diff --git a/compiler/fir/java/src/org/jetbrains/kotlin/fir/java/JavaSymbolProvider.kt b/compiler/fir/java/src/org/jetbrains/kotlin/fir/java/JavaSymbolProvider.kt
index 6809b088572..e5c8b8fa188 100644
--- a/compiler/fir/java/src/org/jetbrains/kotlin/fir/java/JavaSymbolProvider.kt
+++ b/compiler/fir/java/src/org/jetbrains/kotlin/fir/java/JavaSymbolProvider.kt
@@ -11,29 +11,22 @@ import com.intellij.psi.PsiElement
 import com.intellij.psi.search.GlobalSearchScope
 import org.jetbrains.kotlin.descriptors.ClassKind
 import org.jetbrains.kotlin.descriptors.Visibility
-import org.jetbrains.kotlin.fir.FirSession
+import org.jetbrains.kotlin.fir.*
 import org.jetbrains.kotlin.fir.declarations.FirRegularClass
 import org.jetbrains.kotlin.fir.declarations.FirTypeParameter
 import org.jetbrains.kotlin.fir.declarations.addDefaultBoundIfNecessary
 import org.jetbrains.kotlin.fir.declarations.impl.FirTypeParameterImpl
 import org.jetbrains.kotlin.fir.declarations.visibility
-import org.jetbrains.kotlin.fir.generateValueOfFunction
-import org.jetbrains.kotlin.fir.generateValuesFunction
 import org.jetbrains.kotlin.fir.java.declarations.FirJavaClass
 import org.jetbrains.kotlin.fir.java.declarations.FirJavaConstructor
 import org.jetbrains.kotlin.fir.java.declarations.FirJavaField
 import org.jetbrains.kotlin.fir.java.declarations.FirJavaMethod
-import org.jetbrains.kotlin.fir.java.scopes.JavaClassEnhancementScope
-import org.jetbrains.kotlin.fir.java.scopes.JavaClassUseSiteMemberScope
-import org.jetbrains.kotlin.fir.java.scopes.JavaOverrideChecker
 import org.jetbrains.kotlin.fir.resolve.*
 import org.jetbrains.kotlin.fir.resolve.scopes.wrapScopeWithJvmMapped
 import org.jetbrains.kotlin.fir.scopes.FirScope
 import org.jetbrains.kotlin.fir.scopes.impl.*
 import org.jetbrains.kotlin.fir.symbols.CallableId
 import org.jetbrains.kotlin.fir.symbols.impl.*
-import org.jetbrains.kotlin.fir.toFirSourceElement
-import org.jetbrains.kotlin.fir.types.ConeClassErrorType
 import org.jetbrains.kotlin.fir.types.impl.ConeTypeParameterTypeImpl
 import org.jetbrains.kotlin.fir.types.impl.FirResolvedTypeRefImpl
 import org.jetbrains.kotlin.load.java.JavaClassFinder
@@ -257,6 +250,7 @@ class JavaSymbolProvider(
                         generateValuesFunction(session, classId.packageFqName, classId.relativeClassName)
                         generateValueOfFunction(session, classId.packageFqName, classId.relativeClassName)
                     }
+                    calculateSAM()
                 }
             }
         }
diff --git a/compiler/fir/lightTree/src/org/jetbrains/kotlin/fir/lightTree/converter/DeclarationsConverter.kt b/compiler/fir/lightTree/src/org/jetbrains/kotlin/fir/lightTree/converter/DeclarationsConverter.kt
index 2973120ef06..56f5790ffd6 100644
--- a/compiler/fir/lightTree/src/org/jetbrains/kotlin/fir/lightTree/converter/DeclarationsConverter.kt
+++ b/compiler/fir/lightTree/src/org/jetbrains/kotlin/fir/lightTree/converter/DeclarationsConverter.kt
@@ -456,6 +456,7 @@ class DeclarationsConverter(
                 firClass.generateValuesFunction(session, context.packageFqName, context.className)
                 firClass.generateValueOfFunction(session, context.packageFqName, context.className)
             }
+            firClass.calculateSAM()
 
             return@withChildClassName firClass
         }
diff --git a/compiler/fir/psi2fir/src/org/jetbrains/kotlin/fir/builder/RawFirBuilder.kt b/compiler/fir/psi2fir/src/org/jetbrains/kotlin/fir/builder/RawFirBuilder.kt
index 80cd4428520..87cd59584bd 100644
--- a/compiler/fir/psi2fir/src/org/jetbrains/kotlin/fir/builder/RawFirBuilder.kt
+++ b/compiler/fir/psi2fir/src/org/jetbrains/kotlin/fir/builder/RawFirBuilder.kt
@@ -618,6 +618,7 @@ class RawFirBuilder(session: FirSession, val scopeProvider: FirScopeProvider, va
                     firClass.generateValuesFunction(session, context.packageFqName, context.className)
                     firClass.generateValueOfFunction(session, context.packageFqName, context.className)
                 }
+                firClass.calculateSAM()
 
