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.
M4R is a highly specialized audio file format. This format (full name - iPhone Ringtone File) was developed by Apple's IT giant specifically for the iPhone. This format creates music ringtones for the iPhone. ITunes Ringtone is the main program for opening files with the extension .m4r, and their creation is mainly using Apple iTunes. Formally, M4R files can only be created from songs and other works purchased in the iTunes music store. The size of the created ringtone in the M4R format can be a maximum length of not more than 40 seconds.