Metabolic efficiency for fats and sugars
This is a very complicated question. You need to rephrase your question to be more specific. 

Efficiencies of energy utilization from glucose in the presence of O2 (aerobic respiration) are considered to be in the 40% range. Quite good when you consider that an automobile combustion engine is in the 20-25% range.

There is some evidence that betahydroxybutarate (B-OHB) actually provides more available energy for work than does glucose.  See Paper Here.

However, what is often overlooked is the energy needed to generate B-OHB from fat during ketosis, which results in a net loss in efficiency compared to glucose.

One of my favorite blogs is Peter Attia's "The Eating Academy."  He has a Post that goes into this subject somewhat. 

I know this isn't a complete answer to your question, but again, you need to be more specific. 

Respiration with or without O2.  Efficiencies in generating ATP from source material or only net efficiencies after the ATP -> ADP.