PHP code is not just some text which needs to be stored. It’s also programming code which is executed on the server, which means it takes memory and processing power on the server to run.
Note that the number of PHP files doesn’t matter that much for CPU usage though. Please see the article again, it explains what can cause high CPU usage.
Ok i see
I have too many codes that gets executed
Logins, Registrations, 25 diffrent pages that have 24 - 50 diffrent codes that gets executed in my admin CP