diff --git a/esphome/components/pulse_counter/pulse_counter_sensor.cpp b/esphome/components/pulse_counter/pulse_counter_sensor.cpp
index bd3e4fcbef..2bc80c352c 100644
--- a/esphome/components/pulse_counter/pulse_counter_sensor.cpp
+++ b/esphome/components/pulse_counter/pulse_counter_sensor.cpp
@@ -13,9 +13,9 @@ PulseCounterStorageBase *get_storage(bool hw_pcnt) {
   return (hw_pcnt ? (PulseCounterStorageBase *) (new HwPulseCounterStorage)
                   : (PulseCounterStorageBase *) (new BasicPulseCounterStorage));
 }
-#else
+#else   // HAS_PCNT
 PulseCounterStorageBase *get_storage(bool) { return new BasicPulseCounterStorage; }
-#endif
+#endif  // HAS_PCNT
 
 void IRAM_ATTR BasicPulseCounterStorage::gpio_intr(BasicPulseCounterStorage *arg) {
   const uint32_t now = micros();
@@ -28,14 +28,17 @@ void IRAM_ATTR BasicPulseCounterStorage::gpio_intr(BasicPulseCounterStorage *arg
   switch (mode) {
     case PULSE_COUNTER_DISABLE:
       break;
-    case PULSE_COUNTER_INCREMENT:
-      arg->counter++;
-      break;
-    case PULSE_COUNTER_DECREMENT:
-      arg->counter--;
-      break;
+    case PULSE_COUNTER_INCREMENT: {
+      auto x = arg->counter + 1;
+      arg->counter = x;
+    } break;
+    case PULSE_COUNTER_DECREMENT: {
+      auto x = arg->counter - 1;
+      arg->counter = x;
+    } break;
   }
 }
+
 bool BasicPulseCounterStorage::pulse_counter_setup(InternalGPIOPin *pin) {
   this->pin = pin;
   this->pin->setup();
@@ -43,6 +46,7 @@ bool BasicPulseCounterStorage::pulse_counter_setup(InternalGPIOPin *pin) {
   this->pin->attach_interrupt(BasicPulseCounterStorage::gpio_intr, this, gpio::INTERRUPT_ANY_EDGE);
   return true;
 }
+
 pulse_counter_t BasicPulseCounterStorage::read_raw_value() {
   pulse_counter_t counter = this->counter;
   pulse_counter_t ret = counter - this->last_value;
@@ -141,6 +145,7 @@ bool HwPulseCounterStorage::pulse_counter_setup(InternalGPIOPin *pin) {
   }
   return true;
 }
+
 pulse_counter_t HwPulseCounterStorage::read_raw_value() {
   pulse_counter_t counter;
   pcnt_get_counter_value(this->pcnt_unit, &counter);
@@ -148,7 +153,7 @@ pulse_counter_t HwPulseCounterStorage::read_raw_value() {
   this->last_value = counter;
   return ret;
 }
-#endif
+#endif  // HAS_PCNT
 
 void PulseCounterSensor::setup() {
   ESP_LOGCONFIG(TAG, "Setting up pulse counter '%s'...", this->name_.c_str());
diff --git a/esphome/components/pulse_counter/pulse_counter_sensor.h b/esphome/components/pulse_counter/pulse_counter_sensor.h
index fc3d8711d1..cea9fa7bf9 100644
--- a/esphome/components/pulse_counter/pulse_counter_sensor.h
+++ b/esphome/components/pulse_counter/pulse_counter_sensor.h
@@ -9,7 +9,7 @@
 #if defined(USE_ESP32) && !defined(USE_ESP32_VARIANT_ESP32C3)
 #include <driver/pcnt.h>
 #define HAS_PCNT
-#endif
+#endif  // defined(USE_ESP32) && !defined(USE_ESP32_VARIANT_ESP32C3)
 
 namespace esphome {
 namespace pulse_counter {
@@ -22,9 +22,9 @@ enum PulseCounterCountMode {
 
 #ifdef HAS_PCNT
 using pulse_counter_t = int16_t;
-#else
+#else   // HAS_PCNT
 using pulse_counter_t = int32_t;
-#endif
+#endif  // HAS_PCNT
 
 struct PulseCounterStorageBase {
   virtual bool pulse_counter_setup(InternalGPIOPin *pin) = 0;
@@ -57,7 +57,7 @@ struct HwPulseCounterStorage : public PulseCounterStorageBase {
   pcnt_unit_t pcnt_unit;
   pcnt_channel_t pcnt_channel;
 };
-#endif
+#endif  // HAS_PCNT
 
 PulseCounterStorageBase *get_storage(bool hw_pcnt = false);