I'll spin an answer to that question in a different way, think of any audio FILE as a container, a can of food let's say, and the DAC is a hungry mouth, no matter what source player you use, that source (phone, DAP or otherwise) opens up the can, makes the meal (decodes the file) and feeds the 1s and 0s into the DACs mouth for processing...
DACs only understand a couple of languages (PCM, DSD, DXD) not MP3, FLAC or otherwise which, as fitting into the above analogy are the containers of the PCM raw data etc...
Depending on the codec used, and in turn, the quality of the decoder in your player, you can get different sonic flavours for the same file across different players or have DSD over PCM (DoP) which makes it easier for some DACs to consume these newer formats, but that is probably going a little deep for what was a very simple question in the first instance.