss), net	(431)	(1,230)	(733)
FinancialExpenseIncomeNet	1,771	(901)	(4,594)
Income tax (expense) benefit	(116)	(135)	(118)
Net income (loss)	€ (512)	€ (5,021)	€ (7,475)

- Definition

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

+ References+ Details

ScheduleOfSegment Reporting Information By Segment Bis (Details) (EUR €) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2014 Urology Devices and Services (UDS) [Member]	Dec. 31, 2013 Urology Devices and Services (UDS) [Member]	Dec. 31, 2012 Urology Devices and Services (UDS) [Member]	Dec. 31, 2014 FDA [Member]	Dec. 31, 2013 FDA [Member]	Dec. 31, 2012 FDA [Member]	Dec. 31, 2014 EDAP TMS (Corporate) [Member]	Dec. 31, 2013 EDAP TMS (Corporate) [Member]	Dec. 31, 2012 EDAP TMS (Corporate) [Member]	Dec. 31, 2014 High Intensity Focused Ultrasound (HIFU) [Member]	Dec. 31, 2013 High Intensity Focused Ultrasound (HIFU) [Member]	Dec. 31, 2012 High Intensity Focused Ultrasound (HIFU) [Member]
Sales of goods	€ 16,895	€ 14,767	€ 17,009	€ 11,625	€ 13,020	€ 15,126	€ 0	€ 0	€ 0	€ 0	€ 0	€ 0	€ 5,270	€ 1,747	€ 1,884
Sales of RPPs and leases	3,957	3,922	3,988	1,787	1,588	1,293	0	0	0	0	0	0	2,170	2,335	2,695
Sales of spare parts and services	5,400	5,375	5,021	4,640	4,344	4,015	0	0	0	0	0	0	760	1,031	1,006
Total sales	26,252	24,065	26,018	18,052	18,952		0	0		0	0		8,200	5,113
Other Revenue, Net	533	15	47	15		0	0	0	0	0	0	0	518	15	47
Total revenues	26,785	24,080	26,065	18,067	18,952	20,433	0	0	0	0	0	0	8,718	5,128	5,632
Total cost of sales	(15,584)	(14,761)	(15,632)	(11,901)	(12,271)	(12,723)	0	0	0	0	0	0	(3,683)	(2,490)	(2,909)
Gross profit	11,201	9,319	10,433	6,166	6,681	7,710	0	0	0	0	0	0	5,035	2,638	2,723
Research and development expenses	(2,932)	(2,595)	(2,659)	(646)	(525)	(746)	(1,224)	(973)	(992)	0	0	0	(1,062)	(1,097)	(920)
Selling and marketing expenses	(6,678)	(6,279)	(6,620)	(4,527)	(4,692)	(4,794)	0	0	0	0	0	0	(2,151)	(1,587)	(1,825)
General and administrative expenses	(3,328)	(3,200)	(3,185)	(1,153)	(963)	(1,014)	0	(165)	(97)	(1,514)	(1,415)	(1,352)	(660)	(657)	(723)
Total expenses				(6,326)	(6,179)	(6,554)	(1,224)	(1,138)	(1,089)	(1,514)	(1,415)	(1,352)	(3,874)	(3,342)	(3,468)
Loss from operations	(1,736)	(2,755)	(2,030)	(160)	502	1,156	(1,224)	(1,138)	(1,089)	(1,514)	(1,415)	(1,352)	1,162	(704)	(746)
Total assets	32,154	26,874	30,444	20,778	18,303	20,894	193	110	162	3,715	1,692	2,071	7,468	6,769	7,316
Capital expenditures	1,033	758	600	569	720	539	0		0	0	0	39	464	38	22
Long-lived assets	4,902	4,434	4,913	3,300	2,981	3,129	0	0	64	192	202	217	1,410	1,251	1,504
Goodwill	€ 2,412	€ 2,412		€ 1,767	€ 1,767	€ 1,767	€ 0		€ 0	€ 0		€ 0	€ 645	€ 645	€ 645

