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 2022 (the period from 2022-01-01 to 2023-01-01).

**1. Calculate EBITDA:**
Under S&P methodology, EBITDA is typically calculated as Profit From Operating Activities (EBIT) plus Depreciation, Amortization, and Impairment.
- Profit Loss From Operating Activities (2022-01-01 - 2023-01-01): 565,851,000 EUR
- Adjustments For Depreciation And Amortisation Expense (2022-01-01 - 2023-01-01): 594,636,000 EUR
- Adjustments For Impairment Loss (2022-01-01 - 2023-01-01): 67,680,000 EUR

EBITDA = 565,851,000 + 594,636,000 + 67,680,000 = 1,228,167,000 EUR

*(Note: Alternatively, using Gross Profit / EBITDA margin from the face of the income statement: Gross Profit 1,305,021,000 + Ammortamenti EAccantonamenti 625,799,000 = 1,930,820,000 EUR. We will use the cash flow derived EBITDA which includes the specific impairment adjustments, giving 1,228,167,000 EUR).*

**2. Calculate Net Debt:**
Under S&P methodology, Net Debt is calculated as Total Debt (Financial Liabilities) minus Cash and Cash Equivalents. 
- Other Noncurrent Financial Liabilities (2023-01-01): 4,722,263,000 EUR
- Other Current Financial Liabilities (2023-01-01): 619,418,000 EUR
- Cash and Cash Equivalents (2023-01-01): 559,908,000 EUR

Net Debt = 4,722,263,000 + 619,418,000 - 559,908,000 = 4,781,773,000 EUR

**3. Calculate Net Debt / EBITDA Ratio:**
Ratio = Net Debt / EBITDA 
Ratio = 4,781,773,000 / 1,228,167,000 ≈ 3.892

<answer>3.89</answer>