ww bought this item and we need to connect via spdif for home theater receiver but it seems there is no connections for spdif. In the unit there is spdif connections but didnt work out

Typically most of the android boxes contains 1/8" coaxial spdif. So if your AV receiver (home theater) doesn't have a coaxial spdif input, you need to convert it to optical spdif. So you gonna need a cable like this: 

https://www.amazon.com/Micca-Premium-SPDIF-Digital-Coaxial/dp/B00V436UQU

 

and to convert it to optical output something like this:

https://www.ramelectronics.net/pof-820-1.aspx

 

 

I know it is a hell of devices but this is the only way to get your optical output.

But check may be your home theater has a coaxial spdif input and you are only going to need the first cable.