ESP32 ULP build does not follow CMakeLists

Using the example project https://github.com/platformio/platform-espressif32/tree/master/examples/espidf-ulp-adc
Change the “ulp” folder to “ulp_test” and then change in main/CMakeLists.txt
From set(ulp_s_sources "../ulp/adc.S")
To set(ulp_s_sources "../ulp_test/adc.S")
Expectation: pio run should build the project normally
Result: main/ulp_adc_example_main.c:22:10: fatal error: ulp_main.h: No such file or directory

Building the same project with idf.py build works
PIO build seems to ignore CMakeLists.txt by looking for the ulp folder exclusively and compiles every .S file in it.
Both PIO and IDF builds work normally without file and naming changes.
Any ideas for workaround with the exception of an extra pre scripts?

The “ulp” path is not configurable.

You can file an issue in Issues · platformio/platform-espressif32 · GitHub.

I see. I’ve made a GitHub Issue https://github.com/platformio/platform-espressif32/issues/940