## Reasoning

### S&P Net Debt / EBITDA Calculation

**Step 1: Calculate Net Debt**

Under S&P methodology, Net Debt = Total Financial Debt - Cash and Cash Equivalents (with some adjustments, but let's work with what we have).

**Financial Debt at end of 2022 (i.e., 2023-01-01 date):**

Looking at the balance sheet:
- Other Noncurrent Financial Liabilities: 5,867,000,000 EUR
- Other Current Financial Liabilities: 1,022,000,000 EUR
- Total Financial Liabilities = 5,867 + 1,022 = 6,889,000,000 EUR

Cash and Cash Equivalents: 2,584,000,000 EUR

**Net Debt = 6,889 - 2,584 = 4,305,000,000 EUR**

Note: S&P methodology may also include operating lease liabilities and pension obligations. Let me consider:
- Noncurrent Provisions for Employee Benefits: 248,000,000 EUR (pension-like obligations - S&P typically adds a portion of pension deficit)
- However, S&P's standard approach for Net Debt typically focuses on financial debt minus cash. For a simpler estimate, I'll consider the core financial debt.

S&P also typically adjusts EBITDA for operating leases. But with the data available, let me use what's provided.

**Step 2: Calculate EBITDA for 2022 (period 2022-01-01 to 2023-01-01)**

The report gives us:
- Gross Operating Income EBITDA: 1,505,000,000 EUR

This is the reported EBITDA for the fiscal year 2022.

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

Net Debt / EBITDA = 4,305 / 1,505 = 2.86

However, S&P methodology often includes operating lease adjustments and pension adjustments. Let me reconsider:

S&P typically adds pension obligations to debt. Adding the 248M pension:
- Adjusted Debt = 6,889 + 248 = 7,137M
- Adjusted Net Debt = 7,137 - 2,584 = 4,553M
- Ratio = 4,553 / 1,505 = 3.02

But S&P also considers operating lease depreciation as part of the lease adjustment. The depreciation expense is 491M which likely includes lease depreciation (IFRS 16 right-of-use asset depreciation). Without more detail, the core calculation would be:

Using the simpler S&P approach with just financial debt:
- Net Debt = 6,889 - 2,584 = 4,305M
- EBITDA = 1,505M
- Ratio = 4,305 / 1,505 ≈ 2.86

Given the data constraints and standard S&P methodology (gross financial debt minus cash, divided by EBITDA), the ratio is approximately 2.86.

<answer>2.86</answer>