How to reproduce:
1. Open the "IN_61657" project
2. In the Project Settings make sure OpenGLES3 Graphics API is selected
3. In the Build Settings "Run Device" dropdown, select the desired device
4. Press Build And Run
5. In the Player Disable "Cube Visibility" checkbox
6. Observe the "GPU FrameTime" value

Expected result: value is ~20-40ms
Actual result: value is ~27380000ms

Reproducible with: 2022.1.0b15, 2022.3.14f1, 2023.2.1f1, 2023.3.0a15
Not reproducible with: 2021.3.32f1
Couldn’t test with: 2022.1.0a1 - 2022.1.0b14

Testing environment: Windows 10 Pro, macOS Ventura 13.5.2
Not reproducible on: No other environment tested

Reproducible with these devices:
VLNQA00267, Samsung Galaxy S10+ (SM-G975F), Android 12, CPU: Exynos 9 (9820), GPU: Mali-G76
VLNQA00178, Xiaomi Redmi Note 4 (Redmi Note 4), Android 6.0, CPU: MediaTek Helio X20 MT6797M, GPU: Mali-T880
VLNQA00489, Htc 10 (HTC 10), Android 6.0.1, CPU: Snapdragon 820 MSM8996, GPU: Adreno (TM) 530
VLNQA00120, Google Pixel 2 (Pixel 2), Android 8.1.0, CPU: Snapdragon 835 MSM8998, GPU: Adreno (TM) 540
Pixel 6a (Android 14) (user reported)
Galaxy A51 Global (Android 13) (user reported)

Notes:
- Galaxy S10+ not recognising GPU FrameTime in 2021.3.32f1 (this seems to be a different issue because it affects both GLES3 and Vulkan)
- Xiaomi Redmi Note 4 and Htc 10 do not recognise GPU FrameTime in 2022.3.14f1, 2023.2.1f1, and 2023.3.0a15 (this seems to be a different issue because it affects both OpenGLES3 and Vulkan)
- Not reproducible in the Editor or Windows Standalone Platform
- Not reproducible with Vulkan Graphics API
- Changing resolutions also doesn't affect GPU FrameTime value when using OpenGLES3 Graphics API
- Enabling “Require ES3.1”, “Require ES3.1+AEP”, “Require ES3.2” doesn’t fix the issue
- Couldn't find a regressed version between 2022.1.0a1 and 2022.1.b14 due to errors in the Console