Hi, Fabio,
thanks for your response.
For your Information, we are using iMx6Q.
When we set the ahb_clk_root to a higher frequency (176MHz) the tdm output works synchronous to the Frame Sync also at 96khz and Bitlcock at 24,576 MHz. In normal operation without changing the ahb_clk_root, the tdm output is not synchronous to Framesync and has several dropouts, as you can see in the attached screenshots.

Framesync 96 khz, Bitclock 24,576 MHz, ahb_clk_root 132 MHz, tdm out not synchronous

Framesync 84 khz, Bitclock 21,504 MHz, ahb_clk_root 132 MHz, tdm out synchronous and working

Framesync 96 khz, Bitclock 24,576 MHz, ahb_clk_root 176 MHz, tdm out synchronous and working
It seems that the tdm_out(TX0) gets not enough data in normal operation and 96khz. Maybe one clock in the ESAI interface is not fast enough for external Bitclock with 24,756 MHz?
We know overclocking the AHB_clk_root is not a solution just a way the identify the problem.
Thanks for your response!
Best Regards
Andreas