diff --git a/esphome/components/adc/__init__.py b/esphome/components/adc/__init__.py
index 5f94c61a08..c3ababbb84 100644
--- a/esphome/components/adc/__init__.py
+++ b/esphome/components/adc/__init__.py
@@ -11,7 +11,13 @@ from esphome.components.esp32.const import (
     VARIANT_ESP32S3,
 )
 import esphome.config_validation as cv
-from esphome.const import CONF_ANALOG, CONF_INPUT, CONF_NUMBER, PLATFORM_ESP8266
+from esphome.const import (
+    CONF_ANALOG,
+    CONF_INPUT,
+    CONF_NUMBER,
+    PLATFORM_ESP8266,
+    PlatformFramework,
+)
 from esphome.core import CORE
 
 CODEOWNERS = ["@esphome/core"]
@@ -229,3 +235,18 @@ def validate_adc_pin(value):
         )(value)
 
     raise NotImplementedError
+
+
+PLATFORM_SOURCE_FILES: dict[str, set[PlatformFramework]] = {
+    "adc_sensor_esp32.cpp": {
+        PlatformFramework.ESP32_ARDUINO,
+        PlatformFramework.ESP32_IDF,
+    },
+    "adc_sensor_esp8266.cpp": {PlatformFramework.ESP8266_ARDUINO},
+    "adc_sensor_rp2040.cpp": {PlatformFramework.RP2040_ARDUINO},
+    "adc_sensor_libretiny.cpp": {
+        PlatformFramework.BK72XX_ARDUINO,
+        PlatformFramework.RTL87XX_ARDUINO,
+        PlatformFramework.LN882X_ARDUINO,
+    },
+}
diff --git a/esphome/components/debug/__init__.py b/esphome/components/debug/__init__.py
index 1955b5d22c..b5cdef4f0e 100644
--- a/esphome/components/debug/__init__.py
+++ b/esphome/components/debug/__init__.py
@@ -7,6 +7,7 @@ from esphome.const import (
     CONF_FREE,
     CONF_ID,
     CONF_LOOP_TIME,
+    PlatformFramework,
 )
 
 CODEOWNERS = ["@OttoWinter"]
@@ -44,3 +45,16 @@ CONFIG_SCHEMA = cv.All(
 async def to_code(config):
     var = cg.new_Pvariable(config[CONF_ID])
     await cg.register_component(var, config)
+
+
+PLATFORM_SOURCE_FILES: dict[str, set[PlatformFramework]] = {
+    "debug_esp32.cpp": {PlatformFramework.ESP32_ARDUINO, PlatformFramework.ESP32_IDF},
+    "debug_esp8266.cpp": {PlatformFramework.ESP8266_ARDUINO},
+    "debug_host.cpp": {PlatformFramework.HOST_NATIVE},
+    "debug_rp2040.cpp": {PlatformFramework.RP2040_ARDUINO},
+    "debug_libretiny.cpp": {
+        PlatformFramework.BK72XX_ARDUINO,
+        PlatformFramework.RTL87XX_ARDUINO,
+        PlatformFramework.LN882X_ARDUINO,
+    },
+}
diff --git a/esphome/components/deep_sleep/__init__.py b/esphome/components/deep_sleep/__init__.py
index 63b359bd5b..096d2eaa38 100644
--- a/esphome/components/deep_sleep/__init__.py
+++ b/esphome/components/deep_sleep/__init__.py
@@ -27,6 +27,7 @@ from esphome.const import (
     CONF_WAKEUP_PIN,
     PLATFORM_ESP32,
     PLATFORM_ESP8266,
+    PlatformFramework,
 )
 
