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MKA — Matroska Audio
MKA is Matroska Audio: the open Matroska container holding only audio, often with several tracks, chapters and tags.
MKA files use the same container as MKV video, without the picture. They can hold almost any audio codec (FLAC, Opus, AAC, AC-3, DTS) and several tracks, for example audio extracted from a film or a live recording with chapters.
VLC, foobar2000 and media servers play MKA, but phones, car stereos and many apps do not. Converting to MP3, M4A or FLAC makes the audio widely playable.