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 period ending 2022 (using the figures from the 2022 annual report, which correspond to the 2022 fiscal year or the beginning of 2023). 

**1. Calculate Net Debt:**
According to S&P methodology, Net Debt is typically calculated as Total Financial Debt minus Cash and Cash Equivalents.
- **Total Financial Debt** is the sum of Short-term debt (Current Borrowings) and Long-term debt (Long-term Borrowings). 
  - From the balance sheet at 2023-01-01 (end of 2022):
    - Current Borrowings And Current Portion Of Noncurrent Borrowings = 721,845,000 EUR
    - Longterm Borrowings = 5,491,124,000 EUR
  - Total Financial Debt = 721,845,000 + 5,491,124,000 = 6,212,969,000 EUR
- **Cash and Cash Equivalents** = 794,824,000 EUR
- **Net Debt** = 6,212,969,000 - 794,824,000 = 5,418,145,000 EUR

**2. Calculate EBITDA:**
Under S&P methodology, EBITDA is generally calculated as Profit from Operating Activities (EBIT) plus Depreciation and Amortization.
- From the income statement for 2022-01-01 - 2023-01-01:
  - Profit Loss From Operating Activities (EBIT) = 961,554,000 EUR
  - Depreciation And Amortisation Expense = 544,992,000 EUR
- **EBITDA** = 961,554,000 + 544,992,000 = 1,506,546,000 EUR

**3. Calculate the Ratio:**
- Net Debt / EBITDA = 5,418,145,000 / 1,506,546,000 ≈ 3.5962

Rounding to two decimal places gives 3.60.

<answer>3.60</answer>