I need to calculate Net Debt / EBITDA for 2022 using S&P methodology.

## Step 1: Determine EBITDA for 2022

The EBITDA for the period 2022-01-01 to 2023-01-01 (i.e., fiscal year 2022) is:
**EBITDA = 3,160,679,000 EUR**

Note: S&P typically adjusts EBITDA, but with the data available, I'll use the reported EBITDA. S&P methodology often adds back operating lease payments and may make other adjustments, but I'll work with what's available.

## Step 2: Determine Net Debt as of end of 2022 (2023-01-01 date)

S&P's Net Debt = Total Debt - Cash and Cash Equivalents

**Total Debt** includes:
- Noncurrent Financial Liabilities: 2,844,559,000 EUR
- Current Financial Liabilities: 1,109,297,000 EUR

S&P methodology also typically includes lease liabilities (which under IFRS 16 are often part of financial liabilities already). The right-of-use assets are reported at 146,613,000 EUR, suggesting lease liabilities are embedded in the financial liabilities.

Total Debt = 2,844,559,000 + 1,109,297,000 = 3,953,856,000 EUR

**Cash and Cash Equivalents** = 409,252,000 EUR

**Net Debt** = 3,953,856,000 - 409,252,000 = 3,544,604,000 EUR

## Step 3: Calculate Net Debt / EBITDA

Net Debt / EBITDA = 3,544,604,000 / 3,160,679,000 = **1.12**

Let me verify this calculation:
3,544,604 / 3,160,679 ≈ 1.1214

So the Net Debt / EBITDA ratio is approximately 1.12.

<answer>1.12</answer>