I've find It at e. 37/40 very nice.Try the Tempotec Sonata HD Pro. I bought 2 sets, I got them at $27 USD during Aliexpress sales (I think there's one big sale next week).
It has a neutralish sound signature, very low output impedance and good technicalities. Volume controller, no hiss, no heating up. By default it will automatically adjust the output power depending on the impedance of the connected IEM, but most of us who use it upgraded the firmware to a BHD firmware (this doubles the output) or we connect a 3.5 mm to 3.5 mm adapter to trick the Sonata HD Pro to output at the maximum 2V. It can drive most IEMs, maybe except planars and very low sensitivity stuff.
The one i've posted has similar spec, but look more bass enhancer.
It's also possible rooting Qualcomm phone and use apps to enable the full audio Dac performance.