ScheduleOfSegment Reporting Information By Segment Ter (Details) (EUR €) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2014 Urology Devices and Services (UDS) [Member]	Dec. 31, 2013 Urology Devices and Services (UDS) [Member]	Dec. 31, 2012 Urology Devices and Services (UDS) [Member]	Dec. 31, 2014 FDA [Member]	Dec. 31, 2013 FDA [Member]	Dec. 31, 2012 FDA [Member]	Dec. 31, 2014 EDAP TMS (Corporate) [Member]	Dec. 31, 2013 EDAP TMS (Corporate) [Member]	Dec. 31, 2012 EDAP TMS (Corporate) [Member]	Dec. 31, 2014 High Intensity Focused Ultrasound (HIFU) [Member]	Dec. 31, 2013 High Intensity Focused Ultrasound (HIFU) [Member]	Dec. 31, 2012 High Intensity Focused Ultrasound (HIFU) [Member]
Sales of goods	€ 16,895	€ 14,767	€ 17,009	€ 11,625	€ 13,020	€ 15,126	€ 0	€ 0	€ 0	€ 0	€ 0	€ 0	€ 5,270	€ 1,747	€ 1,884
Sales of RPPs & leases	3,957	3,922	3,988	1,787	1,588	1,293	0	0	0	0	0	0	2,170	2,335	2,695
Sales of spare parts and services	5,400	5,375	5,021	4,640	4,344	4,015	0	0	0	0	0	0	760	1,031	1,006
Total sales	26,252	24,065	26,018	18,052	18,952		0	0		0	0		8,200	5,113
Other Revenue, Net	533	15	47	15		0	0	0	0	0	0	0	518	15	47
Total revenues	26,785	24,080	26,065	18,067	18,952	20,433	0	0	0	0	0	0	8,718	5,128	5,632
Total cost of sales	15,584	14,761	15,632	11,901	12,271	12,723	0	0	0	0	0	0	3,683	2,490	2,909
Gross profit	11,201	9,319	10,433	6,166	6,681	7,710	0	0	0	0	0	0	5,035	2,638	2,723
Research and development expenses	2,932	2,595	2,659	646	525	746	1,224	973	992	0	0	0	1,062	1,097	920
Selling and marketing expenses	6,678	6,279	6,620	4,527	4,692	4,794	0	0	0	0	0	0	2,151	1,587	1,825
General and administrative expenses	3,328	3,200	3,185	1,153	963	1,014	0	165	97	1,514	1,415	1,352	660	657	723
Total expenses				(6,326)	(6,179)	(6,554)	(1,224)	(1,138)	(1,089)	(1,514)	(1,415)	(1,352)	(3,874)	(3,342)	(3,468)
Loss from operations	(1,736)	(2,755)	(2,030)	(160)	502	1,156	(1,224)	(1,138)	(1,089)	(1,514)	(1,415)	(1,352)	1,162	(704)	(746)
Total assets	32,154	26,874	30,444	20,778	18,303	20,894	193	110	162	3,715	1,692	2,071	7,468	6,769	7,316
Capital expenditures	1,033	758	600	569	720	539	0		0	0	0	39	464	38	22
Long-lived assets	4,902	4,434	4,913	3,300	2,981	3,129	0	0	64	192	202	217	1,410	1,251	1,504
Goodwill	€ 2,412	€ 2,412		€ 1,767	€ 1,767	€ 1,767	€ 0		€ 0	€ 0		€ 0	€ 645	€ 645	€ 645

