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

1. **Calculate Net Debt**:
S&P defines Net Debt as total debt (financial liabilities) minus cash and cash equivalents. 
- **Long-term Borrowings**: 19,006,000,000 EUR
- **Short-term Borrowings**: 709,000,000 EUR
- **Current Bank Overdrafts**: 0 EUR
- **Other Noncurrent Financial Liabilities**: 185,000,000 EUR
- **Other Current Financial Liabilities**: 550,000,000 EUR
- **Noncurrent Lease Liabilities**: 574,000,000 EUR
- **Current Lease Liabilities**: 155,000,000 EUR

Total Debt = 19,006 + 709 + 0 + 185 + 550 + 574 + 155 = 21,179,000,000 EUR.

- **Cash and Cash Equivalents**: 6,547,000,000 EUR

Net Debt = Total Debt - Cash & Cash Equivalents = 21,179,000,000 - 6,547,000,000 = 14,632,000,000 EUR.

2. **Calculate EBITDA**:
Under S&P methodology, EBITDA is calculated as Operating Profit (or Loss) plus Depreciation and Amortization.
- **Profit Loss From Operating Activities**: -976,000,000 EUR
- **Depreciation And Amortisation Expense**: 1,233,000,000 EUR

EBITDA = -976,000,000 + 1,233,000,000 = 257,000,000 EUR.

3. **Calculate Net Debt / EBITDA Ratio**:
Ratio = Net Debt / EBITDA = 14,632,000,000 / 257,000,000 ≈ 56.92607.

<answer>56.93</answer>