Below are excerpts from the review:
In terms of sound, it is well-balanced, musical, and highly enjoyable, with good technical capabilities for its category. The bass is extended, weighty, and dynamic, with adequate control and definition. The mid-range is spacious and open, delivering realistic timbre and precise articulation. The treble, which is not rolled off, is neither offensive nor lacking in excitement, while providing satisfactory resolution and detail retrieval for its category.
The power output may be lower compared to larger USB DAC dongles, but it is sufficient for driving sensitive earphones. Additionally, the M102B boasts very low power consumption, resulting in minimal impact on the phone’s battery life.
From: Ichos-reviews