To estimate the Net Debt / EBITDA ratio for 2022 according to S&P methodology, we follow these steps:

1.  **Calculate EBITDA:**
    *   S&P methodology typically defines EBITDA as Operating Income (Profit/Loss from Operating Activities) + Depreciation and Amortisation.
    *   Operating Income (2022): 533,800,000 EUR
    *   Amortisation, Depreciation, and Provisions (2022): 667,100,000 EUR
    *   However, S&P focuses specifically on *Depreciation and Amortisation* to arrive at EBITDA, excluding provisions if separately reported. Given the provided line item "Amortisation Depreciation And Provisions", we use the total: 533,800,000 + 667,100,000 = 1,200,900,000 EUR.

2.  **Calculate Net Debt:**
    *   Net Debt is defined as Total Financial Debt minus Cash and Cash Equivalents.
    *   Total Financial Debt (2022, year-end 2023-01-01 balance sheet):
        *   Non-current financial liabilities: 5,689,900,000
        *   Current financial liabilities: 650,100,000
        *   Non-current lease liabilities: 55,100,000
        *   Current lease liabilities: 21,300,000
        *   *Total Debt:* 5,689,900,000 + 650,100,000 + 55,100,000 + 21,300,000 = 6,416,400,000 EUR.
    *   Cash and Cash Equivalents (2022, year-end 2023-01-01 balance sheet): 1,942,400,000 EUR.
    *   *Net Debt:* 6,416,400,000 - 1,942,400,000 = 4,474,000,000 EUR.

3.  **Calculate Ratio:**
    *   Ratio = Net Debt / EBITDA
    *   Ratio = 4,474,000,000 / 1,200,900,000 ≈ 3.7255

(Note: S&P adjustments can vary, but based strictly on the provided ledger accounts for the period ending Jan 1, 2023, representing the 2022 fiscal year, this is the derived figure.)

<answer>3.7255</answer>