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 key 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 an adjusted EBITDA figure. However, without specific adjustments for restructuring, non-recurring items, or share-based compensation provided in the prompt's explicit adjustment lines, we will use the reported EBITDA as the baseline. The reported figure is generally the starting point.

**2. Determine Net Debt**
S&P defines Net Debt as Total Debt minus Cash and Cash Equivalents. Total Debt includes short-term and long-term interest-bearing debt. It often also includes lease liabilities, depending on the specific industry treatment, but standard S&P corporate methodology usually includes lease liabilities in debt metrics for utilities/energy companies or treats them similarly to debt. Let's look at the components provided.

*   **Cash and Cash Equivalents (as of 2023-01-01, representing year-end 2022):**
    *   Cash And Cash Equivalents: 3,985,000,000 EUR

*   **Gross Debt Components (as of 2023-01-01, representing year-end 2022):**
    S&P methodology includes:
    1.  Short-term borrowings / Current portion of long-term debt.
    2.  Long-term borrowings.
    3.  Lease liabilities (Current and Non-current).
    4.  Other interest-bearing liabilities (if any).

    From the data:
    *   **Long-term Borrowings:** 12,689,000,000 EUR
    *   **Current Borrowings And Current Portion Of Noncurrent Borrowings:** 2,110,000,000 EUR
    *   **Noncurrent Lease Liabilities:** 1,309,000,000 EUR
    *   **Current Lease Liabilities:** 177,000,000 EUR

    *Note: "Other Current Financial Liabilities" (15,000,000 EUR) and "Other Noncurrent Financial Liabilities" (1,000,000 EUR) are typically negligible or may not be interest-bearing debt in the strict sense, but often "Financial Liabilities" lines are scrutinized. However, the explicit "Borrowings" and "Lease Liabilities" are the core debt components. S&P usually includes lease liabilities in debt for this sector.*

    Let's sum the Gross Debt:
    Gross Debt = Long-term Borrowings + Current Borrowings + Noncurrent Lease Liabilities + Current Lease Liabilities
    Gross Debt = 12,689,000,000 + 2,110,000,000 + 1,309,000,000 + 177,000,000
    Gross Debt = 16,285,000,000 EUR

    *Check for other debt-like items:*
    The line "Current Financial Liabilities" is 2,302,000,000 EUR. This is composed of "Current Borrowings..." (2,110,000,000) + "Current Lease Liabilities" (177,000,000) + "Other Current Financial Liabilities" (15,000,000).
    The line "Noncurrent Financial Liabilities" is 13,999,000,000 EUR. This is composed of "Longterm Borrowings" (12,689,000,000) + "Noncurrent Lease Liabilities" (1,309,000,000) + "Other Noncurrent Financial Liabilities" (1,000,000).
    
    So, Total Financial Liabilities (Interest Bearing Debt proxy) = 2,302,000,000 + 13,999,000,000 = 16,301,000,000 EUR.
    
    S&P methodology typically includes all interest-bearing debt. Lease liabilities are interest-bearing. The "Other" financial liabilities are very small (16M total). We will use the sum of Borrowings and Lease Liabilities as the primary debt definition, which equals 16,285,000,000 EUR. Including the small "Other Financial Liabilities" would make it 16,301,000,000 EUR. Given the precision, let's stick to the explicit borrowings and leases which are the material components. Let's use the broader "Financial Liabilities" sum if we assume "Other" is debt, but usually, S&P adjusts for non-debt financial liabilities. However, 15M is immaterial. Let's use **16,285,000,000 EUR** as Gross Debt.

*   **Net Debt Calculation:**
    Net Debt = Gross Debt - Cash and Cash Equivalents
    Net Debt = 16,285,000,000 - 3,985,000,000
    Net Debt = 12,300,000,000 EUR

    *Alternative Consideration:* Does S&P deduct restricted cash? The data doesn't specify restricted cash, so we assume all cash is deductible. Does S&P include "Activo Derivados Comerciales" or "Pasivo Derivados Comerciales" in debt? Generally, mark-to-market derivatives are excluded from the core debt definition for leverage ratios unless they are hedging instruments where the liability is treated as debt principal, but standard practice excludes the fair value of derivatives from the debt numerator in standard Net Debt/EBITDA unless specified as "Debt including derivatives". Standard S&P leverage is usually Debt/Cash - Cash. We will stick to the standard borrowing + lease definition.

**3. Calculate the Ratio**
Ratio = Net Debt / EBITDA
Ratio = 12,300,000,000 / 4,954,000,000

Calculation:
12,300 / 4,954 ≈ 2.4828

Let's double-check the EBITDA figure.
"Beneficio Bruto De Explotacion Ebitda" 2022-01-01 - 2023-01-01: 4,954,000,000 EUR.

Let's double-check the Debt figures.
Long-term Borrowings: 12,689
Current Borrowings: 2,110
Non-current Leases: 1,309
Current Leases: 177
Total Debt = 16,285

Cash: 3,985
Net Debt = 12,300

Ratio = 12,300 / 4,954 = 2.48284...

Rounding to two decimal places, the ratio is 2.48.

<answer>2.48</answer>