To estimate the Net Debt / EBITDA ratio for 2022 using the S&P methodology, we need to calculate the Net Debt and the EBITDA for the period ending 2022-12-31 (which corresponds to the 2022-01-01 - 2023-01-01 interval).

**1. Calculate EBITDA (S&P Methodology)**
S&P typically defines EBITDA as Operating Profit (or Gross Profit minus Operating Expenses) adjusted for Depreciation, Amortization, and Impairment losses.
From the provided data:
- Gross Profit = 1,305,021,000 EUR
- Operating Expense = 3,861,121,000 EUR
- Other Income/Expense from Subsidiaries, Jointly Controlled Entities, and Associates = 27,897,000 EUR
- Profit Loss From Operating Activities = 565,851,000 EUR

We can use the relationship: Operating Profit = Gross Profit - Operating Expense + Other Income from Subs...
565,851,000 = 1,305,021,000 - 3,861,121,000 + 27,897,000

Now, we add back Depreciation, Amortization, and Impairment to Operating Profit to get EBITDA:
- Adjustments For Depreciation And Amortisation Expense = 594,636,000 EUR
- Adjustments For Impairment Loss Reversal Of Impairment Loss Recognised In Profit Or Loss = 67,680,000 EUR

EBITDA = Operating Profit + Depreciation & Amortization + Impairment Loss
EBITDA = 565,851,000 + 594,636,000 + 67,680,000 = 1,228,167,000 EUR

(Note: The data also provides an "Ammortamenti EAccantonamenti" of 625,799,000 EUR, which includes amortizations and some provisions. However, S&P strictly adds back depreciation, amortization, and impairment from the operating profit adjustment. The specific cash flow adjustments for D&A (594,636,000) and Impairment (67,680,000) directly correspond to the non-cash charges deducted from EBITDA to reach Operating Profit, yielding the standard EBITDA of 1,228,167,000 EUR).

**2. Calculate Net Debt (S&P Methodology)**
S&P calculates Net Debt as Total Financial Debt (current and non-current) minus Cash and Cash Equivalents.
From the balance sheet data at 2023-01-01 (end of 2022):
- Other Noncurrent Financial Liabilities = 4,722,263,000 EUR
- Other Current Financial Liabilities = 619,418,000 EUR
Total Financial Debt = 4,722,263,000 + 619,418,000 = 5,341,681,000 EUR

- Disponibilità Liquide E Mezzi Equivalenti Alla Fine Dell'esercizio Continued Operations (Cash & Cash Equivalents) = 559,908,000 EUR

Net Debt = Total Financial Debt - Cash & Cash Equivalents
Net Debt = 5,341,681,000 - 559,908,000 = 4,781,773,000 EUR

**3. Calculate Net Debt / EBITDA Ratio**
Ratio = Net Debt / EBITDA
Ratio = 4,781,773,000 / 1,228,167,000 ≈ 3.892

<answer>3.892</answer>