//test.c
#include <stdio.h>
int main(void)
{puts("test");return 0;}

x86_64-w64-mingw32-gcc -fprofile-generate -o test test.c
/tmp/cccj8pnx.o:test.c:(.text+0x1a): undefined reference to `__gcov_indirect_call_profiler_v2'
/tmp/cccj8pnx.o:test.c:(.text+0x46): undefined reference to `__gcov_time_profiler'
/tmp/cccj8pnx.o:test.c:(.data+0xa0): undefined reference to `__gcov_merge_time_profile'
/tmp/cccj8pnx.o:test.c:(.rdata$.refptr.__gcov_indirect_call_callee[.refptr.__gcov_indirect_call_callee]+0x0): undefined reference to `__gcov_indirect_call_callee'
collect2: error: ld returned 1 exit status