To estimate the Net Debt / EBITDA ratio for Enel S.p.A. for 2022 following S&P methodology, we proceed as follows:

**1. EBITDA Calculation:**
EBITDA is typically defined as Operating Profit (EBIT) + Depreciation and Amortization.
*   Profit Loss from Operating Activities (2022): 11,193,000,000 EUR
*   Depreciation, Amortization, and Impairment (2022): 7,447,000,000 EUR
*   EBITDA = 11,193,000,000 + 7,447,000,000 = 18,640,000,000 EUR

**2. Net Debt Calculation:**
Net Debt is typically calculated as (Total Debt) - (Cash and Cash Equivalents). 
*   Borrowings (Short-term + Long-term):
    *   Short-term Borrowings (2022-01-01 / end of 2022): 13,306,000,000 EUR
    *   Current portion of Long-term Borrowings (2022-01-01 / end of 2022): 4,031,000,000 EUR
    *   Long-term Borrowings (2022-01-01 / end of 2022): 54,500,000,000 EUR
    *   Total Debt = 13,306,000,000 + 4,031,000,000 + 54,500,000,000 = 71,837,000,000 EUR
*   Cash and Cash Equivalents (2022-01-01 / end of 2022): 8,858,000,000 EUR
*   Net Debt = 71,837,000,000 - 8,858,000,000 = 62,979,000,000 EUR

**3. Ratio Calculation:**
*   Net Debt / EBITDA = 62,979,000,000 / 18,640,000,000 ≈ 3.3787

Using the provided figures (which represent year-end 2022 balance sheet items), the ratio is approximately 3.38.

<answer>3.3787</answer>