                 firClass
             }
diff --git a/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/deserialization/ClassDeserialization.kt b/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/deserialization/ClassDeserialization.kt
index 8e976644cfa..f9d72769d56 100644
--- a/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/deserialization/ClassDeserialization.kt
+++ b/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/deserialization/ClassDeserialization.kt
@@ -5,10 +5,10 @@
 
 package org.jetbrains.kotlin.fir.deserialization
 
-import org.jetbrains.kotlin.descriptors.ClassKind
 import org.jetbrains.kotlin.descriptors.Modality
 import org.jetbrains.kotlin.descriptors.Visibilities
 import org.jetbrains.kotlin.fir.FirSession
+import org.jetbrains.kotlin.fir.calculateSAM
 import org.jetbrains.kotlin.fir.declarations.FirResolvePhase
 import org.jetbrains.kotlin.fir.declarations.addDeclarations
 import org.jetbrains.kotlin.fir.declarations.impl.FirClassImpl
@@ -16,7 +16,6 @@ import org.jetbrains.kotlin.fir.declarations.impl.FirDeclarationStatusImpl
 import org.jetbrains.kotlin.fir.declarations.impl.FirEnumEntryImpl
 import org.jetbrains.kotlin.fir.declarations.impl.FirSealedClassImpl
 import org.jetbrains.kotlin.fir.scopes.KotlinScopeProvider
-import org.jetbrains.kotlin.fir.declarations.impl.*
 import org.jetbrains.kotlin.fir.symbols.CallableId
 import org.jetbrains.kotlin.fir.symbols.impl.*
 import org.jetbrains.kotlin.fir.types.impl.ConeClassLikeTypeImpl
@@ -150,4 +149,5 @@ fun deserializeClassToSymbol(
             }
         }
     }
+    firClass.calculateSAM()
 }
diff --git a/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/SamResolution.kt b/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/SamResolution.kt
index 1181009d929..e380655336e 100644
--- a/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/SamResolution.kt
+++ b/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/SamResolution.kt
@@ -244,6 +244,8 @@ private fun FirRegularClass.findSingleAbstractMethodByNames(
     scopeSession: ScopeSession,
     samCandidateNames: Set<Name>
 ): FirSimpleFunction? {
+    if (status.isNotSAM) return null
+
     var resultMethod: FirSimpleFunction? = null
     var metIncorrectMember = false
 
diff --git a/compiler/fir/tree/gen/org/jetbrains/kotlin/fir/declarations/FirDeclarationStatus.kt b/compiler/fir/tree/gen/org/jetbrains/kotlin/fir/declarations/FirDeclarationStatus.kt
index 81b48585fbf..1b3d21703e7 100644
--- a/compiler/fir/tree/gen/org/jetbrains/kotlin/fir/declarations/FirDeclarationStatus.kt
+++ b/compiler/fir/tree/gen/org/jetbrains/kotlin/fir/declarations/FirDeclarationStatus.kt
@@ -35,6 +35,7 @@ interface FirDeclarationStatus : FirElement {
     val isData: Boolean
     val isSuspend: Boolean
     val isStatic: Boolean
+    val isNotSAM: Boolean
 
     override fun <R, D> accept(visitor: FirVisitor<R, D>, data: D): R = visitor.visitDeclarationStatus(this, data)
 }
diff --git a/compiler/fir/tree/gen/org/jetbrains/kotlin/fir/declarations/FirResolvedDeclarationStatus.kt b/compiler/fir/tree/gen/org/jetbrains/kotlin/fir/declarations/FirResolvedDeclarationStatus.kt
index 44c45a4c243..b1bbe1bfd37 100644
--- a/compiler/fir/tree/gen/org/jetbrains/kotlin/fir/declarations/FirResolvedDeclarationStatus.kt
+++ b/compiler/fir/tree/gen/org/jetbrains/kotlin/fir/declarations/FirResolvedDeclarationStatus.kt
@@ -34,6 +34,7 @@ interface FirResolvedDeclarationStatus : FirDeclarationStatus {
     override val isData: Boolean
     override val isSuspend: Boolean
     override val isStatic: Boolean
+    override val isNotSAM: Boolean
 
     override fun <R, D> accept(visitor: FirVisitor<R, D>, data: D): R = visitor.visitResolvedDeclarationStatus(this, data)
 }
diff --git a/compiler/fir/tree/src/org/jetbrains/kotlin/fir/Utils.kt b/compiler/fir/tree/src/org/jetbrains/kotlin/fir/Utils.kt
index 819d1535f21..64cb1333ecc 100644
--- a/compiler/fir/tree/src/org/jetbrains/kotlin/fir/Utils.kt
+++ b/compiler/fir/tree/src/org/jetbrains/kotlin/fir/Utils.kt
@@ -6,11 +6,17 @@
 package org.jetbrains.kotlin.fir
 
