diff --git chrome/browser/themes/theme_service_factory.cc chrome/browser/themes/theme_service_factory.cc
index 5a0d5e736cb9..f1c9da3f73b1 100644
--- chrome/browser/themes/theme_service_factory.cc
+++ chrome/browser/themes/theme_service_factory.cc
@@ -7,6 +7,7 @@
 #include "base/logging.h"
 #include "base/no_destructor.h"
 #include "build/build_config.h"
+#include "cef/libcef/features/features.h"
 #include "chrome/browser/extensions/extension_system_factory.h"
 #include "chrome/browser/profiles/incognito_helpers.h"
 #include "chrome/browser/profiles/profile.h"
@@ -42,6 +43,10 @@ const ThemeHelper& GetThemeHelper() {
 
 }  // namespace
 
+#if BUILDFLAG(ENABLE_CEF)
+#include "cef/libcef/common/extensions/extensions_util.h"
+#endif
+
 // static
 ThemeService* ThemeServiceFactory::GetForProfile(Profile* profile) {
   return static_cast<ThemeService*>(
@@ -71,7 +76,13 @@ ThemeServiceFactory::ThemeServiceFactory()
           BrowserContextDependencyManager::GetInstance()) {
   DependsOn(extensions::ExtensionRegistryFactory::GetInstance());
   DependsOn(extensions::ExtensionPrefsFactory::GetInstance());
+#if BUILDFLAG(ENABLE_CEF)
+  if (extensions::ExtensionsEnabled()) {
+#endif
   DependsOn(extensions::ExtensionSystemFactory::GetInstance());
+#if BUILDFLAG(ENABLE_CEF)
+  }
+#endif
 }
 
 ThemeServiceFactory::~ThemeServiceFactory() {}