First, wrong place. Second, there is no possible way to even dump 3DS games yet. Third, No$GBA is made to only read .gba and .nds files. The extensions of 3DS games will be different. Short answer; most likely no. Long answer; HOW THE FUCK ARE WE SUPPOSED TO KNOW?!
You're not following I guess? We are this close to dump 3DS games, we already can dump 3DS save files from the cartridge and hack them.
Dumping a game and dumping a save are substantially different. You would have to have zero understanding of how any of it works to think that they were even remotely the same. It's so different, you can dump a legitimate DS cartridge without a very specific apparatus, but even a normal DS save requires the save adapter (which the 3DS also uses FYI). You're terrible at this smart thing.
They would have to totally break all of the encryption around the SD card, which would most likely take a substantial amount of time.