Format : AAC
Format/Info : Advanced Audio Codec
Format profile : LC
Codec ID : A_AAC-2
Channel(s) : 2 channels
Channel positions: Front: L R
Sampling rate : 48.0 kHz
Frame rate : 46.875 FPS (1024 SPF)
Language : English

Tested with [AnimeRG] Naruto Shippuden (Complete Series 001-500) Naruto Shippuuden [720p] [HEVC] [x265] [Batch] [pseudo] (https://nyaa.si/view/923346)
Need MKVToolNix to muxing audio with video