Item 2.02Item 2.02 - Results of Operations
Item 2.02 Results of Operations and Financial
Condition.
On August 11, 2026, EDAP TMS S.A. (the
“Company”) announced certain preliminary unaudited estimated financial results as of and for the six months ended June
30, 2026. This announcement was contained in a press release (the “Press Release”), a copy of which is attached as Exhibit 99.1 hereto. Such exhibit and
the information set forth therein shall not be deemed to be filed for purposes of Section 18 of the Securities Exchange Act of 1934,
as amended (the “Exchange Act”), or otherwise be subject to the liabilities of that section, nor shall it be deemed to
be incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Exchange Act.
The information set forth
under Item 8.01 of this Current Report on Form 8-K is incorporated by reference in this Item 2.02.
Item 8.01Item 8.01 - Other Events
Item 8.01 Other Events.
On August 11, 2026, the Company made a
presentation (the “Investor Presentation”) available on the “Investors” section of its website at
www.focalone.com. The Investor Presentation is filed as Exhibit 99.2 hereto and is incorporated herein by reference.
Expansion into New Indications
Expansion into Benign Prostatic Hyperplasia (BPH)
The Company is advancing the evaluation of its
Focal One Robotic HIFU platform for the potential treatment of benign prostatic hyperplasia ("BPH"). Based on published third-party
estimates, more than 100 million men worldwide are living with BPH, with more than 13 million new cases diagnosed annually including
over 600,000 in the United States. The Company believes its experience in robotic HIFU for prostate cancer may provide a foundation for
developing a non-invasive treatment option for patients with BPH. The Company’s BPH development program is currently focused on
feasibility studies inside and outside the United States. In the United States, the feasibility study has received Institutional Review
Board approval. Outside the United States, a multicenter feasibility study is underway.
Focal One has not been cleared or approved by
the U.S. Food and Drug Administration (the "FDA") or any other regulatory authority for the treatment of BPH, and its use for
that indication is investigational. There can be no assurance that the Company’s BPH development program will be successful or
that Focal One will receive regulatory clearance or approval for this indication.
Expansion into Endometriosis
The Company is also advancing development of the
Focal One Robotic HIFU platform for the potential treatment of deep infiltrating endometriosis, a severe form of endometriosis for which
treatment options are currently limited primarily to hormonal therapy and surgery. Based on published third-party estimates, approximately
38 million women worldwide are affected by deep infiltrating endometriosis, with more than 783,000 patients diagnosed annually including
over 225,000 in the United States. The Company believes its robotic HIFU technology may provide a non-invasive treatment alternative,
as opposed to current treatment options that are limited to hormone therapy and/or invasive surgery, designed to reduce symptoms and
improve quality of life. Outside the United States, the Company’s endometriosis program is progressing through ongoing clinical
development, including a randomized controlled pivotal study, and the Company has initiated a limited commercial launch in Europe under
its CE mark for this indication. In the United States, the Company received FDA Breakthrough Device Designation for this indication in
2024 and is evaluating long-term data generated from its European studies to inform its regulatory strategy.
Focal One has not been cleared or approved by
the FDA for the treatment of deep infiltrating endometriosis, and its use for that indication in the United States is investigational.
Breakthrough Device Designation provides for enhanced interaction with the FDA during development and review but does not guarantee or
accelerate clearance or approval, and there can be no assurance that Focal One will receive clearance or approval for this indication.
Cautionary Statement on Forward-Looking Statements
In addition to historical information, this
Current Report on Form 8-K contains forward-looking statements within the meaning of applicable federal securities laws,
including Section 27A of the U.S. Securities Act of 1933 (the “Securities Act”) or Section 21E of the U.S.
Securities Exchange Act of 1934, as amended, including the information contained in the Press Release, the information contained in
the Investor Presentation and the information concerning the new indications, which may be identified by words such as
“believe,” “can,” “contemplate,” “could,” “plan,” “intend,”
“is designed to,” “may,” “might,” “potential,” “objective,”
“target,” “project,” “predict,” “forecast,” “ambition,”
“guideline,” “should,” “will,” “estimate,” “expect” and
“anticipate,” or the negative of these and similar expressions, which reflect the Company’s views about future
events and financial performance. Such statements are based on management's current expectations and are subject to a number of
risks and uncertainties, including matters not yet known to the Company or not currently considered material by the Company, and
there can be no assurance that anticipated events will occur or that the objectives set out will actually be achieved. Important
factors that could cause actual results to differ materially from the results anticipated in the forward-looking statements include,
but are not limited to, uncertainties related to market conditions and those risks relating to the Company’s business, which are described in the Company’s
filings with the SEC and in particular in the section “Risk Factors” in the Company's Annual Report on Form 10-K
and Quarterly Report on Form 10-Q.
Forward-looking statements speak only as of the
date they are made. Other than required by law, the Company does not undertake any obligation to update them in light of new information
or future developments. These forward-looking statements are based upon information, assumptions and estimates available to the Company
as of the date of this Current Report on Form 8-K, and while the Company believes such information forms a reasonable basis for
such statements, such information may be limited or incomplete.