Based on the provided annual report data, the Net Debt / EBITDA ratio for EDF at the end of 2022 can be estimated. However, the S&P methodology for calculating this ratio involves specific adjustments to both net debt and EBITDA that differ from the raw U.S. GAAP or IFRS figures.

**Reasoning:**

1.  **Calculate EBITDA:**
    *   The report provides "Operating Profit Before Depreciation And Amortisation" for 2022: -4,986,000,000 EUR. This is often a starting point for EBITDA, but S&P methodology typically adjusts for certain items.
    *   Add back "Impairment Loss Reversal Of Impairment Loss Recognised In Profit Or Loss" for 2022: 1,762,000,000 EUR.
    *   Adjust for "Net Changes In Fair Value On Energy And Commodity Derivatives Excluding Trading Activities" for 2022: -849,000,000 EUR. S&P usually excludes these.
    *   Adjust for "Other Operating Income And Expenses Included In Ebe" for 2022: 367,000,000 EUR. (If this is non-recurring, it might be excluded, but "Other Operating" items are typically part of EBITDA).
    *   Add back "Other Income And Expenses Excluded From Ebe" for 2022: 687,000,000 EUR. (These are excluded from EBE, so they should be added back to EBE to get closer to an unadjusted EBITDA figure for S&P).
    *   *Adjusted EBITDA estimate:* -4,986,000,000 + 1,762,000,000 + 849,000,000 + 687,000,000 = -1,688,000,000 EUR. (Note: This is a simplified adjustment; S&P also adds back stock-based compensation if material, and the "Discount Effect" and other finance costs are not included in EBITDA).

2.  **Calculate Net Debt:**
    *   S&P's definition of net debt is broad. It includes short-term and long-term debt, finance leases, and certain other obligations, less cash and cash equivalents.
    *   *Gross Debt:*
        *   "Other Noncurrent Financial Liabilities": 71,058,000,000 EUR
        *   "Other Current Financial Liabilities": 71,844,000,000 EUR
        *   Special French Public Distribution Concession Liabilities could be considered debt, but they are very specific. We will exclude them for a standard net debt calculation.
        *   Total Gross Debt estimate: 71,058,000,000 + 71,844,000,000 = 142,902,000,000 EUR.
    *   *Cash and Equivalents:*
        *   "Cash And Cash Equivalents": 10,948,000,000 EUR
    *   *Net Debt estimate:* 142,902,000,000 - 10,948,000,000 = 131,954,000,000 EUR.

3.  **Calculate Ratio:**
    *   Net Debt (131,954,000,000) / EBITDA (-1,688,000,000) = -78.17

Given the negative EBITDA, the ratio is negative, which is not unusual in a catastrophic year for a utility. The massive increase in "Expense Fuel Energy And Transmission Charges" (from 44.3B to 121.0B) while revenue only rose by ~70% led to a core operating loss, which the negative EBITDA reflects.

<answer>-78.17</answer>