Notes on Android
Unless you’re targeting specific hardware (such as Tegra), ETC2 compression is the most efficient option for Android, offering the best balance of quality and file size (with associated memory size requirements). If you need an alpha channel, you could store it externally and still benefit from a lower Texture file size.
You can use ETC1 for Textures that have an alpha channel, but only if the build is for Android and the Textures are placed on an atlas (by specifying the packing tag). To enable this, tick the Compress using ETC1 checkbox for the Texture. Unity splits the resulting atlas into two Textures, each without an alpha channel, and then combines them in the final parts of the render pipeline.
To store an alpha channel in a Texture, use RGBA16 bit compression, which is supported by all hardware vendors.
Cuidado con los shaders personalizados...