This device bears the name Société Fonographique Francis Salabert. The name Francis Salabert is closely tied to the French music industry of the early 20th century, particularly in the publishing of music on phonograph cylinders and records, as well as in matters of copyright.
It is possible that the company operating under this name not only distributed phonographs but may have even manufactured its own. However, further details about this specific model are lost in the shadows of history.