To estimate the Net Debt / EBITDA ratio for 2022 based on the S&P methodology, I need to calculate **Net Debt** and **EBITDA** from the given data.

**1. EBITDA Calculation**
EBITDA is generally calculated starting from Operating Profit and adding back Depreciation, Amortization, and Impairment losses (or subtracting reversals, but typically D&A is the main add-back).

*Operating Profit (Profit Loss From Operating Activities)* for 2022 (period 2022-01-01 to 2023-01-01): EUR 239,721,000.
*Depreciation And Amortisation Expense* for 2022: EUR 249,276,000.
*Impairment Loss Reversal Of Impairment Loss Recognised In Profit Or Loss* for 2022: EUR 1,437,000 (This is a reversal/gain, so it should be subtracted from Operating Profit to get EBITDA, or we just add back D&A and adjust for impairment. Typically, EBITDA = Operating Profit + D&A + Impairment Losses. A reversal is negative impairment. So: 239,721,000 + 249,276,000 - 1,437,000 = 487,560,000).
Sometimes simply adding back D&A is standard. Let's use the precise formula:  
EBITDA = 239,721,000 + 249,276,000 - 1,437,000 = **EUR 487,560,000**.

**2. Net Debt Calculation (S&P Methodology)**
S&P's Net Debt typically includes:
+ Short-term debt
+ Long-term debt
+ Lease liabilities (often included in borrowings, but check)
- Cash and cash equivalents
+/- Other adjustments (like derivatives, if material, though sometimes ignored for simple ratios). S&P usually adjusts for certain items, but let's stick to standard debt-like items present.

From the Balance Sheet as of 2023-01-01 (end of 2022):

*Long-term Borrowings:* EUR 1,695,362,000
*Current Borrowings And Current Portion Of Noncurrent Borrowings:* EUR 638,944,000
*Cash And Cash Equivalents:* EUR 365,292,000
*Noncurrent Derivative Financial Assets:* EUR 80,564,000
*Current Derivative Financial Assets:* EUR 236,000

S&P generally nets derivative liabilities, but for derivative assets, they are often not fully deducted if they are not liquid. However, a simplified standard approach sometimes deducts them. Let's calculate a basic net debt first:
Total Debt = 1,695,362,000 + 638,944,000 = EUR 2,334,306,000.
Minus Cash = EUR 365,292,000.
Net Debt (Basic) = 2,334,306,000 - 365,292,000 = **EUR 1,969,014,000**.

**3. Ratio Calculation**
Net Debt / EBITDA = 1,969,014,000 / 487,560,000 ≈ 4.04.

Let me re-check if there are lease liabilities included in borrowings. The cash flow statement shows "Payments Of Lease Liabilities Classified As Financing Activities" of EUR 2,157,000, so lease liabilities are likely already in the borrowings line items.

So the ratio is:
1,969,014,000 / 487,560,000 ≈ 4.039

<answer>4.04</answer>