https://github.com/opencv/opencv/pull/23991

From 00ca8f455e6a5588d905e3a0b268f18ee3fda5dd Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?S=C3=A9rgio=20M=2E=20Basto?= <sergio@serjux.com>
Date: Sun, 1 Oct 2023 16:12:25 +0100
Subject: [PATCH] `numpy.distutils` is removed in numpy 1.26 on Python 3.12.

so we don't use numpy.distutils to get includes dirs of python-numpy
---
 cmake/OpenCVDetectPython.cmake | 2 +-
 1 file changed, 1 insertion(+), 1 deletion(-)

diff --git a/cmake/OpenCVDetectPython.cmake b/cmake/OpenCVDetectPython.cmake
index 88a434185622..d4098ce8e60d 100644
--- a/cmake/OpenCVDetectPython.cmake
+++ b/cmake/OpenCVDetectPython.cmake
@@ -216,7 +216,7 @@ if(NOT ${found})
           message(STATUS "  PYTHON3_NUMPY_INCLUDE_DIRS")
         else()
           # Attempt to discover the NumPy include directory. If this succeeds, then build python API with NumPy
-          execute_process(COMMAND "${_executable}" -c "import os; os.environ['DISTUTILS_USE_SDK']='1'; import numpy.distutils; print(os.pathsep.join(numpy.distutils.misc_util.get_numpy_include_dirs()))"
+          execute_process(COMMAND "${_executable}" -c "import numpy; print(numpy.get_include())"
                           RESULT_VARIABLE _numpy_process
                           OUTPUT_VARIABLE _numpy_include_dirs
                           OUTPUT_STRIP_TRAILING_WHITESPACE)