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 on 2023-01-01 (which represents the full year 2022). 

**1. Calculate Net Debt:**
According to S&P methodology, Net Debt is typically calculated as Total Debt minus Cash and Cash Equivalents. 
- Total Debt includes both long-term and short-term borrowings:
  - Long-term Borrowings (2023-01-01): 1,695,362,000 EUR
  - Current Borrowings (2023-01-01): 638,944,000 EUR
  - Total Debt = 1,695,362,000 + 638,944,000 = 2,334,306,000 EUR
- Cash and Cash Equivalents (2023-01-01): 365,292,000 EUR
- Net Debt = Total Debt - Cash & Cash Equivalents = 2,334,306,000 - 365,292,000 = 1,968,914,000 EUR

**2. Calculate EBITDA:**
EBITDA is typically calculated by adding Depreciation and Amortization (D&A) back to the Profit/Loss from Operating Activities (EBIT).
- Profit/Loss From Operating Activities (2022-01-01 - 2023-01-01): 239,721,000 EUR
- Depreciation And Amortisation Expense (2022-01-01 - 2023-01-01): 249,276,000 EUR
- EBITDA = 239,721,000 + 249,276,000 = 488,997,000 EUR

**3. Calculate Net Debt / EBITDA ratio:**
- Ratio = Net Debt / EBITDA = 1,968,914,000 / 488,997,000 ≈ 4.0265...

Rounding to two decimal places gives 4.03.

<answer>4.03</answer>