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

**Step 1: Calculate EBITDA for 2022**

EBITDA = Operating Profit + Depreciation & Amortization

From the data for the period 2022-01-01 - 2023-01-01 (which represents fiscal year 2022):
- Profit Loss From Operating Activities: 641,338,000 EUR
- Depreciation Amortisation And Impairment Loss: 479,186,000 EUR

EBITDA = 641,338,000 + 479,186,000 = 1,120,524,000 EUR

**Step 2: Calculate Net Debt as of end of 2022 (balance sheet date 2023-01-01)**

Under S&P methodology, Net Debt includes all financial debt (short-term and long-term borrowings, including lease liabilities) minus cash and cash equivalents and liquid investments.

Financial liabilities:
- Short Term Financial Liabilities (excluding other current financial liabilities): 142,437,000 EUR
- Other Current Financial Liabilities: 290,000 EUR
- Long Term Financial Liabilities (excluding other non-current financial liabilities): 6,402,913,000 EUR
- Other Noncurrent Financial Liabilities: 34,000 EUR

Total Gross Debt = 142,437,000 + 290,000 + 6,402,913,000 + 34,000 = 6,545,674,000 EUR

Cash and liquid assets to subtract:
- Cash And Cash Equivalents: 451,946,000 EUR
- Current Financial Assets (excluding other): 5,770,000 EUR
- Other Current Financial Assets: 17,455,000 EUR

Total Cash & Liquid Assets = 451,946,000 + 5,770,000 + 17,455,000 = 475,171,000 EUR

Net Debt = 6,545,674,000 - 475,171,000 = 6,070,503,000 EUR

**Step 3: Calculate Net Debt / EBITDA**

Net Debt / EBITDA = 6,070,503,000 / 1,120,524,000 = 5.417

Let me reconsider whether S&P would include the current financial assets. S&P typically only subtracts cash and short-term investments that are readily available. Let me use a more conservative approach with just cash:

Net Debt = 6,545,674,000 - 451,946,000 = 6,093,728,000

6,093,728,000 / 1,120,524,000 = 5.438

S&P typically includes surplus cash and liquid investments as deductions. The standard approach would include cash equivalents and short-term financial assets. Let me go with the broader calculation:

6,070,503,000 / 1,120,524,000 ≈ 5.42

Actually, S&P methodology typically counts operating leases as debt as well, but since IFRS 16 is already applied (lease liabilities are already in financial liabilities and depreciation/amortization includes right-of-use assets), the numbers should already reflect this.

Let me verify with just cash and cash equivalents (most standard S&P approach):

Net Debt = 6,545,674,000 - 451,946,000 = 6,093,728,000
Ratio = 6,093,728,000 / 1,120,524,000 ≈ 5.44

I'll use the calculation including readily available short-term financial assets:

Net Debt / EBITDA ≈ 5.42

<answer>5.4</answer>