Si te muestra lo siguiente al ejecutar ~~~flutter doctor ~~~

1C:\Users\Jerson>flutter doctor
2Doctor summary (to see all details, run flutter doctor -v):
3[√] Flutter (Channel stable, 2.5.3, on Microsoft Windows [Versión 10.0.22000.258], locale es-PE)
4[!] Android toolchain - develop for Android devices (Android SDK version 31.0.0)
5   X cmdline-tools component is missing
6     Run `path/to/sdkmanager --install "cmdline-tools;latest"`
7     See https://developer.android.com/studio/command-line for more details.
8   X Android license status unknown.
9     Run `flutter doctor --android-licenses` to accept the SDK licenses.
10     See https://flutter.dev/docs/get-started/install/windows#android-setup for more details.
11[√] Chrome - develop for the web
12[√] Android Studio (version 2020.3)
13[√] VS Code (version 1.61.2)
14[√] Connected device (3 available)
15
16! Doctor found issues in 1 category. 

Hacer lo siguiente:

1. Open Android Studio

2. Tools Menu, SDK Manager

3. In the window that comes up there are inner panels, choose SDK Tools panel

4. Tick Android SDK Command-line Tools

5. Choose Apply button near the bottom of the window

Mas info: https://stackoverflow.com/questions/60475481/flutter-doctor-error-android-sdkmanager-tool-not-found-windows