To reproduce:
1. Open the project attached in the comments with 8.2 package;
2. Switch graphics API to OpenGLES3;
3. Build and run on Mali device, check frame time;
4. In the project, change URP package to 10.0 (SRP master);
5. Repeat 3rd step and compare frame times.

Result: the apk with 10.0 package is slower 7-10ms than 8.2 package.

Reproduced with: 2020.2.0a17 + 10.0 (master SRP)
Not reproduced with 2020.2.0a17 + 8.2 (from the package manager)

Devices under test:
Reproduces:
Samsung Galaxy S7 GPU: Mali-T880 Android: 7
Samsung Galaxy Note 9 GPU: Mali-G72 Android: 10
Samsung Galaxy S20 Plus GPU: Mali-G77 Android: 10
Samsung Galaxy S9 (SM-G960F) GPU: Mali-G72 Android: 9
Samsung Galaxy S9 (SM-G960F) GPU: Mali-G72 Android: 8.0.0

Does not reproduce:
Huawei P20 Pro GPU: Mali-G72 Android: 8.1.0
Samsung Galaxy S9 GPU: Adreno 630 Android: 9
Huawei Nexus 6P GPU: Adreno 430 Android: 8.0.0