To estimate the Net Debt / EBITDA ratio for 2022 under S&P methodology, I need to calculate:
1. **EBITDA** – Earnings before interest, tax, depreciation and amortization.
2. **Net Debt** – Typically, gross debt minus cash and cash equivalents, often adjusted for certain items per S&P methodology (e.g., operating leases, pension deficits, guarantees, etc.), but with the limited data available, I’ll use the standard balance-sheet approach.

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### 1. EBITDA Calculation
Using income statement figures for the period **2022-01-01 to 2023-01-01**:

| Item | Amount (EUR) |
|---|---|
| Profit Loss From Operating Activities | 961,554,000 |
| Depreciation And Amortisation Expense | 544,992,000 |
| Deterioro Y Resultado Por Enajenaciones Del Inmovilizado | 488,000 |
| Imputacion De Subvenciones De Inmovilizado No Financiero Y Otras | (15,780,000) |

**EBITDA** = Operating Profit + Depreciation & Amortization + Impairment/Disposal losses – Grants recognized  
= 961,554,000 + 544,992,000 + 488,000 – 15,780,000  
= **1,491,254,000 EUR**

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### 2. Net Debt Calculation
Standard Net Debt = (Short-term borrowings + Long-term borrowings) – Cash and Cash Equivalents.

From the balance sheet at **2023-01-01** (end of 2022):

| Item | Amount (EUR) |
|---|---|
| Current Borrowings And Current Portion Of Noncurrent Borrowings | 721,845,000 |
| Longterm Borrowings | 5,491,124,000 |
| **Total Borrowings** | **6,212,969,000** |
| Cash And Cash Equivalents | 794,824,000 |

**Net Debt** = 6,212,969,000 – 794,824,000 = **5,418,145,000 EUR**

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### 3. Net Debt / EBITDA Ratio
= 5,418,145,000 / 1,491,254,000  
≈ **3.63**

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<answer>3.63</answer>