Reproduction steps:
1. Open the project attached
2. Enable Vulkan Graphics API in the Player Settings > Other Settings > Graphics APIs
3. Build and Run on Android
4. Open the Profiler window (Window > Analysis > Profiler)
5. Attach the device to the Profiler
6. Click on the Memory area and click on the Take Sample button
7. Go to Assets > Texture2D > "01_HD Texture 01" and observe the Memory value

Expected result: The Profiler shows that Texture memory usage is 1.3MB
Actual result: The Profiler shows that Texture memory usage is 294B (In every Unity version it is different)

Reproducible with: 2019.4.29f1, 2020.3.16f1, 2021.2.0b6, 2022.1.0a4
Not reproducible with: 2021.1.17f1

Reproducible on:
VLNQA00321, Xiaomi MI 9 (MI 9), Android 10, CPU: Snapdragon 855 SM8150, GPU: Adreno (TM) 640 (Not always reproducible)

Not reproducible on:
VLNQA00122, Samsung Galaxy S9 (SM-G960F), Android 10, CPU: Snapdragon 855 SM8150, GPU: Mali-G72
VLNQA00331, Huawei P20 lite (ANE-LX1), Android 9, CPU: HiSilicon Kirin 659, GPU: Mali-T830
VLNQA00038, Htc Desire 510 (HTC Desire 510), Android 4.4.3, CPU: Snapdragon 410 MSM8916, GPU: Adreno (TM) 306
VLNQA00285, Samsung Galaxy J4 Core (SM-J410F), Android 8.1.0, CPU: Snapdragon 425 MSM8917, GPU: Adreno (TM) 308
VLNQA00042, Lge LG G3 (LG-D855), Android 5, CPU: Snapdragon 801 MSM8974AC, GPU: Adreno (TM) 330
VLNQA00013 - Galaxy S6 Edge+ (SM-G928F), OS: 7.0.0, CPU: Exynos 7 Octa (7420), GPU: Mali-T760