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.

WORDPRESS_ROOT/wp-includes/default-constants.php

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“.