 WAKEUP_PINS = {
@@ -313,3 +314,12 @@ async def deep_sleep_action_to_code(config, action_id, template_arg, args):
     var = cg.new_Pvariable(action_id, template_arg)
     await cg.register_parented(var, config[CONF_ID])
     return var
+
+
+PLATFORM_SOURCE_FILES: dict[str, set[PlatformFramework]] = {
+    "deep_sleep_esp32.cpp": {
+        PlatformFramework.ESP32_ARDUINO,
+        PlatformFramework.ESP32_IDF,
+    },
+    "deep_sleep_esp8266.cpp": {PlatformFramework.ESP8266_ARDUINO},
+}
diff --git a/esphome/components/http_request/__init__.py b/esphome/components/http_request/__init__.py
index 18373edb77..0eaecaac45 100644
--- a/esphome/components/http_request/__init__.py
+++ b/esphome/components/http_request/__init__.py
@@ -13,6 +13,7 @@ from esphome.const import (
     CONF_URL,
     CONF_WATCHDOG_TIMEOUT,
     PLATFORM_HOST,
+    PlatformFramework,
     __version__,
 )
 from esphome.core import CORE, Lambda
@@ -319,3 +320,17 @@ async def http_request_action_to_code(config, action_id, template_arg, args):
         await automation.build_automation(trigger, [], conf)
 
     return var
+
+
+PLATFORM_SOURCE_FILES: dict[str, set[PlatformFramework]] = {
+    "http_request_host.cpp": {PlatformFramework.HOST_NATIVE},
+    "http_request_arduino.cpp": {
+        PlatformFramework.ESP32_ARDUINO,
+        PlatformFramework.ESP8266_ARDUINO,
+        PlatformFramework.RP2040_ARDUINO,
+        PlatformFramework.BK72XX_ARDUINO,
+        PlatformFramework.RTL87XX_ARDUINO,
+        PlatformFramework.LN882X_ARDUINO,
+    },
+    "http_request_idf.cpp": {PlatformFramework.ESP32_IDF},
+}
diff --git a/esphome/components/i2c/__init__.py b/esphome/components/i2c/__init__.py
index 6adb9b71aa..db52479783 100644
--- a/esphome/components/i2c/__init__.py
+++ b/esphome/components/i2c/__init__.py
@@ -18,6 +18,7 @@ from esphome.const import (
     PLATFORM_ESP32,
     PLATFORM_ESP8266,
     PLATFORM_RP2040,
+    PlatformFramework,
 )
 from esphome.core import CORE, coroutine_with_priority
 import esphome.final_validate as fv
@@ -205,3 +206,16 @@ def final_validate_device_schema(
         {cv.Required(CONF_I2C_ID): fv.id_declaration_match_schema(hub_schema)},
         extra=cv.ALLOW_EXTRA,
     )
+
+
+PLATFORM_SOURCE_FILES: dict[str, set[PlatformFramework]] = {
+    "i2c_bus_arduino.cpp": {
+        PlatformFramework.ESP32_ARDUINO,
+        PlatformFramework.ESP8266_ARDUINO,
+        PlatformFramework.RP2040_ARDUINO,
+        PlatformFramework.BK72XX_ARDUINO,
+        PlatformFramework.RTL87XX_ARDUINO,
+        PlatformFramework.LN882X_ARDUINO,
+    },
+    "i2c_bus_esp_idf.cpp": {PlatformFramework.ESP32_IDF},
+}
diff --git a/esphome/components/libretiny/__init__.py b/esphome/components/libretiny/__init__.py
index 149e5d1179..e4f6f15576 100644
--- a/esphome/components/libretiny/__init__.py
+++ b/esphome/components/libretiny/__init__.py
@@ -20,6 +20,7 @@ from esphome.const import (
     KEY_FRAMEWORK_VERSION,
     KEY_TARGET_FRAMEWORK,
     KEY_TARGET_PLATFORM,
+    PlatformFramework,
     __version__,
 )
 from esphome.core import CORE
@@ -340,3 +341,12 @@ async def component_to_code(config):
         cg.add_platformio_option("custom_fw_version", __version__)
 
