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 2022-01-01 (which represents the full year 2021) and the period ending 2023-01-01 (which represents the full year 2022), then average them as per S&P's standard approach for ratio calculations over a fiscal year boundary unless specified otherwise, or simply calculate for the 2022 fiscal year. The prompt asks for the ratio "for 2022", which typically implies the 2022 fiscal year (ending 2023-01-01). However, S&P typically uses the closing balance sheet of the fiscal year for debt and the fiscal year EBITDA. Let's calculate both years to be safe, but the standard interpretation of "for 2022" is the fiscal year 2022 (ending Jan 1, 2023). Let's evaluate both year-ends to determine if a specific average is required, but usually, S&P ratios for a given year use the year-end debt and the year's EBITDA. 

Wait, S&P often averages the beginning and ending net debt for the fiscal year, though sometimes just the year-end is used if that's the only data available. Let's look at the data for FY 2022 (ending 2023-01-01):
1. **EBITDA (FY 2022)**: "Profit Loss From Operating Activities Before Interest Taxes Depreciation And Amortisation Expense" 2022-01-01 - 2023-01-01: 32,057,000,000 DKK.
2. **Net Debt Calculation (End of FY 2022, i.e., 2023-01-01)**:
   - Financial Debt = Short-term borrowings + Long-term borrowings = 2,830,000,000 + 60,451,000,000 = 63,281,000,000 DKK.
   - Cash & Equivalents = Cash = 16,178,000,000 DKK.
   - Net Debt = 63,281,000,000 - 16,178,000,000 = 47,103,000,000 DKK.

Let's also calculate Net Debt at the beginning of FY 2022 (end of FY 2021, i.e., 2022-01-01) to see if averaging is needed or if standard year-end suffices:
   - Financial Debt = Short-term borrowings + Long-term borrowings = 19,493,000,000 + 31,502,000,000 = 50,995,000,000 DKK.
   - Cash & Equivalents = Cash = 8,624,000,000 DKK.
   - Net Debt = 50,995,000,000 - 8,624,000,000 = 42,371,000,000 DKK.

Averaged Net Debt for FY 2022 = (47,103,000,000 + 42,371,000,000) / 2 = 44,737,000,000 DKK.
Ratio using Averaged Net Debt = 44,737,000,000 / 32,057,000,000 = 1.396.

Ratio using Year-End Net Debt for FY 2022 = 47,103,000,000 / 32,057,000,000 = 1.470.

If "for 2022" strictly means the position at the end of 2021 (the 2021 fiscal year ending 2022-01-01), the ratio would be:
   - EBITDA (FY 2021) = 24,296,000,000 DKK
   - Net Debt (End of FY 2021) = 42,371,000,000 DKK
   - Ratio = 42,371,000,000 / 24,296,000,000 = 1.744.

Given the phrasing "ratio for 2022", S&P ratings typically assess the ratio for the *fiscal year* 2022 (which ends in early 2023). Using the year-end 2022 net debt over FY 2022 EBITDA is the most standard straightforward calculation for a given fiscal year when averaging isn't explicitly requested, although averaging the net debt is also a common S&P method. Let's provide the standard year-end 2022 net debt / FY 2022 EBITDA.
Net Debt (End 2022) = 63,281M - 16,178M = 47,103M
EBITDA (FY 2022) = 32,057M
Ratio = 47,103 / 32,057 = 1.4701...

Let's round to two decimal places: 1.47.

<answer>1.47</answer>