diff --git a/kernel/cgroup/cgroup.c b/kernel/cgroup/cgroup.c
index 9153b20e5cc6..e049edd66776 100644
--- a/kernel/cgroup/cgroup.c
+++ b/kernel/cgroup/cgroup.c
@@ -1339,6 +1339,7 @@ static void cgroup_destroy_root(struct cgroup_root *root)
 
 	mutex_unlock(&cgroup_mutex);
 
+	cgroup_rstat_exit(cgrp);
 	kernfs_destroy_root(root->kf_root);
 	cgroup_free_root(root);
 }
@@ -1751,6 +1752,12 @@ int rebind_subsystems(struct cgroup_root *dst_root, u16 ss_mask)
 				       &dcgrp->e_csets[ss->id]);
 		spin_unlock_irq(&css_set_lock);
 
+		if (ss->css_rstat_flush) {
+			list_del_rcu(&css->rstat_css_node);
+			list_add_rcu(&css->rstat_css_node,
+				     &dcgrp->rstat_css_list);
+		}
+
 		/* default hierarchy doesn't enable controllers by default */
 		dst_root->subsys_mask |= 1 << ssid;
 		if (dst_root == &cgrp_dfl_root) {
@@ -1971,10 +1978,14 @@ int cgroup_setup_root(struct cgroup_root *root, u16 ss_mask)
 	if (ret)
 		goto destroy_root;
 
-	ret = rebind_subsystems(root, ss_mask);
+	ret = cgroup_rstat_init(root_cgrp);
 	if (ret)
 		goto destroy_root;
 
+	ret = rebind_subsystems(root, ss_mask);
+	if (ret)
+		goto exit_stats;
+
 	ret = cgroup_bpf_inherit(root_cgrp);
 	WARN_ON_ONCE(ret);
 
@@ -2006,6 +2017,8 @@ int cgroup_setup_root(struct cgroup_root *root, u16 ss_mask)
 	ret = 0;
 	goto out;
 
+exit_stats:
+	cgroup_rstat_exit(root_cgrp);
 destroy_root:
 	kernfs_destroy_root(root->kf_root);
 	root->kf_root = NULL;
@@ -4934,8 +4947,7 @@ static void css_free_rwork_fn(struct work_struct *work)
 			cgroup_put(cgroup_parent(cgrp));
 			kernfs_put(cgrp->kn);
 			psi_cgroup_free(cgrp);
-			if (cgroup_on_dfl(cgrp))
-				cgroup_rstat_exit(cgrp);
+			cgroup_rstat_exit(cgrp);
 			kfree(cgrp);
 		} else {
 			/*
@@ -4976,8 +4988,7 @@ static void css_release_work_fn(struct work_struct *work)
 		/* cgroup release path */
 		TRACE_CGROUP_PATH(release, cgrp);
 
-		if (cgroup_on_dfl(cgrp))
-			cgroup_rstat_flush(cgrp);
+		cgroup_rstat_flush(cgrp);
 
 		spin_lock_irq(&css_set_lock);
 		for (tcgrp = cgroup_parent(cgrp); tcgrp;
@@ -5034,7 +5045,7 @@ static void init_and_link_css(struct cgroup_subsys_state *css,
 		css_get(css->parent);
 	}
 
-	if (cgroup_on_dfl(cgrp) && ss->css_rstat_flush)
+	if (ss->css_rstat_flush)
 		list_add_rcu(&css->rstat_css_node, &cgrp->rstat_css_list);
 
 	BUG_ON(cgroup_css(cgrp, ss));
@@ -5159,11 +5170,9 @@ static struct cgroup *cgroup_create(struct cgroup *parent, const char *name,
 	if (ret)
 		goto out_free_cgrp;
 
-	if (cgroup_on_dfl(parent)) {
-		ret = cgroup_rstat_init(cgrp);
-		if (ret)
-			goto out_cancel_ref;
-	}
+	ret = cgroup_rstat_init(cgrp);
+	if (ret)
+		goto out_cancel_ref;
 
 	/* create the directory */
 	kn = kernfs_create_dir(parent->kn, name, mode, cgrp);
@@ -5250,8 +5259,7 @@ out_psi_free:
 out_kernfs_remove:
 	kernfs_remove(cgrp->kn);
 out_stat_exit:
-	if (cgroup_on_dfl(parent))
-		cgroup_rstat_exit(cgrp);
+	cgroup_rstat_exit(cgrp);
 out_cancel_ref:
 	percpu_ref_exit(&cgrp->self.refcnt);
 out_free_cgrp:
diff --git a/kernel/cgroup/rstat.c b/kernel/cgroup/rstat.c
index d51175cedfca..faa767a870ba 100644
--- a/kernel/cgroup/rstat.c
+++ b/kernel/cgroup/rstat.c
@@ -285,8 +285,6 @@ void __init cgroup_rstat_boot(void)
 
 	for_each_possible_cpu(cpu)
 		raw_spin_lock_init(per_cpu_ptr(&cgroup_rstat_cpu_lock, cpu));
-
-	BUG_ON(cgroup_rstat_init(&cgrp_dfl_root.cgrp));
 }
 
 /*