     await cg.register_component(var, config)
+
+
+PLATFORM_SOURCE_FILES: dict[str, set[PlatformFramework]] = {
+    "gpio_arduino.cpp": {
+        PlatformFramework.BK72XX_ARDUINO,
+        PlatformFramework.RTL87XX_ARDUINO,
+        PlatformFramework.LN882X_ARDUINO,
+    },
+}
diff --git a/esphome/components/logger/__init__.py b/esphome/components/logger/__init__.py
index 3d4907aa6e..4f65907210 100644
--- a/esphome/components/logger/__init__.py
+++ b/esphome/components/logger/__init__.py
@@ -42,6 +42,7 @@ from esphome.const import (
     PLATFORM_LN882X,
     PLATFORM_RP2040,
     PLATFORM_RTL87XX,
+    PlatformFramework,
 )
 from esphome.core import CORE, Lambda, coroutine_with_priority
 
@@ -444,3 +445,20 @@ async def logger_set_level_to_code(config, action_id, template_arg, args):
 
     lambda_ = await cg.process_lambda(Lambda(text), args, return_type=cg.void)
     return cg.new_Pvariable(action_id, template_arg, lambda_)
+
+
+PLATFORM_SOURCE_FILES: dict[str, set[PlatformFramework]] = {
+    "logger_esp32.cpp": {PlatformFramework.ESP32_ARDUINO, PlatformFramework.ESP32_IDF},
+    "logger_esp8266.cpp": {PlatformFramework.ESP8266_ARDUINO},
+    "logger_host.cpp": {PlatformFramework.HOST_NATIVE},
+    "logger_rp2040.cpp": {PlatformFramework.RP2040_ARDUINO},
+    "logger_libretiny.cpp": {
+        PlatformFramework.BK72XX_ARDUINO,
+        PlatformFramework.RTL87XX_ARDUINO,
+        PlatformFramework.LN882X_ARDUINO,
+    },
+    "task_log_buffer.cpp": {
+        PlatformFramework.ESP32_ARDUINO,
+        PlatformFramework.ESP32_IDF,
+    },
+}
diff --git a/esphome/components/mdns/__init__.py b/esphome/components/mdns/__init__.py
index ed230d43aa..43d214d77b 100644
--- a/esphome/components/mdns/__init__.py
+++ b/esphome/components/mdns/__init__.py
@@ -8,6 +8,7 @@ from esphome.const import (
     CONF_PROTOCOL,
     CONF_SERVICE,
     CONF_SERVICES,
+    PlatformFramework,
 )
 from esphome.core import CORE, coroutine_with_priority
 
@@ -108,3 +109,16 @@ async def to_code(config):
         )
 
         cg.add(var.add_extra_service(exp))
+
+
+PLATFORM_SOURCE_FILES: dict[str, set[PlatformFramework]] = {
+    "mdns_esp32.cpp": {PlatformFramework.ESP32_ARDUINO, PlatformFramework.ESP32_IDF},
+    "mdns_esp8266.cpp": {PlatformFramework.ESP8266_ARDUINO},
+    "mdns_host.cpp": {PlatformFramework.HOST_NATIVE},
+    "mdns_rp2040.cpp": {PlatformFramework.RP2040_ARDUINO},
+    "mdns_libretiny.cpp": {
+        PlatformFramework.BK72XX_ARDUINO,
+        PlatformFramework.RTL87XX_ARDUINO,
+        PlatformFramework.LN882X_ARDUINO,
+    },
+}
diff --git a/esphome/components/mqtt/__init__.py b/esphome/components/mqtt/__init__.py
index f0d5a95d43..101761be9d 100644
--- a/esphome/components/mqtt/__init__.py
+++ b/esphome/components/mqtt/__init__.py
@@ -54,6 +54,7 @@ from esphome.const import (
     PLATFORM_BK72XX,
     PLATFORM_ESP32,
     PLATFORM_ESP8266,
+    PlatformFramework,
 )
 from esphome.core import CORE, coroutine_with_priority
 
