ESP-IDF's built-in APLL (audio PLL) configurator is not very precise. This calculator use a bruteforce approach to get more accurate values.
The target values and parameters (target frequency, chip revision, Xtal) are hardcoded in src/main.c.
$ make
$ ./esp32-apll-cal
f=24575996.4 Hz, ∆f=3.6 Hz (relative: 0.0000%)
sdm0=149, sdm1=212, sdm2=5, odiv=6