Univariate logistic regression analysis showed that BMI > 26.8 kg/m2, AC > 88.3 cm, triglyceride > 1.57 mmol/L, TC > 4.67 mmol/L, LDL-C > 3.31 mmol/L, glucose > 4.8 3 mmol/L, insulin > 111.35 pmol/L, FT > 7.6 pg/mL, and SHBG < 25 nmol/L were related to the occurrence of NAFLD in overweight and obese patients with PCOS. The gene discussed is SHBG; the disease is metabolic dysfunction-associated steatotic liver disease.