@@ -596,3 +597,11 @@ async def mqtt_enable_to_code(config, action_id, template_arg, args):
 async def mqtt_disable_to_code(config, action_id, template_arg, args):
     paren = await cg.get_variable(config[CONF_ID])
     return cg.new_Pvariable(action_id, template_arg, paren)
+
+
+PLATFORM_SOURCE_FILES: dict[str, set[PlatformFramework]] = {
+    "mqtt_backend_esp32.cpp": {
+        PlatformFramework.ESP32_ARDUINO,
+        PlatformFramework.ESP32_IDF,
+    },
+}
diff --git a/esphome/components/nextion/__init__.py b/esphome/components/nextion/__init__.py
index fb75daf4ba..332c27409c 100644
--- a/esphome/components/nextion/__init__.py
+++ b/esphome/components/nextion/__init__.py
@@ -1,5 +1,6 @@
 import esphome.codegen as cg
 from esphome.components import uart
+from esphome.const import PlatformFramework
 
 nextion_ns = cg.esphome_ns.namespace("nextion")
 Nextion = nextion_ns.class_("Nextion", cg.PollingComponent, uart.UARTDevice)
@@ -8,3 +9,15 @@ nextion_ref = Nextion.operator("ref")
 CONF_NEXTION_ID = "nextion_id"
 CONF_PUBLISH_STATE = "publish_state"
 CONF_SEND_TO_NEXTION = "send_to_nextion"
+
+PLATFORM_SOURCE_FILES: dict[str, set[PlatformFramework]] = {
+    "nextion_upload_arduino.cpp": {
+        PlatformFramework.ESP32_ARDUINO,
+        PlatformFramework.ESP8266_ARDUINO,
+        PlatformFramework.RP2040_ARDUINO,
+        PlatformFramework.BK72XX_ARDUINO,
+        PlatformFramework.RTL87XX_ARDUINO,
+        PlatformFramework.LN882X_ARDUINO,
+    },
+    "nextion_upload_idf.cpp": {PlatformFramework.ESP32_IDF},
+}
diff --git a/esphome/components/ota/__init__.py b/esphome/components/ota/__init__.py
index 627c55e910..bd7a97536c 100644
--- a/esphome/components/ota/__init__.py
+++ b/esphome/components/ota/__init__.py
@@ -7,6 +7,7 @@ from esphome.const import (
     CONF_OTA,
     CONF_PLATFORM,
     CONF_TRIGGER_ID,
+    PlatformFramework,
 )
 from esphome.core import CORE, coroutine_with_priority
 
@@ -120,3 +121,16 @@ async def ota_to_code(var, config):
         use_state_callback = True
     if use_state_callback:
         cg.add_define("USE_OTA_STATE_CALLBACK")
+
+
+PLATFORM_SOURCE_FILES: dict[str, set[PlatformFramework]] = {
+    "ota_backend_arduino_esp32.cpp": {PlatformFramework.ESP32_ARDUINO},
+    "ota_backend_esp_idf.cpp": {PlatformFramework.ESP32_IDF},
+    "ota_backend_arduino_esp8266.cpp": {PlatformFramework.ESP8266_ARDUINO},
+    "ota_backend_arduino_rp2040.cpp": {PlatformFramework.RP2040_ARDUINO},
+    "ota_backend_arduino_libretiny.cpp": {
+        PlatformFramework.BK72XX_ARDUINO,
+        PlatformFramework.RTL87XX_ARDUINO,
+        PlatformFramework.LN882X_ARDUINO,
+    },
+}
diff --git a/esphome/components/remote_receiver/__init__.py b/esphome/components/remote_receiver/__init__.py
index 5de7d8c9c4..f395aea3c8 100644
--- a/esphome/components/remote_receiver/__init__.py
+++ b/esphome/components/remote_receiver/__init__.py
@@ -15,6 +15,7 @@ from esphome.const import (
     CONF_TYPE,
     CONF_USE_DMA,
     CONF_VALUE,
+    PlatformFramework,
 )
 from esphome.core import CORE, TimePeriod
 
