diff --git a/lib/report.js b/lib/report.js
index c8914cb32..82666bf20 100644
--- a/lib/report.js
+++ b/lib/report.js
@@ -62,8 +62,23 @@ class Report {
       try {
         const path = resolve(this.resolve, v8ScriptCov.url)
         const script = v8toIstanbul(path, this.wrapperLength)
-        script.applyCoverage(v8ScriptCov.functions)
-        map.merge(script.toIstanbul())
+
+        if (v8ScriptCov.functions.every(({ functionName, ranges }) => {
+          if (!script.source.includes(functionName)) {
+            return false
+          }
+
+          for (const { endOffset } of ranges) {
+            if (endOffset > script.source.length) {
+              return false
+            }
+          }
+
+          return true
+        })) {
+          script.applyCoverage(v8ScriptCov.functions)
+          map.merge(script.toIstanbul())
+        }
       } catch (err) {
         console.warn(`file: ${v8ScriptCov.url} error: ${err.stack}`)
       }
diff --git a/package-lock.json b/package-lock.json
index c9a6cc63d..e3dc11da8 100644
--- a/package-lock.json
+++ b/package-lock.json
@@ -3742,9 +3742,9 @@
       "integrity": "sha512-yXJmeNaw3DnnKAOKJE51sL/ZaYfWJRl1pK9dr19YFCu0ObS231AB1/LbqTKRAQ5kw8A90rA6fr4riOUpTZvQZA=="
     },
     "v8-to-istanbul": {
-      "version": "2.0.4",
-      "resolved": "https://registry.npmjs.org/v8-to-istanbul/-/v8-to-istanbul-2.0.4.tgz",
-      "integrity": "sha512-eAHPnQYNHlZWxfa76dUrgdBK7cTmSSoX1aPq1yH/0tImW2gAGLw2GF+hhMaKAD9RvyJUP6pfSLVmV3HkoRv5oA=="
+      "version": "2.1.0",
+      "resolved": "https://registry.npmjs.org/v8-to-istanbul/-/v8-to-istanbul-2.1.0.tgz",
+      "integrity": "sha512-3XHoQH/BjY5vO26v2puZ4hs54z5O4s5R8AfKH5ktu0hANWNtYDOFwB1iBstkGISgEpohs/U81vY8B0KbQz3N2A=="
     },
     "validate-npm-package-license": {
       "version": "3.0.4",
diff --git a/package.json b/package.json
index 1f1bc4d13..432e53df1 100644
--- a/package.json
+++ b/package.json
@@ -42,7 +42,7 @@
     "rimraf": "^2.6.2",
     "test-exclude": "^5.0.0",
     "uuid": "^3.3.2",
-    "v8-to-istanbul": "^2.0.4",
+    "v8-to-istanbul": "^2.1.0",
     "yargs": "^13.1.0",
     "yargs-parser": "^10.1.0"
   },
diff --git a/test/fixtures/export-large.js b/test/fixtures/export-large.js
new file mode 100644
index 000000000..1e37811e4
--- /dev/null
+++ b/test/fixtures/export-large.js
@@ -0,0 +1,354 @@
+module.exports = function foo() {
+  /* This file contains a lot of lines to test if `endOffset` of the CJS-ESM bridge is always larger than the EOF position.
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+}
diff --git a/test/fixtures/export.js b/test/fixtures/export.js
new file mode 100644
index 000000000..809d30c3e
--- /dev/null
+++ b/test/fixtures/export.js
@@ -0,0 +1,2 @@
+// The CJS-MJS bridge has both `set` and `get` functions in its contents
+module.exports = () => 'setget';
diff --git a/test/fixtures/export.mjs b/test/fixtures/export.mjs
index 491a402b6..51753ec75 100644
--- a/test/fixtures/export.mjs
+++ b/test/fixtures/export.mjs
@@ -4,4 +4,4 @@ export function foo () {
 
 export default function bar () {
   return 'bar'
-}
\ No newline at end of file
+}
diff --git a/test/fixtures/import.mjs b/test/fixtures/import.mjs
index dc89146b7..22b69f7bc 100644
--- a/test/fixtures/import.mjs
+++ b/test/fixtures/import.mjs
@@ -1,3 +1,7 @@
-import foo from './export'
+import fooEsm from './export.mjs'
+import fooCjs from './export.js'
+import fooCjsLarge from './export-large.js'
 
-console.info(foo())
\ No newline at end of file
+console.info(fooEsm())
+console.info(fooCjs())
+console.info(fooCjsLarge())
diff --git a/test/integration.js.snap b/test/integration.js.snap
index e4bc5bf56..6623f0a91 100644
--- a/test/integration.js.snap
+++ b/test/integration.js.snap
@@ -2,13 +2,17 @@
 
 exports[`c8 ESM Modules collects coverage for ESM modules 1`] = `
 ",bar
-------------|----------|----------|----------|----------|-------------------|
-File        |  % Stmts | % Branch |  % Funcs |  % Lines | Uncovered Line #s |
-------------|----------|----------|----------|----------|-------------------|
-All files   |       80 |      100 |       50 |       80 |                   |
- export.mjs |    71.43 |      100 |       50 |    71.43 |               2,3 |
- import.mjs |      100 |      100 |      100 |      100 |                   |
-------------|----------|----------|----------|----------|-------------------|
+setget
+foo
+-----------------|----------|----------|----------|----------|-------------------|
+File             |  % Stmts | % Branch |  % Funcs |  % Lines | Uncovered Line #s |
+-----------------|----------|----------|----------|----------|-------------------|
+All files        |    99.46 |      100 |       75 |    99.46 |                   |
+ export-large.js |      100 |      100 |      100 |      100 |                   |
+ export.js       |      100 |      100 |      100 |      100 |                   |
+ export.mjs      |    71.43 |      100 |       50 |    71.43 |               2,3 |
+ import.mjs      |      100 |      100 |      100 |      100 |                   |
+-----------------|----------|----------|----------|----------|-------------------|
 ,"
 `;