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    <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="AdministrativeAndResearchExpense_label_labelfr" xml:lang="fr">Frais administratifs centraux et de recherche</link:label>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AdministrativeAndResearchExpense" xlink:to="AdministrativeAndResearchExpense_label_labelfr" xlink:type="arc" />
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    <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="AmortizationOfRevaluedIntangibleAssets_label_labelfr" xml:lang="fr">Amortissement des actifs incorporels réévalués</link:label>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AmortizationOfRevaluedIntangibleAssets" xlink:to="AmortizationOfRevaluedIntangibleAssets_label_labelfr" xlink:type="arc" />
    <link:loc xlink:type="locator" xlink:label="BankOverdraftsClassifiedAsFinancialLiabilities" xlink:href="mersen-2022-12-31.xsd#mersen_BankOverdraftsClassifiedAsFinancialLiabilities" />
    <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="BankOverdraftsClassifiedAsFinancialLiabilities_label_labelfr" xml:lang="fr">Concours bancaires courants</link:label>
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    <link:loc xlink:type="locator" xlink:label="CashFlowsFromUsedInObtainingLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities" xlink:href="mersen-2022-12-31.xsd#mersen_CashFlowsFromUsedInObtainingLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities" />
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    <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CashFlowsFromUsedInOperatingAndInvestingActivities_label_labelfr" xml:lang="fr">FLUX DE TRÉSORERIE PROVENANT DES ACTIVITÉS OPÉRATIONNELLES ET D’INVESTISSEMENTS</link:label>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CashFlowsFromUsedInOperatingAndInvestingActivities" xlink:to="CashFlowsFromUsedInOperatingAndInvestingActivities_label_labelfr" xlink:type="arc" />
    <link:loc xlink:type="locator" xlink:label="IncreaseDecreaseInLiabilitiestoSuppliersOfAssets" xlink:href="mersen-2022-12-31.xsd#mersen_IncreaseDecreaseInLiabilitiestoSuppliersOfAssets" />
    <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IncreaseDecreaseInLiabilitiestoSuppliersOfAssets_label_labelfr" xml:lang="fr">Fournisseurs d’immobilisations</link:label>
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    <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IncreaseDecreaseThroughHyperinflationaryAdjustment_label_labelfr" xml:lang="fr">Augmentation / diminution liée aux effets de l'hyperinflation</link:label>
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    <link:loc xlink:type="locator" xlink:label="IssueReductionOfEquity" xlink:href="mersen-2022-12-31.xsd#mersen_IssueReductionOfEquity" />
    <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IssueReductionOfEquity_label_labelfr" xml:lang="fr">Augmentation de capital/réduction de capital</link:label>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IssueReductionOfEquity" xlink:to="IssueReductionOfEquity_label_labelfr" xlink:type="arc" />
    <link:loc xlink:type="locator" xlink:label="OtherOperatingExpensesFromNonOrdinaryActivities" xlink:href="mersen-2022-12-31.xsd#mersen_OtherOperatingExpensesFromNonOrdinaryActivities" />
    <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="OtherOperatingExpensesFromNonOrdinaryActivities_label_labelfr" xml:lang="fr">Charges non courantes</link:label>
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    <link:loc xlink:type="locator" xlink:label="OtherOperatingExpensesFromOrdinaryActivities" xlink:href="mersen-2022-12-31.xsd#mersen_OtherOperatingExpensesFromOrdinaryActivities" />
    <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="OtherOperatingExpensesFromOrdinaryActivities_label_labelfr" xml:lang="fr">Autres charges d’exploitation</link:label>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OtherOperatingExpensesFromOrdinaryActivities" xlink:to="OtherOperatingExpensesFromOrdinaryActivities_label_labelfr" xlink:type="arc" />