Schedule Of Segment Reporting Information By Segment Quarter (Details) (EUR €) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2014 Urology Devices and Services (UDS) [Member]	Dec. 31, 2013 Urology Devices and Services (UDS) [Member]	Dec. 31, 2012 Urology Devices and Services (UDS) [Member]	Dec. 31, 2014 FDA [Member]	Dec. 31, 2013 FDA [Member]	Dec. 31, 2012 FDA [Member]	Dec. 31, 2014 EDAP TMS (Corporate) [Member]	Dec. 31, 2013 EDAP TMS (Corporate) [Member]	Dec. 31, 2012 EDAP TMS (Corporate) [Member]	Dec. 31, 2014 High Intensity Focused Ultrasound (HIFU) [Member]	Dec. 31, 2013 High Intensity Focused Ultrasound (HIFU) [Member]	Dec. 31, 2012 High Intensity Focused Ultrasound (HIFU) [Member]
Sales of goods	€ 16,895	€ 14,767	€ 17,009	€ 11,625	€ 13,020	€ 15,126	€ 0	€ 0	€ 0	€ 0	€ 0	€ 0	€ 5,270	€ 1,747	€ 1,884
Sales of RPPs & leases	3,957	3,922	3,988	1,787	1,588	1,293	0	0	0	0	0	0	2,170	2,335	2,695
Sales of spare parts and services	5,400	5,375	5,021	4,640	4,344	4,015	0	0	0	0	0	0	760	1,031	1,006
Total sales	26,252	24,065	26,018	18,052	18,952		0	0		0	0		8,200	5,113
Other Revenue, Net	533	15	47	15		0	0	0	0	0	0	0	518	15	47
Total revenues	26,785	24,080	26,065	18,067	18,952	20,433	0	0	0	0	0	0	8,718	5,128	5,632
Total cost of sales	15,584	14,761	15,632	11,901	12,271	12,723	0	0	0	0	0	0	3,683	2,490	2,909
Gross profit	11,201	9,319	10,433	6,166	6,681	7,710	0	0	0	0	0	0	5,035	2,638	2,723
Research and development expenses	2,932	2,595	2,659	646	525	746	1,224	973	992	0	0	0	1,062	1,097	920
Selling and marketing expenses	6,678	6,279	6,620	4,527	4,692	4,794	0	0	0	0	0	0	2,151	1,587	1,825
General and administrative expenses	3,328	3,200	3,185	1,153	963	1,014	0	165	97	1,514	1,415	1,352	660	657	723
Total expenses				(6,326)	(6,179)	(6,554)	(1,224)	(1,138)	(1,089)	(1,514)	(1,415)	(1,352)	(3,874)	(3,342)	(3,468)
Loss from operations	(1,736)	(2,755)	(2,030)	(160)	502	1,156	(1,224)	(1,138)	(1,089)	(1,514)	(1,415)	(1,352)	1,162	(704)	(746)
Total assets	32,154	26,874	30,444	20,778	18,303	20,894	193	110	162	3,715	1,692	2,071	7,468	6,769	7,316
Capital expenditures	1,033	758	600	569	720	539	0		0	0	0	39	464	38	22
Long-lived assets	4,902	4,434	4,913	3,300	2,981	3,129	0	0	64	192	202	217	1,410	1,251	1,504
Goodwill	€ 2,412	€ 2,412		€ 1,767	€ 1,767	€ 1,767	€ 0		€ 0	€ 0		€ 0	€ 645	€ 645	€ 645

Schedule of Valuation accounts (Details) (EUR €) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Allowance for Doubtful Accounts [Member]
Valuation Allowances and Reserves, Balance	€ 1,274	€ 1,094	€ 1,602	€ 1,272
Charges to costs and expenses	323	186	516
Deductions: write-off provided in prior periods	(143)	(693)	(186)
Inventory Valuation Reserve [Member]
Valuation Allowances and Reserves, Balance	741	737	934	1,166
Charges to costs and expenses	172	225	124
Deductions: write-off provided in prior periods	€ (168)	€ (422)	€ (356)

Schedule of Cash Flow, Supplemental Disclosures (Details) (EUR €) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Income taxes paid (refunds received)	€ 141	€ 118	€ 143
Interest paid	39	293	401
Interest received	12	6	16
Capital lease obligations incurred	€ 236	€ 64	€ 137

Short-Term Borrowings (Narrative) (Details) (EUR €) In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
account receivables factored	€ 1,124	€ 1,206
loan in euro	€ 1,000	€ 1,000

