diff --git a/esphome/components/libretiny/core.cpp b/esphome/components/libretiny/core.cpp
index eb749a828c..54d5d68fe7 100644
--- a/esphome/components/libretiny/core.cpp
+++ b/esphome/components/libretiny/core.cpp
@@ -18,21 +18,24 @@ namespace esphome {
 void HOT yield() { ::yield(); }
 // Skip the Arduino core's ::millis() wrapper so the public esphome::millis() is
 // inlinable at its call sites and matches MillisInternal::get()'s fast path.
-// IRAM_ATTR is kept because components (e.g. rotary_encoder) call millis() from
-// ISR handlers. On RTL87xx / LN882x, millis() dispatches to xTaskGetTickCountFromISR()
-// in ISR context to satisfy the FreeRTOS API contract; on BK72xx it intentionally
-// matches the Arduino core's wiring.c and always uses xTaskGetTickCount().
 //
 // RTL87xx and LN882x run FreeRTOS at 1 kHz, so xTaskGetTickCount() is already in
-// milliseconds. BK72xx runs at 500 Hz — multiply by portTICK_PERIOD_MS (== 2) to
-// convert ticks to milliseconds, matching the Arduino core's wiring.c.
+// milliseconds. IRAM_ATTR is kept on those families because components (e.g.
+// rotary_encoder) call millis() from ISR handlers, and in ISR context millis()
+// dispatches to xTaskGetTickCountFromISR() to satisfy the FreeRTOS API contract.
+//
+// BK72xx runs FreeRTOS at 500 Hz — multiply by portTICK_PERIOD_MS (== 2) to convert
+// ticks to milliseconds, matching the Arduino core's wiring.c. IRAM_ATTR is a no-op
+// on BK72xx (see hal.h): the SDK masks FIQ + IRQ at the CPU around every flash
+// operation, so no ISR runs while flash is stalled and IRAM placement is unnecessary.
+// BK72xx therefore also skips the ISR dispatch, matching the Arduino core.
 #if defined(USE_RTL87XX) || defined(USE_LN882X)
 uint32_t IRAM_ATTR HOT millis() {
   static_assert(configTICK_RATE_HZ == 1000, "millis() fast path requires 1 kHz FreeRTOS tick");
   return in_isr_context() ? xTaskGetTickCountFromISR() : xTaskGetTickCount();
 }
 #elif defined(USE_BK72XX)
-uint32_t IRAM_ATTR HOT millis() {
+uint32_t HOT millis() {
   static_assert(configTICK_RATE_HZ == 500, "BK72xx millis() fast path assumes 500 Hz FreeRTOS tick");
   return xTaskGetTickCount() * portTICK_PERIOD_MS;
 }