WordPress does not take max_memory limit from PHP.ini
New Versions of wordpress does no take the max_memory_limit from PHP.ini.
This is because the wordpress default memory limit is already defined in the following file.
If you want to modify, edit the above files and change the memory in the following lines
define('WP_MEMORY_LIMIT', 'YOUR_VALUE'); define( 'WP_MAX_MEMORY_LIMIT', 'YOUR_VALUE' );
For example if your want to set 1024 Megabytes set it as “1024M“.