To estimate the Net Debt / EBITDA ratio for EDF for the 2022 fiscal year based on S&P methodology, we identify the necessary components from the provided data:

1. **EBITDA (Operating Profit Before Depreciation and Amortisation):**
   The provided fact for "Operating Profit Before Depreciation and Amortisation" (which is equivalent to EBE or EBITDA) for 2022-01-01 to 2023-01-01 is **-4,986,000,000 EUR**.

2. **Net Debt (General S&P Approach):**
   S&P methodology for Net Debt typically involves total financial debt (including current and noncurrent portions) minus cash and cash equivalents.
   *   **Other Noncurrent Financial Liabilities:** 71,058,000,000 EUR
   *   **Other Current Financial Liabilities:** 71,844,000,000 EUR
   *   **Total Financial Debt:** 71,058,000,000 + 71,844,000,000 = 142,902,000,000 EUR
   *   **Less Cash and Cash Equivalents:** 10,948,000,000 EUR
   *   **Net Debt:** 142,902,000,000 - 10,948,000,000 = 131,954,000,000 EUR

3. **Ratio Calculation:**
   *   Ratio = Net Debt / EBITDA
   *   Ratio = 131,954,000,000 / -4,986,000,000
   *   Ratio ≈ -26.46

*Note:* In S&P credit rating methodologies, EBITDA is rarely negative for a performing entity. When EBITDA is negative, the ratio is mathematically negative and generally interpreted as "not meaningful" or extremely highly leveraged. Using the provided figures exactly:

Calculation: 131,954 / -4,986 = -26.4649...

<answer>-26.46</answer>