diff --git a/tools/perf/arch/arm/Build b/tools/perf/arch/arm/Build
index e69de29bb2d1..41bf61da476a 100644
--- a/tools/perf/arch/arm/Build
+++ b/tools/perf/arch/arm/Build
@@ -0,0 +1,2 @@
+libperf-y += util/
+libperf-$(CONFIG_DWARF_UNWIND) += tests/
diff --git a/tools/perf/arch/arm/Makefile b/tools/perf/arch/arm/Makefile
index 09d62153d384..7fbca175099e 100644
--- a/tools/perf/arch/arm/Makefile
+++ b/tools/perf/arch/arm/Makefile
@@ -1,14 +1,3 @@
 ifndef NO_DWARF
 PERF_HAVE_DWARF_REGS := 1
-LIB_OBJS += $(OUTPUT)arch/$(ARCH)/util/dwarf-regs.o
-endif
-ifndef NO_LIBUNWIND
-LIB_OBJS += $(OUTPUT)arch/$(ARCH)/util/unwind-libunwind.o
-endif
-ifndef NO_LIBDW_DWARF_UNWIND
-LIB_OBJS += $(OUTPUT)arch/$(ARCH)/util/unwind-libdw.o
-endif
-ifndef NO_DWARF_UNWIND
-LIB_OBJS += $(OUTPUT)arch/$(ARCH)/tests/regs_load.o
-LIB_OBJS += $(OUTPUT)arch/$(ARCH)/tests/dwarf-unwind.o
 endif
diff --git a/tools/perf/arch/arm/tests/Build b/tools/perf/arch/arm/tests/Build
new file mode 100644
index 000000000000..b30eff9bcc83
--- /dev/null
+++ b/tools/perf/arch/arm/tests/Build
@@ -0,0 +1,2 @@
+libperf-y += regs_load.o
+libperf-y += dwarf-unwind.o
diff --git a/tools/perf/arch/arm/util/Build b/tools/perf/arch/arm/util/Build
new file mode 100644
index 000000000000..d22e3d07de3d
--- /dev/null
+++ b/tools/perf/arch/arm/util/Build
@@ -0,0 +1,4 @@
+libperf-$(CONFIG_DWARF) += dwarf-regs.o
+
+libperf-$(CONFIG_LIBUNWIND)          += unwind-libunwind.o
+libperf-$(CONFIG_LIBDW_DWARF_UNWIND) += unwind-libdw.o