SMSL PS100 audio converter with HDMI input @ ₹3.5k

[sudokpr]

I'm calling it an audio converter because that's what SMSL is promoting it as. It does have an ESS DAC chip, though. What really caught my eye is the HDMI ARC support. While the specs might not be on par with other chi-fi DACs, it seems like a decent option for upgrading your TV's audio with an amp. Anybody here tried it out? What do you think?

 

[Kaizien48]

Considering the SMSL PS100 audio converter with HDMI input at ₹3.5k. Labeling it an audio converter, the ESS DAC chip and HDMI ARC support make it intriguing for TV audio enhancement. Anyone here tested it? Opinions on its performance and value would be appreciated!