To find the predictive factors that affected hypermetabolism in subjects with both T2DM and NAFLD, parameters with a p-value < 0.2 in univariate analysis (data not shown), including sex, age, physical activity, AST, ALT, cholesterol, TNF-α, adiponectin and FFM, were entered into the multivariate model. Here, GPT is linked to metabolic dysfunction-associated steatotic liver disease.