Maximum quality through optical audio cable out ??

Hi All,
I have a simple question:
Can the minix neo x8-plus play a sound file of 24 bits/192khz ??
Then can I use this through optical audio cable out with the same quality ??

Or simply the minix convert 24bits/192khz to 16bit/48khz ? ... How can I test it

... I am sending the optical output to external DAC...

thanks a lot