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It can be used to extract the audio signal from HDMI transmission. While the video signal is displayed on a TV or monitor, the audio signal can be sent as digital (S/PDIF) or analog (stereo) to other devices, such as headphones or a multichannel receiver.
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Purchased in 2021. I use it to send the sound from my Nintendo Switch to a stereo amplifier and the video to the projector. It splits the signal it receives from the console into four (HDMI audio video, stereo, coaxial, optical audio). I don't need to have it connected to the power supply because it is powered by the console's HDMI when it is turned on. I bought it for €45. There is no better product in its category. It is amazing.