After adjusting for age, sex, BMI, WC, HOMA-IR, CRP, FPG, 2hPG, ALT, AST, GGT, hypertension, diabetes, and dyslipidemia, higher NC at baseline was a positive factor for the occurrence of MAFLD (OR 1.96, 95% CI: 1.21–3.31, p < 0.01). This evidence concerns the gene GPT and diabetes mellitus.