https://gcc.gnu.org/bugzilla/show_bug.cgi?id=109265

--- Comment #7 from Richard Biener <rguenth at gcc dot gnu.org> ---
Without USE:

module sgexx
    integer,parameter :: r8 = selected_real_kind(12) ! 8 byte real
contains
      SUBROUTINE SLACPY( UPLO, M, N, A, LDA, B, LDB )
      END SUBROUTINE SLACPY
      SUBROUTINE SLARFB( SIDE, TRANS, DIRECT, STOREV, M, N, K, V, LDV, &
                         T, LDT, C, LDC, WORK, LDWORK )
      REAL(r8)               C( LDC, * ), T( LDT, * ), V( LDV, * ), &
                         WORK( LDWORK, * )
      END SUBROUTINE SLARFB
      SUBROUTINE SLAMC2( BETA, T, RND, EPS, EMIN, RMIN, EMAX, RMAX )
      LOGICAL            FIRST, IEEE, IWARN, LIEEE1, LRND
      INTEGER            GNMIN, GPMIN, I, LBETA, LEMAX, LEMIN, LT, &
                         NGNMIN, NGPMIN
      REAL(r8)               A, B, C, HALF, LEPS, LRMAX, LRMIN, ONE, RBASE, &
                         SIXTH, SMALL, THIRD, TWO, ZERO
      IF( FIRST ) THEN
            SMALL = SLAMC3( SMALL*RBASE, ZERO )
         A = SLAMC3( ONE, SMALL )
         CALL SLAMC4( GPMIN, A, LBETA )
         CALL SLAMC4( GNMIN, -A, LBETA )
      END IF
      END SUBROUTINE SLAMC2
      FUNCTION SLAMC3( A, B )
      real(r8) slamc3
      REAL(r8)               A, B
      SLAMC3 = A + B
      END FUNCTION SLAMC3
      SUBROUTINE SLAMC4( EMIN, START, BASE )
      INTEGER            BASE, EMIN
      REAL(r8)               START
      REAL(r8)               A, B1, B2, C1, C2, D1, D2, ONE, RBASE, ZERO
      A = START
      ZERO = 0
      C1 = A
      C2 = A
      D1 = A
   10 CONTINUE
      IF( ( C1.EQ.A ) .AND. ( C2.EQ.A ) .AND. ( D1.EQ.A ) .AND. &
          ( D2.EQ.A ) ) THEN
         D2 = ZERO
         GO TO 10
      END IF
      END SUBROUTINE SLAMC4
      SUBROUTINE SGEMV ( TRANS, M, N, ALPHA, A, LDA, X, INCX, &
                         BETA, Y, INCY )
      END SUBROUTINE SGEMV
      SUBROUTINE STRMM ( SIDE, UPLO, TRANSA, DIAG, M, N, ALPHA, A, LDA, &
                         B, LDB )
      END SUBROUTINE STRMM
end module sgexx

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