To estimate the Net Debt / EBITDA ratio for 2022 based on the S&P methodology, we need to calculate the Net Debt and the EBITDA for the year ended 2022 (the period from 2022-01-01 to 2023-01-01). 

**1. Calculating Net Debt:**
According to S&P methodology, Net Debt is typically calculated as Total Financial Debt minus Cash and Cash Equivalents.
- **Total Financial Debt:** This is the sum of Short Term Financial Liabilities and Long Term Financial Liabilities.
  - Short Term Financial Liabilities Excluding Other Current Financial Liabilities (2023-01-01): 142,437,000 EUR
  - Other Current Financial Liabilities (2023-01-01): 290,000 EUR
  - Long Term Financial Liabilities Excluding Other Non Current Financial Liabilities (2023-01-01): 6,402,913,000 EUR
  - Other Noncurrent Financial Liabilities (2023-01-01): 34,000 EUR
  - *Total Financial Debt* = 142,437,000 + 290,000 + 6,402,913,000 + 34,000 = 6,545,674,000 EUR
- **Cash and Cash Equivalents (2023-01-01):** 451,946,000 EUR
- **Net Debt** = 6,545,674,000 - 451,946,000 = 6,093,728,000 EUR

**2. Calculating EBITDA:**
EBITDA is calculated by adding back Depreciation, Amortization, and Impairment to the Operating Profit (EBIT).
- **Profit Loss From Operating Activities (2022-01-01 - 2023-01-01):** 641,338,000 EUR
- **Depreciation Amortisation And Impairment Loss Reversal Of Impairment Loss Recognised In Profit Or Loss (2022-01-01 - 2023-01-01):** 479,186,000 EUR
- *Note:* We do not add back the net impairment on trade receivables (-342,000 EUR) because it is an operating item and already accounted for in the operational working capital changes rather than the DA&Impairment line under S&P adjustments. 
- **EBITDA** = 641,338,000 + 479,186,000 = 1,120,524,000 EUR

**3. Calculating the Ratio:**
- **Net Debt / EBITDA** = 6,093,728,000 / 1,120,524,000 ≈ 5.4386

<answer>5.44</answer>