How to Create VRMA
VRMA is an animation file format used for retargeting to VRM. It is a relatively new format, and currently there are few tools that support it.
As far as I know, Blender's VRM add-on for Blender is recommended because it also allows configuration of facial expressions.
The application's built-in animations are also created using this add-on, but since the T-Pose of animations exported from Blender differs from that of other exporters, there is a high risk that animation interpolation may break. Therefore, I recommend exporting from this add-on whenever possible. For more information on why differing T-poses can break animation interpolation, see here.