Schedule of Finite-Lived Intangible Assets (Details) (Maximum [Member])	12 Months Ended
	Dec. 31, 2014
Licenses [Member]
Finite-Lived Intangible Asset, Useful Life	5 years
Patents [Member]
Finite-Lived Intangible Asset, Useful Life	5 years
Trade Names [Member]
Finite-Lived Intangible Asset, Useful Life	7 years

Schedule of details of debts (Details)	12 Months Ended
Schedule of details of debts (Details)	Dec. 31, 2014 JAPAN [Member] Edap Technomed Co Ltd [Member] Loan One [Member] JPY (¥)	Dec. 31, 2014 JAPAN [Member] Edap Technomed Co Ltd [Member] Loan Two [Member] JPY (¥)	Dec. 31, 2014 JAPAN [Member] Edap Technomed Co Ltd [Member] Loan Three [Member] JPY (¥)	Dec. 31, 2014 JAPAN [Member] Edap Technomed Co Ltd [Member] Loan Three [Member] EUR (€)	Dec. 31, 2014 ITALY [Member] EUR (€)	Dec. 31, 2013 ITALY [Member] EUR (€)
Initial Amount	¥ 10,000,000	¥ 55,000,000	¥ 10,000,000		€ 242,000	€ 404,000
Interest rate	¥ 2.30	¥ 1.80	¥ 2.10	€ 2.10	€ 4.5	€ 1.9

Long Term Debt Schedule 2 (Details) (JAPAN [Member], Edap Technomed Co Ltd [Member])	12 Months Ended
	Dec. 31, 2014 Loan One [Member] JPY (¥)	Dec. 31, 2014 Loan Two [Member] JPY (¥)	Dec. 31, 2014 Loan Three [Member] JPY (¥)	Dec. 31, 2014 Loan Three [Member] EUR (€)
Initial Amount	¥ 10,000,000	¥ 55,000,000	¥ 10,000,000
Interest rate	¥ 2.30	¥ 1.80	¥ 2.10	€ 2.10

Long Term Debt Schedule 3 (Details) (JAPAN [Member], Edap Technomed Co Ltd [Member])	12 Months Ended
	Dec. 31, 2014 Loan One [Member] JPY (¥)	Dec. 31, 2014 Loan Two [Member] JPY (¥)	Dec. 31, 2014 Loan Three [Member] JPY (¥)	Dec. 31, 2014 Loan Three [Member] EUR (€)
Initial Amount	¥ 10,000,000	¥ 55,000,000	¥ 10,000,000
Interest rate	¥ 2.30	¥ 1.80	¥ 2.10	€ 2.10

Cash and Cash Equivalents Disclosure (Narrative) (Details) (EUR €) In Millions, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Short term Investments pledged	€ 1
Collateral to short term loan	€ 1	€ 1

Earnings (Loss) Per Share (Narrative) (Details)	12 Months Ended
Earnings (Loss) Per Share (Narrative) (Details)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Weighted Average Number Diluted Shares Outstanding Adjustment	0	2,158,112	388,256

Schedule of Other Assets (Details) (EUR €) In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Other prepaid expenses, current portion		€ 331
Total	€ 381	€ 331

Schedule of f inancial instruments carried at fair value (Details) (EUR €) In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Total Financial Instruments	€ 2,550
Total long-term portion	2,092	3,439
Total Financial Instruments [Member]
Total Financial Instruments	2,092	3,439
Placement Agent Warrants [Member]
Total Financial Instruments	148	289
Investor warrants [Member]
Total Financial Instruments	€ 1,943	€ 3,150

Schedule of Projected Benefit Obligations and the accumulated benefit obligations (Details) (EUR €) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014 FRANCE [Member]	Dec. 31, 2013 FRANCE [Member]	Dec. 31, 2012 FRANCE [Member]	Dec. 31, 2014 JAPAN [Member]	Dec. 31, 2013 JAPAN [Member]	Dec. 31, 2012 JAPAN [Member]
Normal cost	€ 16	€ 17	€ 18	€ 9	€ 7	€ 6