requirements.txt cannot be found

[isFakeAccount]

When using install_requires = file: requirements.txt I get the following warning when building wheel

/tmp/build-env-nuzfyi6h/lib/python3.10/site-packages/setuptools/config/expand.py:144: UserWarning: File '/tmp/build-via-sdist-4zcnbxq8/PSNAWP-1.1.0/requirements.txt' cannot be found
  warnings.warn(f"File {path!r} cannot be found")
/tmp/build-env-nuzfyi6h/lib/python3.10/site-packages/setuptools/config/expand.py:144: UserWarning: File '/tmp/build-via-sdist-4zcnbxq8/PSNAWP-1.1.0/requirements_dev.txt' cannot be found
  warnings.warn(f"File {path!r} cannot be found")
* Installing packages in isolated environment... (setuptools, wheel)
* Building wheel...
/tmp/build-env-nuzfyi6h/lib/python3.10/site-packages/setuptools/config/expand.py:144: UserWarning: File '/tmp/build-via-sdist-4zcnbxq8/PSNAWP-1.1.0/requirements.txt' cannot be found
  warnings.warn(f"File {path!r} cannot be found")
/tmp/build-env-nuzfyi6h/lib/python3.10/site-packages/setuptools/config/expand.py:144: UserWarning: File '/tmp/build-via-sdist-4zcnbxq8/PSNAWP-1.1.0/requirements_dev.txt' cannot be found
  warnings.warn(f"File {path!r} cannot be found")

What should I do to fix these warnings? Is it a bug?

I am using this command to build

python -m build

[abravalheri]

I think that you need to guarantee the .txt files are bundled in the sdist.
You can use MANIFEST.in to ensure that or something like setuptools-scm.

Please have a look on https://setuptools.pypa.io/en/latest/userguide/miscellaneous.html.