To estimate the Net Debt / EBITDA ratio for 2022 according to the S&P methodology, we need to calculate the Net Debt and the EBITDA for the period ending 2022-01-01 to 2023-01-01 (which corresponds to the fiscal year 2022).

**1. Calculating EBITDA:**
S&P defines EBITDA as the Earnings Before Interest, Taxes, Depreciation, and Amortization. The provided facts give us the "Profit Loss From Operating Activities Before Interest Taxes Depreciation And Amortisation Expense", which perfectly matches the EBITDA definition.
For the 2022-01-01 - 2023-01-01 period, EBITDA = 499,430,000 EUR.

**2. Calculating Net Debt:**
S&P calculates Net Debt as Total Financial Debt (short-term and long-term borrowings and financial liabilities) minus Cash and Cash Equivalents.
From the balance sheet as of 2023-01-01:
- Other Noncurrent Financial Liabilities = 1,751,255,000 EUR
- Noncurrent Financial Liabilities At Fair Value Through Profit Or Loss = -0 EUR
- Noncurrent Lease Liabilities = 150,955,000 EUR
- Other Current Financial Liabilities = 389,716,000 EUR
- Current Financial Liabilities At Fair Value Through Profit Or Loss = 76,644,000 EUR
- Current Lease Liabilities = 6,362,000 EUR
- Liabilities Included In Disposal Groups Classified As Held For Sale = 89,421,000 EUR (Assumed to contain financial debt as part of the disposal group, consistent with total liabilities reconciling)

Total Financial Debt = 1,751,255,000 + 150,955,000 + 389,716,000 + 76,644,000 + 6,362,000 + 89,421,000 = 2,464,353,000 EUR.

Cash and Cash Equivalents (2023-01-01) = 392,811,000 EUR.

Net Debt = Total Financial Debt - Cash & Cash Equivalents 
Net Debt = 2,464,353,000 - 392,811,000 = 2,071,542,000 EUR.

**3. Calculating the Ratio:**
Net Debt / EBITDA = 2,071,542,000 / 499,430,000 = 4.14787...

Rounding to two decimal places gives 4.15.

<answer>4.15</answer>