The most common reason aes_keys.txt doesn't "work" is that it’s in the wrong folder.

Getting this file to work can be finicky. If your keys aren't being detected, follow this guide to troubleshoot the most common pitfalls and get your games running. What is the aes_keys.txt File?

It generally goes into the citra-emu/sysdata folder on your internal storage.

Nintendo 3DS software is encrypted. To play these games on an emulator or decrypt them for modding, you need the "Seed" or "AES Keys" that the original hardware uses to read the data. Since these keys are copyrighted material, they aren't included with emulators. You have to provide them yourself in a simple text format. 1. Ensure Correct File Placement

Troubleshooting and Setup: Making Your 3DS aes_keys.txt Work