Here is what the K-03XS manual says about upsampling:
Upconversion setting UPC>***
This setting can be made for each input.
During Super Audio CD playback, the DSD signal is sent as is to the D/A converter without being upconverted.
ORG - (original) The input signal is sent as is to the D/A converter without being upconverted.
2Fs - 32kHz, 44.1kHz and 48kHz sources are upconverted to double values of 64 kHz, 88.2 kHz and 96 kHz, respectively, and then sent to the D/A converter.
4Fs - 32kHz, 44.1kHz, 48kHz, 88.2kHz and 96kHz sources are upconverted to double or quadruple values of 128 kHz, 176.4 kHz or 192 kHz and then sent to the D/A converter.
8Fs - 32kHz, 44.1kHz, 48kHz, 88.2kHz, 96kHz, 176.4kHz and 192kHz sources are upconverted to double, quadruple or octuple values of 256 kHz, 352.8 kHz or 384 kHz and then sent to the D/A converter.
16Fs - 32kHz, 44.1kHz, 48kHz, 88.2kHz, 96kHz, 176.4kHz, 192kHz, 352.8kHz and 384kHz sources are upconverted 16, 8, 4 or 2 times to 512 kHz, 705.6 kHz or 768 kHz and then sent to the D/A converter.
DSD - The signal is converted to DSD digital format, and then sent to the D/A converter
So it appears you can not upsample at all, or you can upsample from 2X all the way up to 16X or DSD for each output.