To estimate the Net Debt / EBITDA ratio for 2022 based on the S&P methodology, we need to calculate the company's Net Debt and its EBITDA for the year ending 2023-01-01 (which represents the 2022 fiscal year).

**1. Calculate Net Debt**
Under S&P methodology, Net Debt is generally calculated as:
Net Debt = Total Financial Debt - Cash and Cash Equivalents

- **Total Financial Debt**: This includes both current and non-current interest-bearing financial liabilities. From the balance sheet facts:
  - "Other Noncurrent Financial Liabilities" (2023-01-01): 71,058,000,000 EUR
  - "Other Current Financial Liabilities" (2023-01-01): 71,844,000,000 EUR
  - "Special French Public Electricity Distribution Concession Liabilities" (2023-01-01): 49,459,000,000 EUR (These concession liabilities are treated as financial debt under IFRS and S&P definitions).
  - "Proceeds From Issue Of Subordinated Liabilities And Convertible Instruments" implies the presence of subordinated debt, which typically sits within financial liabilities. However, looking at the balance sheet totals, the financial liabilities sum perfectly with just the three explicit lines above. Let's sum them:
  Total Financial Debt = 71,058,000,000 + 71,844,000,000 + 49,459,000,000 = 192,361,000,000 EUR.

- **Cash and Cash Equivalents** (2023-01-01): 10,948,000,000 EUR.

- **Net Debt** = 192,361,000,000 - 10,948,000,000 = 181,413,000,000 EUR.

**2. Calculate EBITDA**
Under S&P methodology, EBITDA is defined as Profit From Operations (EBIT) plus Depreciation and Amortization (D&A).
- **EBIT**: Given as "Profit Loss From Operating Activities" (2022-01-01 - 2023-01-01) = -19,363,000,000 EUR.
- **D&A**: Given as "Depreciation And Amortisation Expense" (2022-01-01 - 2023-01-01) = 11,079,000,000 EUR.

- **EBITDA** = -19,363,000,000 + 11,079,000,000 = -8,284,000,000 EUR.

**3. Calculate Net Debt / EBITDA Ratio**
- Net Debt / EBITDA = 181,413,000,000 / -8,284,000,000 = -21.902...

Since EBITDA is negative, the ratio is technically negative, reflecting the inability to service debt from operational cash generation. S&P reports the absolute metric value in such contexts for ratio comparisons.

<answer>-21.90</answer>