Question: Does it play HD Audio without downgrading?

Description

I am using Android 11 with Samsung One UI 3.1

I want to play Audio frequency 192 kHz, 24 bit depth flac files. The app plays it successfully, but does it or android downgrades the quality while processing to standard CD quality 44.1 kHz and 16 bit depth?

Or, is the output truly HD Audio?

Expected behavior

Screenshot / video

App mode

Smartphone

Auto