To estimate the Net Debt / EBITDA ratio for 2022 based on the S&P methodology, we need to calculate the components: Net Debt and EBITDA, using the 2022 annual report data (which corresponds to the period ending 2023-01-01).

**1. Calculate EBITDA**
Under S&P methodology, EBITDA is typically calculated as Operating Income (or EBIT) plus Depreciation, Amortization, and Impairment (adjusted for operating provisions if treated as a proxy for D&A). 
From the income statement data for the period 2022-01-01 to 2023-01-01:
- Operating Income (EBIT) = 2,206,300,000 EUR
- Operating Depreciation, Amortization, Provisions, and Impairment Losses = 3,178,600,000 EUR
- EBITDA = EBIT + D&A = 2,206,300,000 + 3,178,600,000 = 5,384,900,000 EUR

*(Note: EBITDA can also be estimated via the cash flow statement: EBITDA = Cash Flows From Operations Before Changes in Working Capital + Income Taxes Paid. 4,804,300,000 + 557,400,000 = 5,361,700,000 EUR. We proceed with the standard top-down P&L approach: 5,384,900,000 EUR).*

**2. Calculate Net Debt**
Under S&P methodology, Net Debt is Gross Debt less Cash and Cash Equivalents. 
- Short-term financial debt = Current Financial Liabilities Excluding Concession Liabilities + Current Lease Liabilities + Bank Overdrafts = 6,521,400,000 + 496,500,000 + 213,600,000 = 7,231,500,000 EUR
- Long-term financial debt = Noncurrent Financial Liabilities Excluding Concession Liabilities + Noncurrent Lease Liabilities + Noncurrent Concession Liabilities = 19,692,100,000 + 1,656,200,000 + 1,680,500,000 = 23,028,800,000 EUR
- Gross Debt = Short-term financial debt + Long-term financial debt = 7,231,500,000 + 23,028,800,000 = 30,260,300,000 EUR

*(Note: Using the Cash Flow Statement method for gross debt, we sum Current Borrowings change, Noncurrent Lease Liabilities, Current Lease Liabilities, and Noncurrent Financial Liabilities: 6,521,400,000 + 413,810,000 + 1,656,200,000 + 496,500,000 + 19,692,100,000 = 28,780,010,000 EUR. We'll use the primary balance sheet gross debt of 30,260,300,000 EUR).*

- Cash and Cash Equivalents = 9,012,200,000 EUR
- Net Debt = Gross Debt - Cash = 30,260,300,000 - 9,012,200,000 = 21,248,100,000 EUR

**3. Calculate Net Debt / EBITDA Ratio**
- Ratio = Net Debt / EBITDA = 21,248,100,000 / 5,384,900,000 ≈ 3.946

<answer>3.95</answer>