Let’s go step-by-step.

**1. EBITDA (2022)**  
From the data:  
- Gross Profit (Margine Operativo Lordo) = 1,305,021,000 EUR  
That’s essentially EBITDA in this context.

**2. Net Debt (S&P style)**  
This usually means:  
Net Debt = Short-term debt + Long-term debt - Cash and cash equivalents  
From the balance sheet (2023-01-01, which is end of 2022):

- Other current financial liabilities (short-term debt) = 619,418,000 EUR  
- Other non-current financial liabilities (long-term debt) = 4,722,263,000 EUR  
- Cash and cash equivalents (Disponibilità Liquide) = 559,908,000 EUR  

Net Debt = 619,418,000 + 4,722,263,000 - 559,908,000  
= 4,781,773,000 EUR  

**3. Ratio**  
Net Debt / EBITDA = 4,781,773,000 / 1,305,021,000 ≈ 3.664  

<answer>3.66</answer>