To estimate the Net Debt / EBITDA ratio for Naturgy Energy Group SA for the year 2022 based on the S&P methodology, we need to determine two components: Adjusted EBITDA and Net Debt.

**1. Determine EBITDA**
The provided data explicitly lists "Beneficio Bruto De Explotacion Ebitda" for the period 2022-01-01 to 2023-01-01 (which corresponds to the fiscal year 2022).
*   **EBITDA (2022):** 4,954,000,000 EUR

S&P Global Ratings typically uses EBITDA as reported or with specific adjustments for non-recurring items. Without specific details on non-recurring items to adjust, we will use the reported EBITDA figure provided in the annual report facts.

**2. Determine Net Debt**
S&P's definition of Net Debt generally includes:
*   Total Debt (Short-term and Long-term financial liabilities, including lease liabilities)
*   Less: Cash and Cash Equivalents
*   Sometimes includes/uncludes specific items like minority interest in debt or restricted cash, but standard calculation is Gross Debt - Cash.

Let's identify the components from the balance sheet data as of 2023-01-01 (end of fiscal year 2022):

*   **Gross Debt Components:**
    *   *Noncurrent Financial Liabilities:* 13,999,000,000 EUR
        *   This includes Long-term Borrowings (12,689,000,000 EUR) and Noncurrent Lease Liabilities (1,309,000,000 EUR) and Other Noncurrent Financial Liabilities (1,000,000 EUR). S&P typically includes lease liabilities in debt.
    *   *Current Financial Liabilities:* 2,302,000,000 EUR
        *   This includes Current Borrowings (2,110,000,000 EUR) and Current Lease Liabilities (177,000,000 EUR) and Other Current Financial Liabilities (15,000,000 EUR).

    *   **Total Gross Debt** = Noncurrent Financial Liabilities + Current Financial Liabilities
    *   Total Gross Debt = 13,999,000,000 + 2,302,000,000 = **16,301,000,000 EUR**

*   **Cash and Cash Equivalents:**
    *   *Cash And Cash Equivalents:* **3,985,000,000 EUR**

*   **Net Debt Calculation:**
    *   Net Debt = Total Gross Debt - Cash and Cash Equivalents
    *   Net Debt = 16,301,000,000 - 3,985,000,000 = **12,316,000,000 EUR**

*Note on S&P Methodology:* S&P often adjusts debt to include underfunded pension liabilities or exclude excess cash. However, based strictly on the provided facts, we use the standard financial liabilities and cash. There are no explicit pension deficit figures provided in the liability sections that are clearly separated as underfunded pension obligations to add back, nor restricted cash to deduct. We proceed with the calculated Net Debt.

**3. Calculate Net Debt / EBITDA Ratio**
*   Net Debt = 12,316,000,000 EUR
*   EBITDA = 4,954,000,000 EUR

Ratio = 12,316,000,000 / 4,954,000,000
Ratio ≈ 2.48607...

Rounding to two decimal places, the ratio is 2.49.

<answer>2.49</answer>