MKA is an audio container format. It supports some types of audio compression algorithms. The .mka file extension belongs to the Matroska format (Matröška, Matryoshka). Thus, it serves to specifically designate the file type "Matroska Audio File" (Matroska Audio File). Matroska is an open cross-platform standard. It is a modern extensible multimedia container format. It is error resistant. It is suitable for streaming HTTP / RTP. Supports multiple subtitle tracks, audio, video. The Matroska standard is supported in the native mode by many software players and hardware devices, including, for example, receivers, televisions, smartphones, etc. A .mka file is a regular Matroska container that has one or more audio tracks. They are encoded by any of the supported codecs. In most cases, AAC and AC3 (Dolby Digital) codecs are used. Playing a .mka file needs the support of the standard Matroska container format. But not only. There must also be a specific audio codec with which the tracks are encoded. Often, MKA files are used as external audio tracks for movies in other languages. Or with other content, or with sound quality. Say multi-channel sound, director’s comments. .Mka audio files are used as containers for high-quality multi-channel music.
FLAC is a free cross-platform audio codec format created in 2001 by Josh Colson and Xiph.Org. The name of the format is an abbreviation of the English phrase Free Lossless Audio Codec. When compressing a file into the FLAC format, it is 50-60% of the original file without loss of sound quality (especially when working with voice recordings). When unpacking such a file, absolute originality is respected. Since the format is free and open, it is supported by almost any software, it is perfect for archiving files and for regular listening to digital recordings.