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 period ending 2022-12-31 (which corresponds to the interval 2022-01-01 to 2023-01-01 in the provided data).

**1. Calculate EBITDA:**
The facts explicitly provide the "Profit Loss From Operating Activities Before Interest Taxes Depreciation And Amortisation Expense" for the period 2022-01-01 - 2023-01-01, which is the exact definition of EBITDA.
EBITDA = 499,430,000.0 EUR

**2. Calculate Net Debt:**
S&P defines Net Debt as the total of Short-term and Long-term interest-bearing financial liabilities minus Cash and Cash Equivalents (and typically short-term financial assets). 
- **Noncurrent Financial Liabilities:** 1,751,255,000.0 EUR (Other Noncurrent Financial Liabilities) + 0.0 EUR (Noncurrent Financial Liabilities At Fair Value Through Profit Or Loss) = 1,751,255,000.0 EUR. (Note: Lease liabilities are generally excluded from debt for leverage ratios under S&P methodology, so 150,955,000 EUR in Noncurrent Lease Liabilities is excluded).
- **Current Financial Liabilities:** 76,644,000.0 EUR (Current Financial Liabilities At Fair Value Through Profit Or Loss) + 389,716,000.0 EUR (Other Current Financial Liabilities) = 466,360,000.0 EUR. (Again, Current Lease Liabilities of 6,362,000 EUR are excluded).
- **Total Debt (Financial Liabilities):** 1,751,255,000.0 + 466,360,000.0 = 2,217,615,000.0 EUR.
- **Cash and Cash Equivalents:** 392,811,000.0 EUR. (Note: S&P typically allows the deduction of only cash & equivalents, rather than all current financial assets, to remain conservative).
- **Net Debt:** 2,217,615,000.0 EUR - 392,811,000.0 EUR = 1,824,804,000.0 EUR.

*(Alternative calculation: If we deduct all current financial assets (Cash + Other Current Financial Assets + FVPL Assets) as some S&P variations permit under specific liquidity assumptions: Total Financial Assets = 392,811,000 + 211,136,000 + 141,568,000 = 745,515,000. Net Debt = 2,217,615,000 - 745,515,000 = 1,472,100,000. Standard S&P methodology restricts the deduction to Cash & Cash Equivalents unless excess financial assets are explicitly identified, so we proceed with the standard Net Debt of 1,824,804,000 EUR).*

**3. Calculate Net Debt / EBITDA Ratio:**
Ratio = Net Debt / EBITDA
Ratio = 1,824,804,000.0 / 499,430,000.0
Ratio ≈ 3.6539

<answer>3.65</answer>