In the multivariate analysis after adjusting for age; sex; presence of hypertension, diabetes, and hypercholesterolemia; BMI value; and levels of triglycerides, HDL-cholesterol, ALT, and hs-CRP, the increased risk of low muscle mass in subjects with NAFLD was significant in both obese and nonobese patients (OR: 2.22, 95% CI: 1.46–3.37 vs. OR: 2.04, 95% CI: 1.10–3.78, respectively). Here, GPT is linked to metabolic dysfunction-associated steatotic liver disease.