To estimate the Net Debt / EBITDA ratio for Ferrovial SA for the year 2022 using the S&P methodology, we first calculate the necessary components based on the provided data.

**1. EBITDA Calculation:**
S&P typically calculates EBITDA by taking the Profit from Operations (Operating Profit) and adding back Depreciation and Amortization.
*   Profit Loss from Operating Activities (2022): 423,000,000 EUR
*   Amortisation Expense (2022): 299,000,000 EUR
*   EBITDA = 423,000,000 + 299,000,000 = 722,000,000 EUR

**2. Net Debt Calculation:**
Net Debt is generally defined as Total Financial Debt minus Cash and Cash Equivalents.
*   Total Noncurrent Borrowings (2023-01-01): 10,776,000,000 EUR
*   Total Current Borrowings (2023-01-01): 877,000,000 EUR
*   Total Debt = 10,776,000,000 + 877,000,000 = 11,653,000,000 EUR
*   Cash and Cash Equivalents (2023-01-01): 5,130,000,000 EUR
*   Net Debt = 11,653,000,000 - 5,130,000,000 = 6,523,000,000 EUR

**3. Ratio Calculation:**
*   Net Debt / EBITDA = 6,523,000,000 / 722,000,000 ≈ 9.0346

*Note: In infrastructure-heavy companies like Ferrovial, S&P methodologies sometimes apply "Project Finance" adjustments (treating infrastructure debt as non-recourse). However, strictly following the provided financial statement line items for the group results in the figures above.*

<answer>9.0346</answer>