To estimate Net Debt / EBITDA for 2022 using a simplified S&P-style approach:

1. **Start with reported financial debt at year-end 2022**
   - Noncurrent financial liabilities, 2023-01-01: **€2,844.559m**
   - Current financial liabilities, 2023-01-01: **€1,109.297m**

   Gross financial debt:
   \[
   2{,}844.559 + 1{,}109.297 = 3{,}953.856\text{m}
   \]

2. **Subtract cash and cash equivalents**
   - Cash and cash equivalents, 2023-01-01: **€409.252m**

   Net debt:
   \[
   3{,}953.856 - 409.252 = 3{,}544.604\text{m}
   \]

3. **Use 2022 EBITDA**
   - EBITDA, 2022: **€3,160.679m**

4. **Calculate Net Debt / EBITDA**
   \[
   \frac{3{,}544.604}{3{,}160.679} = 1.1215
   \]

Rounded to two decimals, the estimated Net Debt / EBITDA ratio is **1.12**.

<answer>1.12</answer>