@@ -170,3 +171,17 @@ async def to_code(config):
     cg.add(var.set_buffer_size(config[CONF_BUFFER_SIZE]))
     cg.add(var.set_filter_us(config[CONF_FILTER]))
     cg.add(var.set_idle_us(config[CONF_IDLE]))
+
+
+PLATFORM_SOURCE_FILES: dict[str, set[PlatformFramework]] = {
+    "remote_receiver_esp32.cpp": {
+        PlatformFramework.ESP32_ARDUINO,
+        PlatformFramework.ESP32_IDF,
+    },
+    "remote_receiver_esp8266.cpp": {PlatformFramework.ESP8266_ARDUINO},
+    "remote_receiver_libretiny.cpp": {
+        PlatformFramework.BK72XX_ARDUINO,
+        PlatformFramework.RTL87XX_ARDUINO,
+        PlatformFramework.LN882X_ARDUINO,
+    },
+}
diff --git a/esphome/components/remote_transmitter/__init__.py b/esphome/components/remote_transmitter/__init__.py
index 713cee0186..1e935354f9 100644
--- a/esphome/components/remote_transmitter/__init__.py
+++ b/esphome/components/remote_transmitter/__init__.py
@@ -12,6 +12,7 @@ from esphome.const import (
     CONF_PIN,
     CONF_RMT_SYMBOLS,
     CONF_USE_DMA,
+    PlatformFramework,
 )
 from esphome.core import CORE
 
