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 (reported as of 2023-01-01). 

**1. Calculate Net Debt**
According to S&P methodology, Net Debt is generally calculated as Total Financial Debt minus Cash and Cash Equivalents.
- **Cash and Cash Equivalents (2023-01-01):** 451,946,000 EUR
- **Total Financial Debt:** This includes both current and non-current 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
- **Net Debt** = Total Financial Debt - Cash and Cash Equivalents = 6,545,674,000 - 451,946,000 = 6,093,728,000 EUR

**2. Calculate EBITDA**
EBITDA is calculated by adding Depreciation, Amortization, and Impairment back to the Operating Profit (EBIT).
- **Profit Loss From Operating Activities (EBIT) (2022-01-01 to 2023-01-01):** 641,338,000 EUR
- **Depreciation Amortisation And Impairment Loss (2022-01-01 to 2023-01-01):** 479,186,000 EUR
- **EBITDA** = 641,338,000 + 479,186,000 = 1,120,524,000 EUR

**3. Calculate Net Debt / EBITDA Ratio**
- Ratio = Net Debt / EBITDA = 6,093,728,000 / 1,120,524,000 ≈ 5.4385

<answer>5.44</answer>