To estimate the Net Debt / EBITDA ratio for Enel S.p.A. for the year 2022 using the S&P methodology, we first determine the components:

**1. EBITDA Calculation:**
S&P typically defines EBITDA as Operating Income (Profit/Loss from Operating Activities) + Depreciation and Amortization.
*   Profit/Loss from Operating Activities (2022): 11,193,000,000 EUR
*   Depreciation and Amortization (2022): The figure provided is "Depreciation Amortisation And Impairment Loss Reversal Of Impairment Loss Recognised In Profit Or Loss" = 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 generally defined as Total Financial Debt minus Cash and Cash Equivalents (and sometimes other liquid assets).
*   Total Borrowings (Short-term + Long-term):
    *   Long-term Borrowings (2022-12-31 / 2023-01-01): 68,191,000,000 EUR
    *   Short-term Borrowings (2022-12-31 / 2023-01-01): 18,392,000,000 EUR
    *   Current Portion of Long-term Borrowings (2022-12-31 / 2023-01-01): 2,835,000,000 EUR
    *   Total Gross Debt = 68,191,000,000 + 18,392,000,000 + 2,835,000,000 = 89,418,000,000 EUR.
*   Cash and Cash Equivalents (2022-12-31 / 2023-01-01): 11,041,000,000 EUR.
*   Net Debt = 89,418,000,000 - 11,041,000,000 = 78,377,000,000 EUR.

**3. Ratio Calculation:**
*   Net Debt / EBITDA = 78,377,000,000 / 18,640,000,000 ≈ 4.20477.

Rounding to two decimal places, we get 4.20.

<answer>4.20</answer>