Pioneer XDP-100R

https://www.hifichoice.com/content/pioneer-xdp-100r HiFi Choice test

https://www.jackvandijk.nl/hifi_equipment.php?Id=179 specs

Audio Features
DAC & HP Amplifier: ESS SABRE DAC "ES9018K2M" + Headphone AMP "SABRE 9601K"
Playable Audio Format: DSD/ DSF/ DSD-IFF/ FLAC/ ALAC/ WAV/ AIFF/ Ogg-Vorbis/ MP3/ AAC /MQA(Update)
Sampling rate and bits: 11.2MHz/ 5.6MHz/ 2.8MHz / 1 bit, 44.1k/ 48k/ 88.2k/ 96k/ 176.4k/ 192k/ 352.8k/ 384k, 16bit/ 24bit (32bit float/integer can be played downconvert to 24 bit)
Supported Playlist date: M3U/ PLS/ WPL
Output: 75 mW + 75 mW (32Ω)
Total Harmonic Distortion: Less than 0.006 %
S/N Ratio: 115 dB over
Frequency Response: 20 Hz ~ 80,000 Hz
Impedance: 16 ~ 300 Ω
Gain: Low / Normal / High
Video Features
Supported Video Format: H.263/ H.264 AVC/ H.265 HEVC/ MPEG-4 SP/ VP8/ VP9
Supported Image Format: JPEG/ GIF/ PNG/ BMP/ WebP
Network Features
Wi-Fi Specification: 802.11b/ g/ n or 802.11ac (Wi-Fi direct / WPS）
Bluetooth® Profile: A2DP/ AVRCP/ HSP/ OPP/ HID/ PAN
Bluetooth® Codec: SBC/apt-X (Transmit only)
Operating Features
APU: Qualcomm APQ8074 (2.2Ghz Krait Quad-Core 400, Adreno 330 GPU 450Mhz)
Display: 4.7 inch capacitive touch screen (1280 x 1720)
Internal Storage / RAM: 32 GB included Android OS system area (RAM: 2 GB)
Extend SD Card Slot: micro SD x 2 (SDXC) up to 200Gb each
Battery Size: 1,630 mAh / 3.8 V
Playback Time: 16 h (96kHz/24bit, FLAC, Unbalanced Playback)
Android OS: 5.1.1 (Lollipop)
Google Play™
OnkyoMusic app included in "useful apps" section
Connections
3.5 mm 3 pole headphone output (Line out mode) (no microphone support)
Micro USB /OTG output (for charging and data transfer)