Naturgy Energy Group (OTCMKTS:GASNY – Get Free Report) and National Fuel Gas (NYSE:NFG – Get Free Report) are both utilities companies, but which is the superior business? Given National Fuel Gas’ higher possible upside, analysts plainly believe National Fuel Gas is more favorable than Naturgy Energy Group. This table compares Naturgy Energy Group and National Fuel Gas’ net margins, return on equity and return on assets. Gross Revenue Price/Sales Ratio Net Income Earnings Per Share Price/Earnings Ratio Naturgy Energy Group N/A N/A N/A $0.31 21.18 National Fuel Gas $2.51 billion 3.04 $518.50 million $7.20 11.18National Fuel Gas has higher revenue and earnings than Naturgy Energy Group. The Utility segment sells natural gas or provides natural gas utility services to various customers in Buffalo, Niagara Falls, and Jamestown, New York; and Erie and Sharon, Pennsylvania.