@@ -95,3 +96,17 @@ async def to_code(config):
         await automation.build_automation(
             var.get_complete_trigger(), [], on_complete_config
         )
+
+
+PLATFORM_SOURCE_FILES: dict[str, set[PlatformFramework]] = {
+    "remote_transmitter_esp32.cpp": {
+        PlatformFramework.ESP32_ARDUINO,
+        PlatformFramework.ESP32_IDF,
+    },
+    "remote_transmitter_esp8266.cpp": {PlatformFramework.ESP8266_ARDUINO},
+    "remote_transmitter_libretiny.cpp": {
+        PlatformFramework.BK72XX_ARDUINO,
+        PlatformFramework.RTL87XX_ARDUINO,
+        PlatformFramework.LN882X_ARDUINO,
+    },
+}
diff --git a/esphome/components/spi/__init__.py b/esphome/components/spi/__init__.py
index 55a4b9c8f6..43fd6920ac 100644
--- a/esphome/components/spi/__init__.py
+++ b/esphome/components/spi/__init__.py
@@ -31,6 +31,7 @@ from esphome.const import (
     PLATFORM_ESP32,
     PLATFORM_ESP8266,
     PLATFORM_RP2040,
+    PlatformFramework,
 )
 from esphome.core import CORE, coroutine_with_priority
 import esphome.final_validate as fv
@@ -423,3 +424,16 @@ def final_validate_device_schema(name: str, *, require_mosi: bool, require_miso:
         {cv.Required(CONF_SPI_ID): fv.id_declaration_match_schema(hub_schema)},
         extra=cv.ALLOW_EXTRA,
     )
+
+
+PLATFORM_SOURCE_FILES: dict[str, set[PlatformFramework]] = {
+    "spi_arduino.cpp": {
+        PlatformFramework.ESP32_ARDUINO,
+        PlatformFramework.ESP8266_ARDUINO,
+        PlatformFramework.RP2040_ARDUINO,
+        PlatformFramework.BK72XX_ARDUINO,
+        PlatformFramework.RTL87XX_ARDUINO,
+        PlatformFramework.LN882X_ARDUINO,
+    },
+    "spi_esp_idf.cpp": {PlatformFramework.ESP32_IDF},
+}
diff --git a/esphome/components/uart/__init__.py b/esphome/components/uart/__init__.py
index a0908a299c..03341b5ff3 100644
--- a/esphome/components/uart/__init__.py
+++ b/esphome/components/uart/__init__.py
@@ -27,6 +27,7 @@ from esphome.const import (
     CONF_TX_PIN,
     CONF_UART_ID,
     PLATFORM_HOST,
+    PlatformFramework,
 )
 from esphome.core import CORE
 import esphome.final_validate as fv
@@ -438,3 +439,17 @@ async def uart_write_to_code(config, action_id, template_arg, args):
     else:
         cg.add(var.set_data_static(data))
     return var
+
+
+PLATFORM_SOURCE_FILES: dict[str, set[PlatformFramework]] = {
+    "uart_component_esp32_arduino.cpp": {PlatformFramework.ESP32_ARDUINO},
+    "uart_component_esp_idf.cpp": {PlatformFramework.ESP32_IDF},
+    "uart_component_esp8266.cpp": {PlatformFramework.ESP8266_ARDUINO},
+    "uart_component_host.cpp": {PlatformFramework.HOST_NATIVE},
+    "uart_component_rp2040.cpp": {PlatformFramework.RP2040_ARDUINO},
+    "uart_component_libretiny.cpp": {
+        PlatformFramework.BK72XX_ARDUINO,
+        PlatformFramework.RTL87XX_ARDUINO,
+        PlatformFramework.LN882X_ARDUINO,
+    },
+}
diff --git a/esphome/components/wifi/__init__.py b/esphome/components/wifi/__init__.py
index e8ae9b1b4e..47c59af241 100644
--- a/esphome/components/wifi/__init__.py
+++ b/esphome/components/wifi/__init__.py
@@ -39,6 +39,7 @@ from esphome.const import (
     CONF_TTLS_PHASE_2,
     CONF_USE_ADDRESS,
     CONF_USERNAME,
+    PlatformFramework,
 )
 from esphome.core import CORE, HexInt, coroutine_with_priority
 import esphome.final_validate as fv
@@ -526,3 +527,15 @@ async def wifi_set_sta_to_code(config, action_id, template_arg, args):
         await automation.build_automation(var.get_error_trigger(), [], on_error_config)
     await cg.register_component(var, config)
     return var
+
+
+PLATFORM_SOURCE_FILES: dict[str, set[PlatformFramework]] = {
+    "wifi_component_esp32_arduino.cpp": {PlatformFramework.ESP32_ARDUINO},
+    "wifi_component_esp_idf.cpp": {PlatformFramework.ESP32_IDF},
+    "wifi_component_esp8266.cpp": {PlatformFramework.ESP8266_ARDUINO},
+    "wifi_component_libretiny.cpp": {
+        PlatformFramework.BK72XX_ARDUINO,
+        PlatformFramework.RTL87XX_ARDUINO,
+        PlatformFramework.LN882X_ARDUINO,
+    },
+}
diff --git a/esphome/const.py b/esphome/const.py
index 4aeb5179e6..085b9b39b8 100644
--- a/esphome/const.py
+++ b/esphome/const.py
@@ -1,5 +1,9 @@
 """Constants used by esphome."""
 
+from enum import Enum
+
+from esphome.enum import StrEnum
+
 __version__ = "2025.7.0-dev"
 
 ALLOWED_NAME_CHARS = "abcdefghijklmnopqrstuvwxyz0123456789-_"
@@ -7,14 +11,55 @@ VALID_SUBSTITUTIONS_CHARACTERS = (
     "abcdefghijklmnopqrstuvwxyzABCDEFGHIJKLMNOPQRSTUVWXYZ0123456789_"
 )
 
