I would try posting this question on the diyaudio.com forum. I think they would have a better understanding of the circuit and parts.
DIY: AES to S/PDIF adapter
The goal is to make a 'pig-tail' adapter to convert AES3 (110 ohm) to S/PDIF (75 ohm). It seems that both impedance
and attenuation need to be corrected. This would require resistors. Currently, the two components work fine together with a cheap off-the-shelf XLR/RCA adapter - with no corrections. I'd like to make an adapter with corrections and with better quality parts .
Below is a link to a webpage with more info. I know how to solder. Unfortunately, I have no idea how to read a wiring schematic. Hopefully, somebody in the community can offer instructions as to what value resistors to put on which leg? I don't wish to use transformers. This is AES3 - not AES3id.
Thx for your help.
https://www.ranecommercial.com/legacy/pdf/ranenotes/Interfacing_AES3_&_SPDIF.pdf