How to reproduce:
1. Open the "IN_67380" project
2. In the Build Settings "Run Device" dropdown, select the desired device
3. Press Build And Run
4. Observe the FPS displayed in the Player
5. Wait for 2-5 sec

Expected result: Frame rate is stable around 60 FPS
Actual result: Frame rate drops to 40-50 FPS (user mentioned frame rate drop from 45-40 and lower on Amazone Fire HD 8 (12th generation))

Reproducible with: 2021.3.34f1, 2022.3.19f1, 2023.2.9f1, 2023.3.0b5

Testing environment: Windows 10 Pro
Not reproducible on: No other environment tested

Reproducible on these devices:
Amazone Fire HD (12th generation) (user reported)
VLNQA00489, Htc 10 (HTC 10), Android 6.0.1, CPU: Snapdragon 820 MSM8996, GPU: Adreno (TM) 530

Not reproducible on these devices:
VLNQA00391, Xiaomi - (M2006C3LG), Android 10, CPU: MediaTek Helio G25 (MT6762G), GPU: PowerVR Rogue GE8320
VLNQA00120, Google Pixel 2 (Pixel 2), Android 8.1.0, CPU: Snapdragon 835 MSM8998, GPU: Adreno (TM) 540
VLNQA00564, Amazon Fire HD 8 (2015) (KFMEWI), Android 5.1.1, CPU: MediaTek MT8135, GPU: PowerVR Rogue G6200
VLNQA00251, Amazon UNKNOWN (KFDOWI), Android 5.1.1, CPU: MediaTek MT8163, GPU: Mali-T720
VLNQA00547 - Samsung Galaxy Tab A8
VLNQA00267, Samsung Galaxy S10+ (SM-G975F), Android 12, CPU: Exynos 9 (9820), GPU: Mali-G76
VLNQA00520, Samsung Galaxy S22 (SM-S901U), Android 14, CPU: Snapdragon 8 Gen 1 (SM8450), GPU: Adreno (TM) 730
VLNQA00523, Samsung Galaxy S23 (SM-S911U), Android 13, CPU: Snapdragon 8 Gen 2 (SM8550), GPU: Adreno (TM) 740
VLNQA00270, Samsung Galaxy S10e (SM-G970F), Android 12, CPU: Exynos 9 (9820), GPU: Mali-G76
VLNQA00321, Xiaomi MI 9 (MI 9), Android 10, CPU: Snapdragon 855 SM8150, GPU: Adreno (TM) 640
VLNQA00178, Xiaomi Redmi Note 4 (Redmi Note 4), Android 6.0, CPU: MediaTek Helio X20 MT6797M, GPU: Mali-T880

Notes:
- Reproducible with both Vulkan and OpenGLES Graphics API
- User mentioned that opening up the app/task switcher and then going back to the Player causes the frame rate to return to a steady 60 FPS (possibly depending on the device but this temporary fix worked only for a few seconds on tested Htc 10 device)
- User mentioned "Creating an AdMob banner ad view in the game seems to resolve the GPU issues and frame rate dropping"
- Device Amazon Fire HD 8 (2017) behaves the opposite: on this device the frame rate varies between 60 and 70 FPS (increases)
- User mentioned spikes in the Profiler “PostLateUpdate.FinishFrameRendering/Gfx.WaitForPresentOnGfxThread/Semaphore.WaitForSignal“ but I couldn’t see any spikes specifically caused by “Semaphore.WaitForSignal“ but higher usage increase was observed on “PostLateUpdate.FinishFrameRendering“ when frame rate dropped
- Not reproducible on the Windows Standalone Platform