-PLATFORM_BK72XX = "bk72xx"
-PLATFORM_ESP32 = "esp32"
-PLATFORM_ESP8266 = "esp8266"
-PLATFORM_HOST = "host"
-PLATFORM_LIBRETINY_OLDSTYLE = "libretiny"
-PLATFORM_LN882X = "ln882x"
-PLATFORM_RP2040 = "rp2040"
-PLATFORM_RTL87XX = "rtl87xx"
+
+class Platform(StrEnum):
+    """Platform identifiers for ESPHome."""
+
+    BK72XX = "bk72xx"
+    ESP32 = "esp32"
+    ESP8266 = "esp8266"
+    HOST = "host"
+    LIBRETINY_OLDSTYLE = "libretiny"
+    LN882X = "ln882x"
+    RP2040 = "rp2040"
+    RTL87XX = "rtl87xx"
+
+
+class Framework(StrEnum):
+    """Framework identifiers for ESPHome."""
+
+    ARDUINO = "arduino"
+    ESP_IDF = "esp-idf"
+    NATIVE = "host"
+
+
+class PlatformFramework(Enum):
+    """Combined platform-framework identifiers with tuple values."""
+
+    # ESP32 variants
+    ESP32_ARDUINO = (Platform.ESP32, Framework.ARDUINO)
+    ESP32_IDF = (Platform.ESP32, Framework.ESP_IDF)
+
+    # Arduino framework platforms
+    ESP8266_ARDUINO = (Platform.ESP8266, Framework.ARDUINO)
+    RP2040_ARDUINO = (Platform.RP2040, Framework.ARDUINO)
+    BK72XX_ARDUINO = (Platform.BK72XX, Framework.ARDUINO)
+    RTL87XX_ARDUINO = (Platform.RTL87XX, Framework.ARDUINO)
+    LN882X_ARDUINO = (Platform.LN882X, Framework.ARDUINO)
+
+    # Host platform (native)
+    HOST_NATIVE = (Platform.HOST, Framework.NATIVE)
+
+
+# Maintain backward compatibility by reassigning after enum definition
+PLATFORM_BK72XX = Platform.BK72XX
+PLATFORM_ESP32 = Platform.ESP32
+PLATFORM_ESP8266 = Platform.ESP8266
+PLATFORM_HOST = Platform.HOST
+PLATFORM_LIBRETINY_OLDSTYLE = Platform.LIBRETINY_OLDSTYLE
+PLATFORM_LN882X = Platform.LN882X
+PLATFORM_RP2040 = Platform.RP2040
+PLATFORM_RTL87XX = Platform.RTL87XX
 
 
 SOURCE_FILE_EXTENSIONS = {".cpp", ".hpp", ".h", ".c", ".tcc", ".ino"}
diff --git a/esphome/core/config.py b/esphome/core/config.py
index 641c73a292..cfff50a5c8 100644
--- a/esphome/core/config.py
+++ b/esphome/core/config.py
@@ -35,6 +35,7 @@ from esphome.const import (
     CONF_TRIGGER_ID,
     CONF_VERSION,
     KEY_CORE,
+    PlatformFramework,
     __version__ as ESPHOME_VERSION,
 )
 from esphome.core import CORE, coroutine_with_priority
@@ -551,3 +552,11 @@ async def to_code(config: ConfigType) -> None:
             cg.add(dev.set_area_id(area_id_hash))
 
         cg.add(cg.App.register_device(dev))
+
+
+# Platform-specific source files for core
+PLATFORM_SOURCE_FILES: dict[str, set[PlatformFramework]] = {
+    "ring_buffer.cpp": {PlatformFramework.ESP32_ARDUINO, PlatformFramework.ESP32_IDF},
+    # Note: lock_free_queue.h and event_pool.h are header files and don't need to be filtered
+    # as they are only included when needed by the preprocessor
+}
diff --git a/esphome/dashboard/entries.py b/esphome/dashboard/entries.py
index e4825298f7..b138cfd272 100644
--- a/esphome/dashboard/entries.py
+++ b/esphome/dashboard/entries.py
@@ -9,6 +9,7 @@ import os
 from typing import TYPE_CHECKING, Any
 
