To compute the Net Debt / EBITDA ratio for 2022 (year‑end 2023‑01‑01) using S&P’s methodology:

**1. Total debt** – sum of all interest‑bearing financial liabilities:  
- Non‑current financial liabilities (including long‑term borrowings) = 5,543,755 k€  
- Current financial liabilities (including current borrowings) = 1,705,277 k€  
Total debt = 7,249,032 k€  

**2. Cash and short‑term equivalents** – cash plus current financial assets at amortised cost (treated as liquid):  
- Cash & cash equivalents = 794,824 k€  
- Current financial assets at amortised cost = 752,505 k€  
Total cash‑like assets = 1,547,329 k€  

**3. Net debt** = Total debt – cash‑like assets = 7,249,032 k€ – 1,547,329 k€ = 5,701,703 k€  

**4. EBITDA for FY 2022** – operating profit plus depreciation & amortisation:  
- Operating profit (Profit Loss From Operating Activities) = 961,554 k€  
- Depreciation & amortisation = 544,992 k€  
EBITDA = 1,506,546 k€  

**5. Ratio** = Net debt / EBITDA = 5,701,703 k€ / 1,506,546 k€ ≈ 3.78  

Thus the Net Debt / EBITDA ratio for 2022 is approximately **3.78**.

<answer>3.78</answer>