 import org.jetbrains.kotlin.analyzer.ModuleInfo
+import org.jetbrains.kotlin.descriptors.Modality
+import org.jetbrains.kotlin.fir.declarations.FirProperty
+import org.jetbrains.kotlin.fir.declarations.FirRegularClass
+import org.jetbrains.kotlin.fir.declarations.FirSimpleFunction
+import org.jetbrains.kotlin.fir.declarations.impl.FirDeclarationStatusImpl
+import org.jetbrains.kotlin.fir.declarations.impl.FirModifiableClass
+import org.jetbrains.kotlin.fir.declarations.modality
 import org.jetbrains.kotlin.fir.expressions.FirBlock
 import org.jetbrains.kotlin.fir.expressions.FirExpression
 import org.jetbrains.kotlin.fir.expressions.FirExpressionWithSmartcast
 import org.jetbrains.kotlin.fir.expressions.FirWhenSubjectExpression
-import org.jetbrains.kotlin.fir.visitors.FirTransformer
 
 fun ModuleInfo.dependenciesWithoutSelf(): Sequence<ModuleInfo> = dependencies().asSequence().filter { it != this }
 
@@ -30,4 +36,27 @@ tailrec fun FirElement.unwrapSmartcast(): FirElement = if (this is FirExpression
     originalExpression.unwrapSmartcast()
 } else {
     this
+}
+
+private val PUBLIC_METHOD_NAMES_IN_OBJECT = setOf("equals", "hashCode", "getClass", "wait", "notify", "notifyAll", "toString")
+
+fun FirModifiableClass<FirRegularClass>.calculateSAM() {
+    val status = symbol.fir.status as FirDeclarationStatusImpl
+    var counter = 0
+    for (declaration in declarations) {
+        if (declaration is FirProperty && declaration.modality == Modality.ABSTRACT) {
+            status.isNotSAM = true
+            return
+        }
+        if (declaration is FirSimpleFunction) {
+            if (declaration.modality != Modality.ABSTRACT || declaration.name.asString() in PUBLIC_METHOD_NAMES_IN_OBJECT) {
+                continue
+            }
+            counter++
+            if (counter > 1) {
+                status.isNotSAM = true
+                return
+            }
+        }
+    }
 }
\ No newline at end of file
diff --git a/compiler/fir/tree/src/org/jetbrains/kotlin/fir/declarations/impl/FirDeclarationStatusImpl.kt b/compiler/fir/tree/src/org/jetbrains/kotlin/fir/declarations/impl/FirDeclarationStatusImpl.kt
index 082ca04e221..23c4b2d7a5b 100644
--- a/compiler/fir/tree/src/org/jetbrains/kotlin/fir/declarations/impl/FirDeclarationStatusImpl.kt
+++ b/compiler/fir/tree/src/org/jetbrains/kotlin/fir/declarations/impl/FirDeclarationStatusImpl.kt
@@ -121,6 +121,12 @@ open class FirDeclarationStatusImpl(
             this[STATIC] = value
         }
 
+    override var isNotSAM: Boolean
+        get() = this[NOT_SAM]
+        set(value) {
+            this[NOT_SAM] = value
+        }
+
     private enum class Modifier(val mask: Int) {
         EXPECT(0x1),
         ACTUAL(0x2),
@@ -136,7 +142,8 @@ open class FirDeclarationStatusImpl(
         COMPANION(0x800),
         DATA(0x1000),
         SUSPEND(0x2000),
-        STATIC(0x4000)
+        STATIC(0x4000),
+        NOT_SAM(0x8000)
     }
 
     override fun <R, D> acceptChildren(visitor: FirVisitor<R, D>, data: D) {}
diff --git a/compiler/fir/tree/tree-generator/src/org/jetbrains/kotlin/fir/tree/generator/NodeConfigurator.kt b/compiler/fir/tree/tree-generator/src/org/jetbrains/kotlin/fir/tree/generator/NodeConfigurator.kt
index ce6c1054d48..ba5b16f5599 100644
--- a/compiler/fir/tree/tree-generator/src/org/jetbrains/kotlin/fir/tree/generator/NodeConfigurator.kt
+++ b/compiler/fir/tree/tree-generator/src/org/jetbrains/kotlin/fir/tree/generator/NodeConfigurator.kt
@@ -302,7 +302,8 @@ object NodeConfigurator : AbstractFieldConfigurator() {
             +modality
             generateBooleanFields(
                 "expect", "actual", "override", "operator", "infix", "inline", "tailRec",
-                "external", "const", "lateInit", "inner", "companion", "data", "suspend", "static"
+                "external", "const", "lateInit", "inner", "companion", "data", "suspend",
+                "static", "notSAM"
             )
         }