Source: JP BDMV
Sub Source: JP BDMV English PGS
Audio: qAAC @ q127

Uploader Notes:
I’ve decided to switch from using FLAC to using qAAC. qAAC is a well regarded audio encoder that uses Apple’s Core Audio Toolbox it’s by far the best AAC encoder available. While not lossless qAAC with TVBR set at 127 should be audibly transparent. the AAC track ended up being around 8 times smaller than the DTS track on the disc and around 5 times smaller than the FLAC track.

Mediainfo

General
Unique ID : 255354036732917969183223705979259096277 (0xC01B66091A7F6A5E1737A6D98CFA8CD5)
Complete name : [Tess] Tenki no Ko [BD 1920x1080 AVC AAC][4358C258].mkv
Format : Matroska
Format version : Version 4
File size : 7.48 GiB
Duration : 1 h 52 min
Overall bit rate : 9 542 kb/s
Encoded date : UTC 2020-05-27 21:43:44
Writing application : mkvmerge v46.0.0 (‘No Deeper Escape’) 64-bit
Writing library : libebml v1.3.10 + libmatroska v1.5.2

Video
ID : 1
Format : AVC
Format/Info : Advanced Video Codec
Format profile : High 10@L5.1
Format settings : CABAC / 12 Ref Frames
Format settings, CABAC : Yes
Format settings, Reference frames : 12 frames
Codec ID : V_MPEG4/ISO/AVC
Duration : 1 h 52 min
Bit rate : 9 240 kb/s
Width : 1 920 pixels
Height : 1 080 pixels
Display aspect ratio : 16:9
Frame rate mode : Constant
Frame rate : 23.976 (24000/1001) FPS
Color space : YUV
Chroma subsampling : 4:2:0
Bit depth : 10 bits
Scan type : Progressive
Bits/(Pixel*Frame) : 0.186
Stream size : 7.24 GiB (97%)
Writing library : x264 core 159 r2999 296494a
Encoding settings : cabac=1 / ref=12 / deblock=1:-2:-2 / analyse=0x3:0x133 / me=umh / subme=11 / psy=1 / psy_rd=1.00:0.00 / mixed_ref=1 / me_range=32 / chroma_me=1 / trellis=2 / 8x8dct=1 / cqm=0 / deadzone=21,11 / fast_pskip=0 / chroma_qp_offset=-2 / threads=24 / lookahead_threads=6 / sliced_threads=0 / slices=4 / nr=0 / decimate=1 / interlaced=0 / bluray_compat=0 / constrained_intra=0 / bframes=8 / b_pyramid=2 / b_adapt=2 / b_bias=0 / direct=3 / weightb=1 / open_gop=0 / weightp=2 / keyint=250 / keyint_min=23 / scenecut=40 / intra_refresh=0 / rc_lookahead=250 / rc=crf / mbtree=1 / crf=15.0 / qcomp=0.60 / qpmin=0 / qpmax=69 / qpstep=4 / vbv_maxrate=720000 / vbv_bufsize=720000 / crf_max=0.0 / nal_hrd=none / filler=0 / ip_ratio=1.40 / aq=3:0.80
Default : Yes
Forced : No

Audio
ID : 2
Format : AAC LC
Format/Info : Advanced Audio Codec Low Complexity
Codec ID : A_AAC-2
Duration : 1 h 52 min
Bit rate : 244 kb/s
Channel(s) : 2 channels
Channel layout : L R
Sampling rate : 48.0 kHz
Frame rate : 46.875 FPS (1024 SPF)
Compression mode : Lossy
Delay relative to video : 20 ms
Stream size : 196 MiB (3%)
Language : Japanese
Default : Yes
Forced : No

Text
ID : 3
Format : PGS
Muxing mode : zlib
Codec ID : S_HDMV/PGS
Codec ID/Info : Picture based subtitle format used on BDs/HD-DVDs
Duration : 1 h 51 min
Bit rate : 199 kb/s
Count of elements : 9105
Stream size : 158 MiB (2%)
Language : English
Default : Yes
Forced : No

Menu
00:00:00.000 : en:Chapter 01
00:03:52.315 : en:Chapter 02
00:07:13.433 : en:Chapter 03
00:11:51.210 : en:Chapter 04
00:17:27.046 : en:Chapter 05
00:19:46.351 : en:Chapter 06
00:22:25.260 : en:Chapter 07
00:26:08.066 : en:Chapter 08
00:30:07.972 : en:Chapter 09
00:34:27.982 : en:Chapter 10
00:38:29.807 : en:Chapter 11
00:41:36.494 : en:Chapter 12
00:44:06.060 : en:Chapter 13
00:47:58.876 : en:Chapter 14
00:52:11.461 : en:Chapter 15
00:55:55.852 : en:Chapter 16
00:58:46.940 : en:Chapter 17
01:01:42.532 : en:Chapter 18
01:05:18.581 : en:Chapter 19
01:08:56.132 : en:Chapter 20
01:13:52.928 : en:Chapter 21
01:16:58.697 : en:Chapter 22
01:19:57.709 : en:Chapter 23
01:23:15.949 : en:Chapter 24
01:25:48.226 : en:Chapter 25
01:28:51.325 : en:Chapter 26
01:33:02.868 : en:Chapter 27
01:38:33.115 : en:Chapter 28
01:43:29.328 : en:Chapter 29
01:47:40.829 : en:Chapter 30