To estimate the Net Debt / EBITDA ratio based on S&P methodology, we first need to calculate two things:

1. **EBITDA** for the fiscal year 2022.
2. **Net Debt** as of the end of fiscal year 2022 (2023-01-01).

**Step 1: Calculate EBITDA**
S&P typically defines EBITDA as operating profit plus depreciation and amortization, excluding non-recurring items but often including the company's share of profit from equity-accounted investees if they are integral to operations. However, a common starting point is:
EBITDA = Profit (Loss) from Operating Activities + Depreciation and Amortisation + Impairment Losses + Write-offs.

From the data, for the period 2022-01-01 to 2023-01-01:
*   Profit Loss From Operating Activities: 17,510,000,000
*   Depreciation And Amortisation Expense: 7,205,000,000
*   Impairment Loss Reversal Of Impairment Loss Recognised In Profit Or Loss: 1,140,000,000 (Note: this is a charge/loss, so it should be added back)
*   Write Off Of Tangible And Intangible Assets: 599,000,000

EBITDA = 17,510 + 7,205 + 1,140 + 599 = 26,454 million EUR.

Often, S&P includes dividends from investments and share of profit of equity accounted investments in EBITDA. But a simpler, more standard adjusted EBITDA might also consider Other Operating Income/Expense items that are non-cash or non-recurring. For S&P, it's common to adjust for inventory holding gains/losses, etc., but we lack the detailed breakdown to be precise. Given the data, the core EBITDA is 26,454 million.

A more thorough S&P calculation often adds back the share of profit from equity accounted investments and then deducts dividends received from those investments, or alternatively, just uses a simple EBITDA metric reported by the company. Without explicit non-recurring breakdowns, the 26,454 million is a solid estimate based on the provided line items.

**Step 2: Calculate Net Debt**
S&P Net Debt is typically:
Short-term borrowings + Current portion of long-term borrowings + Long-term borrowings - Cash and cash equivalents - Current financial assets (if liquid and available).

From the data at 2023-01-01:
*   Cash And Cash Equivalents: 10,155,000,000
*   Current Financial Assets At Fair Value Through Profit Or Loss: 8,251,000,000 (These are typically highly liquid and marketable, so S&P often nets them against debt).
*   Short-term Borrowings: 4,446,000,000
*   Current Portion Of Long-term Borrowings: 3,097,000,000
*   Long-term Borrowings: 19,374,000,000

Also consider other debt-like items. S&P usually includes lease liabilities (current and non-current) in debt, and sometimes excludes certain financial assets if they are not truly liquid.

Debt:
Total Short and Long Term Borrowings = 4,446 + 3,097 + 19,374 = 26,917 million EUR.
Add Lease Liabilities: Current (884) + Non-current (4,067) = 4,951 million EUR.
Total Debt (including leases) = 26,917 + 4,951 = 31,868 million EUR.

Deductible liquid assets:
Cash and equivalents: 10,155 million EUR.
Current Financial Assets at FVTPL: 8,251 million EUR. (Assuming these are readily monetizable).
Total liquid assets = 18,406 million EUR.

Net Debt = 31,868 - 18,406 = 13,462 million EUR.

**Step 3: Calculate Ratio**
Net Debt / EBITDA = 13,462 / 26,454 = 0.5088...

Around 0.51.

Let's refine:
EBITDA is sometimes defined excluding impairment and write-offs (just Op Income + D&A). If we use only Operating Profit + Depreciation:
EBITDA = 17,510 + 7,205 = 24,715 million EUR.
Ratio = 13,462 / 24,715 = 0.544...

S&P's methodology often *adds back* impairment and write-offs to get a true operating cash-generating capability, so 0.509 is a more accurate representation of their typical adjustment.

Final calculation: 13,462 / 26,454 = 0.5088.

<answer>0.51</answer>