    <link:loc xlink:type="locator" xlink:label="OtherOperatingIncomeFromNonOrdinaryActivities" xlink:href="mersen-2022-12-31.xsd#mersen_OtherOperatingIncomeFromNonOrdinaryActivities" />
    <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="OtherOperatingIncomeFromNonOrdinaryActivities_label_labelfr" xml:lang="fr">Produits non courants</link:label>
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    <link:loc xlink:type="locator" xlink:label="PaymentsProceedsToAcquireSaleTreasuryShares" xlink:href="mersen-2022-12-31.xsd#mersen_PaymentsProceedsToAcquireSaleTreasuryShares" />
    <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="PaymentsProceedsToAcquireSaleTreasuryShares_label_labelfr" xml:lang="fr">Augmentation de capital/réduction de capital</link:label>
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    <link:loc xlink:type="locator" xlink:label="ProfitLossFromOrdinaryOperatingActivities" xlink:href="mersen-2022-12-31.xsd#mersen_ProfitLossFromOrdinaryOperatingActivities" />
    <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ProfitLossFromOrdinaryOperatingActivities_label_labelfr" xml:lang="fr">RÉSULTAT OPÉRATIONNEL COURANT</link:label>
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    <link:loc xlink:type="locator" xlink:label="PurchaseOfIntangibleAssetsAdjustedForIncreaseDecreaseInLiabilitiestoSuppliersOfAssets" xlink:href="mersen-2022-12-31.xsd#mersen_PurchaseOfIntangibleAssetsAdjustedForIncreaseDecreaseInLiabilitiestoSuppliersOfAssets" />
    <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="PurchaseOfIntangibleAssetsAdjustedForIncreaseDecreaseInLiabilitiestoSuppliersOfAssets_label_labelfr" xml:lang="fr">Immobilisations incorporelles hors fournisseurs d'immobilisations</link:label>
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    <link:loc xlink:type="locator" xlink:label="PurchaseOfPropertyPlantAndEquipmentAdjustedForIncreaseDecreaseInLiabilitiesToSuppliersOfFixedAssets" xlink:href="mersen-2022-12-31.xsd#mersen_PurchaseOfPropertyPlantAndEquipmentAdjustedForIncreaseDecreaseInLiabilitiesToSuppliersOfFixedAssets" />
    <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="PurchaseOfPropertyPlantAndEquipmentAdjustedForIncreaseDecreaseInLiabilitiesToSuppliersOfFixedAssets_label_labelfr" xml:lang="fr">Immobilisations corporelles hors fournisseurs d'immobilisations</link:label>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PurchaseOfPropertyPlantAndEquipmentAdjustedForIncreaseDecreaseInLiabilitiesToSuppliersOfFixedAssets" xlink:to="PurchaseOfPropertyPlantAndEquipmentAdjustedForIncreaseDecreaseInLiabilitiesToSuppliersOfFixedAssets_label_labelfr" xlink:type="arc" />
    <link:loc xlink:type="locator" xlink:label="RetainedEarningsExcludingProfitLossForReportingperiodAndOtherReserve" xlink:href="mersen-2022-12-31.xsd#mersen_RetainedEarningsExcludingProfitLossForReportingperiodAndOtherReserve" />
    <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="RetainedEarningsExcludingProfitLossForReportingperiodAndOtherReserve_label_labelfr" xml:lang="fr">Réserves</link:label>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RetainedEarningsExcludingProfitLossForReportingperiodAndOtherReserve" xlink:to="RetainedEarningsExcludingProfitLossForReportingperiodAndOtherReserve_label_labelfr" xlink:type="arc" />
    <link:loc xlink:type="locator" xlink:label="RetainedEarningsExcludingProfitLossForReportingperiodAndOtherReserveMember" xlink:href="mersen-2022-12-31.xsd#mersen_RetainedEarningsExcludingProfitLossForReportingperiodAndOtherReserveMember" />
    <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="RetainedEarningsExcludingProfitLossForReportingperiodAndOtherReserveMember_label_labelfr" xml:lang="fr">Primes et réserves</link:label>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RetainedEarningsExcludingProfitLossForReportingperiodAndOtherReserveMember" xlink:to="RetainedEarningsExcludingProfitLossForReportingperiodAndOtherReserveMember_label_labelfr" xlink:type="arc" />
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