I found this error cause my memory size same in both format:-http://www.cocos2d-iphone.org/forum/topic/31092.
In CCTexturePVR.m ->
// Not word aligned ?
if( mod != 0 ) {
NSUInteger neededBytes = (4 - mod ) / (bpp/8);
printf("\n");
NSLog(@"cocos2d: WARNING. Current texture size=(%tu,%tu). Convert it to size=(%tu,%tu) in order to save memory", _width, _height, _width + neededBytes, _height );
NSLog(@"cocos2d: WARNING: File: %@", [path lastPathComponent] );
NSLog(@"cocos2d: WARNING: For further info visit: http://www.cocos2d-iphone.org/forum/topic/31092");
printf("\n");
}
its cocos2d or iOS bug which can be handle by adjusting pvr.ccz size Size dimension should be divisible by 4 but not the Power Of two. it will resolve bug and get expected memory difference for Both Format