Does the Sprout100 Upsample?

I am a real newbie to digital audio, so I have been learning much since buying my Sprout100.
Does the ESS Sabre 9016 DAC upsample the signal it receives? As an example, the 16 bit 44.1kHz received from my CD player via a Toslink connection (yes…I know so many are streaming these days, but I still love my CDs).

Thank you,