diff --git a/esphome/build_helpers/pch.py b/esphome/build_helpers/pch.py
index 112bf2d2eb..7141b39aba 100644
--- a/esphome/build_helpers/pch.py
+++ b/esphome/build_helpers/pch.py
@@ -212,18 +212,6 @@ _PCH_STRIP_FLAGS_WITH_ARG = frozenset({"-o", "-c", "-MT", "-MF", "-MQ"})
 _PCH_STRIP_FLAGS = frozenset({"-MD", "-MMD", "-MP", "-MM", "-M"})
 
 
-def _db_source_path(entry: dict, build_dir: Path) -> Path:
-    """A compile database entry's source file as a resolved absolute path."""
-    path = Path(entry["file"])
-    if not path.is_absolute():
-        directory = entry.get("directory")
-        base = (
-            Path(directory) if isinstance(directory, str) and directory else build_dir
-        )
-        path = base / path
-    return path.resolve()
-
-
 def pch_compile_command(
     build_dir: Path, header: Path, gch: Path
 ) -> tuple[list[str], Path] | None:
@@ -254,7 +242,7 @@ def pch_compile_command(
             if isinstance(e, dict)
             and isinstance(e.get("file"), str)
             and e["file"].endswith(CXX_SOURCE_SUFFIXES)
-            and _db_source_path(e, build_dir).is_relative_to(src_root)
+            and Path(e["file"]).resolve().is_relative_to(src_root)
         ),
         None,
     )