To estimate the Net Debt / EBITDA ratio for VERBUND AG at the end of 2022 using the S&P methodology, we follow these steps:

1.  **Identify EBITDA for 2022:**
    The provided data for "EBITDA" 2022-01-01 - 2023-01-01 is **3,160,679,000 EUR**.

2.  **Determine Net Debt for 2022:**
    Net Debt is generally defined as Financial Debt (Current and Non-current) minus Cash and Cash Equivalents.
    *   **Non-current Financial Liabilities (2022-01-01):** 1,834,155,000 EUR
    *   **Current Financial Liabilities (2022-01-01):** 1,462,453,000 EUR
    *   **Total Financial Debt:** 1,834,155,000 + 1,462,453,000 = 3,296,608,000 EUR
    *   **Cash and Cash Equivalents (2022-01-01):** 318,562,000 EUR
    *   **Net Debt:** 3,296,608,000 - 318,562,000 = 2,978,046,000 EUR

    *(Note: Using figures as of 2022-01-01 to reflect the status at the start/end of the respective fiscal year for the ratio calculation).*

3.  **Calculate the Ratio:**
    Ratio = Net Debt / EBITDA
    Ratio = 2,978,046,000 / 3,160,679,000 ≈ 0.942215

Rounding to a standard precision:

<answer>0.942</answer>