To estimate the Net Debt / EBITDA ratio for Bouygues for 2022 under S&P methodology, I will:

1. **Find Net Debt**: Given as "Net Debt" at 2023-01-01 (end of 2022): 7,440,000,000 EUR.

2. **Calculate EBITDA**:
   - Start with "Profit Loss From Operating Activities" (EBIT) for 2022-01-01 to 2023-01-01: 1,872,000,000 EUR.
   - Add back "Depreciation And Amortisation Expense": 2,228,000,000 EUR.
   - Add back "Depreciation Rightofuse Assets": 446,000,000 EUR.
   - Add back "Impairment Loss Reversal Of Impairment Loss Recognised In Profit Or Loss And Provision Expense": 172,000,000 EUR.
   Note: There's also "Reversal Of Unutilised Provisions And Impairment Loss Recognised In Profit Or Loss And Other Items" (364,000,000), but to avoid double counting, I'll use the main line item for impairment and provisions expense, which appears to be the net charge. The 172,000,000 is the impairment and provision expense line. I'll include that.
   
   EBITDA = 1,872,000,000 + 2,228,000,000 + 446,000,000 + 172,000,000 = 4,718,000,000 EUR.

3. **Ratio**: Net Debt / EBITDA = 7,440,000,000 / 4,718,000,000 ≈ 1.5765.

<answer>1.58</answer>