CONFIG_PERFORMANCE_COUNTERS is not available for thedefaultarchitecture x86.
Result is shown for architecture avr32
default or selected kernelversion does not have config value CONFIG_PERFORMANCE_COUNTERS.
Result is shown for kernelversion 6.5.1

CONFIG_PERFORMANCE_COUNTERS (not configurable)

configname: CONFIG_PERFORMANCE_COUNTERS

Linux Kernel Configuration
└─>System Type and features
└─>PERFORMANCE_COUNTERS
In linux kernel since version 2.6.19 (release Date: 2006-11-29)