To estimate the Net Debt/EBITDA ratio for 2022 based on the S&P methodology, we first calculate the necessary components:

1.  **Net Debt:**
    *   **Financial Liabilities (Current + Non-current):** 
        *   Non-current financial liabilities: 4,791,979,000 EUR
        *   Current financial liabilities: 285,222,000 EUR
        *   Total Gross Debt: 4,791,979,000 + 285,222,000 = 5,077,201,000 EUR
    *   **Cash and Cash Equivalents:** 680,820,000 EUR
    *   **Net Debt:** 5,077,201,000 - 680,820,000 = 4,396,381,000 EUR

2.  **EBITDA:**
    *   The provided report includes "Profit Loss From Operating Activities" (EBIT) of 565,851,000 EUR.
    *   EBITDA is calculated as EBIT + Depreciation/Amortization + Impairment.
    *   Adjustments for Depreciation and Amortization (2022): 594,636,000 EUR
    *   Adjustments for Impairment (2022): 67,680,000 EUR
    *   **EBITDA:** 565,851,000 + 594,636,000 + 67,680,000 = 1,228,167,000 EUR

3.  **Net Debt / EBITDA Ratio:**
    *   Ratio = 4,396,381,000 / 1,228,167,000 ≈ 3.5796

(Note: Using the gross "Ammortamenti E Accantonamenti" of 625,799,000 EUR plus EBIT results in a similar magnitude, but the explicit cash flow statement adjustments are preferred under standard rating agency methodologies for EBITDA bridge). 

Rounding to two decimal places: 3.58.

<answer>3.58</answer>