IMA files are archiving formats for disk images of floppy disks. It is the same family as IMG files, and very similar to DCF.
The images then allow for replication, digital storage, or transmission of the floppy discs. Files created with the encoder will have an IMA extension.
The IMA itself contains a header and the raw dump of the floopy, but is not compatible with DCF, making the two competitors.
IMA files are supported in WinImage, Nero Burning ROM and MS Virtual Machine.