1. Open file #this step is always same
2. Load + decode image into RAM as 32 RGBA #this step differs
3. Load image into GPU as 32 RGBA #this step is always same
Only part that changes along the file format is (in theory) the second one. So only it should be benchmarked in a file format benchmark, what is worse is that disc and GPU are quirky and don't actually have deterministic, consistent times so the results might be wrong if you include loading the file and uploading to GPU.
This benchmark makes no sense in the first place, just use whatever you feel comfortable with(I suggest png, because they are lossless, easy to edit and open in other programs, portable and common, just don't use bmp - they are too big for anything over few images) , if it's too slow there is little chance other format will be faster enough to make a difference.