 from esphome import const, util
+from esphome.enum import StrEnum
 from esphome.storage_json import StorageJSON, ext_storage_path
 
 from .const import (
@@ -18,7 +19,6 @@ from .const import (
     EVENT_ENTRY_STATE_CHANGED,
     EVENT_ENTRY_UPDATED,
 )
-from .enum import StrEnum
 from .util.subprocess import async_run_system_command
 
 if TYPE_CHECKING:
diff --git a/esphome/dashboard/enum.py b/esphome/enum.py
similarity index 100%
rename from esphome/dashboard/enum.py
rename to esphome/enum.py
diff --git a/esphome/loader.py b/esphome/loader.py
index 79a1d7f576..21e822da73 100644
--- a/esphome/loader.py
+++ b/esphome/loader.py
@@ -11,13 +11,26 @@ import sys
 from types import ModuleType
 from typing import Any
 
-from esphome.const import SOURCE_FILE_EXTENSIONS
+from esphome.const import (
+    KEY_CORE,
+    KEY_TARGET_FRAMEWORK,
+    KEY_TARGET_PLATFORM,
+    SOURCE_FILE_EXTENSIONS,
+    Framework,
+    Platform,
+    PlatformFramework,
+)
 from esphome.core import CORE
 import esphome.core.config
 from esphome.types import ConfigType
 
 _LOGGER = logging.getLogger(__name__)
 
+# Build unified lookup table from PlatformFramework enum
+_PLATFORM_FRAMEWORK_LOOKUP: dict[
+    tuple[Platform, Framework | None], PlatformFramework
+] = {pf.value: pf for pf in PlatformFramework}
+
 
 @dataclass(frozen=True, order=True)
 class FileResource:
@@ -107,13 +120,33 @@ class ComponentManifest:
 
     @property
     def resources(self) -> list[FileResource]:
-        """Return a list of all file resources defined in the package of this component.
+        """Return a list of all file resources defined in the package of this component."""
+        ret: list[FileResource] = []
 
-        This will return all cpp source files that are located in the same folder as the
-        loaded .py file (does not look through subdirectories)
-        """
-        ret = []
+        # Get current platform-framework combination
+        core_data: dict[str, Any] = CORE.data.get(KEY_CORE, {})
+        target_platform: Platform | None = core_data.get(KEY_TARGET_PLATFORM)
+        target_framework: Framework | None = core_data.get(KEY_TARGET_FRAMEWORK)
 
+        # Get platform-specific files mapping
+        platform_source_files: dict[str, set[PlatformFramework]] = getattr(
+            self.module, "PLATFORM_SOURCE_FILES", {}
+        )
+
+        # Get current PlatformFramework
+        lookup_key = (target_platform, target_framework)
+        current_platform_framework: PlatformFramework | None = (
+            _PLATFORM_FRAMEWORK_LOOKUP.get(lookup_key)
+        )
+
+        # Build set of allowed filenames for current platform
+        allowed_filenames: set[str] = set()
+        if current_platform_framework and platform_source_files:
+            for filename, platforms in platform_source_files.items():
+                if current_platform_framework in platforms:
+                    allowed_filenames.add(filename)
+
+        # Process all resources
         for resource in (
             r.name
             for r in importlib.resources.files(self.package).iterdir()
@@ -122,8 +155,13 @@ class ComponentManifest:
             if Path(resource).suffix not in SOURCE_FILE_EXTENSIONS:
                 continue
             if not importlib.resources.files(self.package).joinpath(resource).is_file():
-                # Not a resource = this is a directory (yeah this is confusing)
                 continue
+
+            # Check platform restrictions only if file is platform-specific
+            # Common files (not in platform_source_files) are always included
+            if resource in platform_source_files and resource not in allowed_filenames:
+                continue
+
             ret.append(FileResource(self.package, resource))
         return ret