French oil companies have a 25% interest in one of the latest Siberian LNG facilities. In a sense, they SELL Russian oil. They're not one of the big consumers of Russian gas because they've very smartly kept their nuclear reactors going (unlike Germany). That's probably reason #1.
The second reason is more complex and one I'm not confident in, but you can ask others. After WWII the U.S. became ruler of the world. Britain decided to accept it and join forces. France didn't. It has never accepted U.S. hegamony. Unlike Britain, it maintains a complete defense industry--makes fighters, unlike Britain who takes the U.S. ones.
You can't make this stuff up. France has the strongest culture of freedom of speech and revolutionary zeal. They do protests for breakfast. Yet they do business with Russia who jails people who so much as hold up a blank sign. Why? Because Russia as enemy of the U.S. and Britain, is their friend.
Further, France does not want a strong Polish-Ukrainian nation, which is what we'll have if Ukraine prevails. France too, prefers weak neighbors.
Germany has some of the same feelings as France.
Here is a list of what countries have given what to Ukraine. France is at a paltry $100M
https://www.aljazeera.com/news/2022/6/5/weapons-to-ukraine-which-countries-sent-what