On i.MX 8M SoC, the second program loader (SPL) is enabled in U-Boot. SPL is implemented as the first-level bootloader running on TCML (For i.MX 8M Nano and i.MX 8M Plus, the first-level bootloader runs in OCRAM). It is used to initialize DDR and load U-Boot, U-Boot DTB, Arm trusted firmware, and TEE OS (optional) from the boot device into the memory. After SPL completes loading the images, it jumps to the Arm trusted firmware BL31 directly. The BL31 starts the optional BL32 (TEE OS) and BL33 (U-Boot) for continue booting kernel. In imx-boot, the SPL is packed with DDR Firmware together, so that ROM can load them into Arm Cortex-M4 TCML or OCRAM (only for i.MX 8M Nano and i.MX 8M Plus). The U-Boot, U-Boot DTB, Arm Trusted firmware, and TEE OS (optional) are packed into a FIT image, which is finally built into imx-boot.
To build imx-boot image by using imx-mkimage.
Please follow the Chapter 4.5.13 "How to build imx-boot image by using imx-mkimage" in Linux User's Guide to make the flash.bin manually by yourself.