--- /dev/null
+// SPDX-License-Identifier: GPL-2.0
+/*
+ * Device Tree for ULCB + Kingfisher + Simple Audio Card (MIX + TDM Split)
+ *
+ * Copyright (C) 2022 Renesas Electronics Corp.
+ */
+
+/*
+ * Note:
+ * The HDMI output is ignored due to the limited number of subdevices
+ *
+ *     (A) CPU0 (2ch) <----> (2ch) (X) ak4613     (MIX-0)
+ *     (B) CPU1 (2ch)  --/                        (MIX-1)
+ *     (C) CPU3 (2ch)  ----> (8ch) (Y) PCM3168A-p (TDM-0 : 0,1ch)
+ *     (D) CPU2 (2ch)  --/                        (TDM-1 : 2,3ch)
+ *     (E) CPU4 (2ch)  --/                        (TDM-2 : 4,5ch)
+ *     (F) CPU5 (2ch)  --/                        (TDM-3 : 6,7ch)
+ *     (G) CPU6 (6ch) <----  (6ch) (Z) PCM3168A-c
+ *
+ *     (A) aplay   -D plughw:0,0 xxx.wav (MIX-0)
+ *     (B) aplay   -D plughw:0,1 xxx.wav (MIX-1)
+ *     (C) aplay   -D plughw:0,2 xxx.wav (TDM-0)
+ *     (D) aplay   -D plughw:0,3 xxx.wav (TDM-1)
+ *     (E) aplay   -D plughw:0,4 xxx.wav (TDM-2)
+ *     (F) aplay   -D plughw:0,5 xxx.wav (TDM-3)
+ *
+ *     (A) arecord -D plughw:0,0 xxx.wav
+ *     (G) arecord -D plughw:0,6 xxx.wav
+ */
+
+&sound_card {
+
+       simple-audio-card,routing = "ak4613 Playback",   "DAI0 Playback",
+                                   "ak4613 Playback",   "DAI1 Playback",
+                                   "DAI0 Capture",      "ak4613 Capture",
+                                   "pcm3168a Playback", "DAI2 Playback",
+                                   "pcm3168a Playback", "DAI3 Playback",
+                                   "pcm3168a Playback", "DAI4 Playback",
+                                   "pcm3168a Playback", "DAI5 Playback";
+
+       /* dai-link@0 is defined in ulcb.dtsi */
+
+       simple-audio-card,dai-link@1 {
+               #address-cells = <1>;
+               #size-cells = <0>;
+               reg = <1>;
+               convert-channels = <8>; /* to 8ch TDM */
+
+               /*
+                * (C) CPU2
+                */
+               cpu@0 {
+                       reg = <0>;
+                       bitclock-master;
+                       frame-master;
+                       sound-dai = <&rcar_sound 2>;
+               };
+               /*
+                * (D) CPU3
+                */
+               cpu@1 {
+                       reg = <1>;
+                       sound-dai = <&rcar_sound 3>;
+               };
+               /*
+                * (E) CPU4
+                */
+               cpu@2 {
+                       reg = <2>;
+                       sound-dai = <&rcar_sound 4>;
+               };
+               /*
+                * (F) CPU5
+                */
+               cpu@3 {
+                       reg = <3>;
+                       sound-dai = <&rcar_sound 5>;
+               };
+               /*
+                * (Y) PCM3168A-p
+                */
+               codec {
+                       prefix = "pcm3168a";
+                       mclk-fs = <512>;
+                       sound-dai = <&pcm3168a 0>;
+               };
+       };
+       simple-audio-card,dai-link@2 {
+               reg = <2>;
+               /*
+                * (G) CPU6
+                */
+               cpu {
+                       bitclock-master;
+                       frame-master;
+                       sound-dai = <&rcar_sound 6>;
+               };
+               /*
+                * (Z) PCM3168A-c
+                */
+               codec {
+                       prefix = "pcm3168a";
+                       mclk-fs = <512>;
+                       sound-dai = <&pcm3168a 1>;
+               };
+       };
+};
+
+&pcm3168a {
+       /*
+        * (Y) PCM3168A-p
+        * (Z) PCM3168A-c
+        */
+       #sound-dai-cells = <1>;
+};
+
+&rcar_sound {
+       rcar_sound,dai {
+
+               /* dai0-1 are defined in ulcb.dtsi */
+
+               /*
+                * (C) CPU2
+                */
+               dai2 {
+                       playback = <&ssiu30 &ssi3>;
+               };
+               /*
+                * (D) CPU3
+                */
+               dai3 {
+                       playback = <&ssiu31 &ssi3>;
+               };
+               /*
+                * (E) CPU4
+                */
+               dai4 {
+                       playback = <&ssiu32 &ssi3>;
+               };
+               /*
+                * (F) CPU5
+                */
+               dai5 {
+                       playback = <&ssiu33 &ssi3>;
+               };
+               /*
+                * (G) CPU6
+                */
+               dai6 {
+                       capture = <&ssi4>;
+               };
+       };
+};
 
--- /dev/null
+// SPDX-License-Identifier: GPL-2.0
+/*
+ * Device Tree for ULCB + Simple Audio Card (MIXer)
+ *
+ * Copyright (C) 2022 Renesas Electronics Corp.
+ */
+
+/*
+ * Note:
+ * The HDMI output is ignored due to the limited number of subdevices
+ *
+ *     (A) CPU0 (2ch) <----> (2ch) (X) ak4613  (MIX-0)
+ *     (B) CPU1 (2ch)  --/                     (MIX-1)
+ *
+ *     (A) aplay   -D plughw:0,0 xxx.wav
+ *     (B) aplay   -D plughw:0,1 xxx.wav
+ *
+ *     (A) arecord -D plughw:0,0 xxx.wav
+ */
+
+/ {
+       sound_card: sound {
+               #address-cells = <1>;
+               #size-cells = <0>;
+
+               compatible = "simple-scu-audio-card";
+               label = "rcar-sound";
+
+               simple-audio-card,prefix  = "ak4613";
+               simple-audio-card,routing = "ak4613 Playback", "DAI0 Playback",
+                                           "ak4613 Playback", "DAI1 Playback",
+                                           "DAI0 Capture",    "ak4613 Capture";
+
+               simple-audio-card,dai-link@0 {
+                       #address-cells = <1>;
+                       #size-cells = <0>;
+                       reg = <0>;
+                       convert-rate = <48000>;
+
+                       /*
+                        * (A) CPU0
+                        */
+                       cpu@0 {
+                               reg = <0>;
+                               bitclock-master;
+                               frame-master;
+                               sound-dai = <&rcar_sound 0>;
+                       };
+                       /*
+                        * (B) CPU1
+                        */
+                       cpu@1 {
+                               reg = <1>;
+                               sound-dai = <&rcar_sound 1>;
+                       };
+                       /*
+                        * (X) ak4613
+                        */
+                       codec {
+                               prefix = "ak4613";
+                               sound-dai = <&ak4613>;
+                       };
+               };
+       };
+};
+
+&ak4613 {
+       /*
+        * (X) ak4613
+        */
+       #sound-dai-cells = <0>;
+};
+
+&rcar_sound {
+       #sound-dai-cells = <1>;
+
+       rcar_sound,dai {
+               /*
+                * (A) CPU0
+                */
+               dai0 {
+                       playback = <&src1 &ctu02 &mix0 &dvc0 &ssi0>;
+                       capture  = <&ssi1 &src0 &dvc1>;
+               };
+               /*
+                * (B) CPU1
+                */
+               dai1 {
+                       playback = <&src2 &ctu03 &mix0 &dvc0 &ssi0>;
+               };
+       };
+};