diff --git a/arch/arm/mach-uniphier/arm32/Makefile b/arch/arm/mach-uniphier/arm32/Makefile
new file mode 100644
index 0000000..376c06b
--- /dev/null
+++ b/arch/arm/mach-uniphier/arm32/Makefile
@@ -0,0 +1,13 @@
+#
+# SPDX-License-Identifier:	GPL-2.0+
+#
+
+ifdef CONFIG_SPL_BUILD
+obj-y += lowlevel_init.o
+obj-$(CONFIG_DEBUG_LL) += debug_ll.o
+else
+obj-y += late_lowlevel_init.o
+obj-y += cache_uniphier.o
+endif
+
+obj-y += timer.o