esp-idf/components/perfmon/CMakeLists.txt

idf_build_get_property(target IDF_TARGET)
if(${target} STREQUAL "esp32c3" OR ${target} STREQUAL "esp32h2")
        return()
endif()

set(xtensa_perfmon_srcs "xtensa_perfmon_access.c"
                        "xtensa_perfmon_apis.c"
                        "xtensa_perfmon_masks.c")

idf_component_register(SRCS "${xtensa_perfmon_srcs}"
                       INCLUDE_DIRS "include"
                       REQUIRES "xtensa")