INS and Hepatic fibrosis: However, somewhat surprisingly, the results of the multivariate regression analysis (Table 3) showed that serum 25(OH)D level, although not an independent predictor of liver steatosis, was independently associated with liver fibrosis (OR = 0.964 [0.935-0.993], P = 0.015) even when adjusted for age, sex, BMI, HbA1c, insulin, and HOMA-IR.