I need to calculate the Net Debt / EBITDA ratio for 2022 using S&P methodology.

First, let me understand what S&P methodology means for this ratio:
- Net Debt = Total Debt - Cash and Cash Equivalents
- EBITDA = Earnings Before Interest, Taxes, Depreciation, and Amortization

For 2022 (period ending 2023-01-01), I need to use the balance sheet at 2023-01-01 and the income statement for 2022-01-01 to 2023-01-01.

**Step 1: Calculate Total Debt**

From the balance sheet at 2023-01-01:
- Long-term Borrowings: 1,695,362,000 EUR
- Current Borrowings and Current Portion of Non-current Borrowings: 638,944,000 EUR

Total Debt = 1,695,362,000 + 638,944,000 = 2,334,306,000 EUR

**Step 2: Calculate Cash and Cash Equivalents**

From the balance sheet at 2023-01-01:
- Cash and Cash Equivalents: 365,292,000 EUR

**Step 3: Calculate Net Debt**

Net Debt = Total Debt - Cash and Cash Equivalents
Net Debt = 2,334,306,000 - 365,292,000 = 1,969,014,000 EUR

**Step 4: Calculate EBITDA**

EBITDA = Profit Loss From Operating Activities + Depreciation And Amortisation Expense + Finance Costs - Other Finance Income - Revenue From Dividends

Wait - let me reconsider. Under S&P methodology, EBITDA typically starts from operating profit and adds back depreciation and amortization.

From the income statement for 2022-01-01 to 2023-01-01:
- Profit Loss From Operating Activities: 239,721,000 EUR
- Depreciation And Amortisation Expense: 249,276,000 EUR

So EBIT = Profit Loss From Operating Activities = 239,721,000 EUR

Wait, actually Profit Loss From Operating Activities is already EBIT (Earnings Before Interest and Taxes). 

EBITDA = EBIT + Depreciation And Amortisation Expense
EBITDA = 239,721,000 + 249,276,000 = 488,997,000 EUR

Let me verify this is correct by checking if there's any other interpretation. 

Actually, let me double-check: "Profit Loss From Operating Activities" typically means EBIT in many European financial statements. So:

EBITDA = 239,721,000 + 249,276,000 = 488,997,000 EUR

**Step 5: Calculate Net Debt / EBITDA**

Net Debt / EBITDA = 1,969,014,000 / 488,997,000 = 4.0266...

Let me recalculate more carefully:
1,969,014,000 / 488,997,000 = 4.0266

Rounding to two decimal places: 4.03

Wait, let me verify my debt calculation once more. I should check if there are any other debt-like items.

Looking at the liabilities:
- Long-term Borrowings: 1,695,362,000
- Current Borrowings and Current Portion of Non-current Borrowings: 638,944,000

Are there lease liabilities? I see "Payments Of Lease Liabilities Classified As Financing Activities" and "Payments Of Lease Interests" in the cash flow statement, but I don't see lease liabilities separately listed on the balance sheet. They might be included in borrowings.

Under S&P methodology, debt typically includes:
- Short-term borrowings
- Long-term borrowings
- Current portion of long-term debt

I've included all of these.

Let me also verify if there are any other items to consider. The "Trade And Other Payables" are operating liabilities, not debt.

So my calculation stands:
- Net Debt = 2,334,306,000 - 365,292,000 = 1,969,014,000 EUR
- EBITDA = 488,997,000 EUR
- Net Debt / EBITDA = 4.0266...

Let me do the division more precisely:
1,969,014,000 / 488,997,000 = 4.026638...

Rounding to two decimal places: 4.03

<answer>4.03</answer>