diff --git a/src/index.ts b/src/index.ts
index 7fcf88b..05a792f 100644
--- a/src/index.ts
+++ b/src/index.ts
@@ -1,10 +1,10 @@
-import type { ExistingRawSourceMap } from 'rollup';
-import { Plugin, TransformResult, createLogger } from 'vite';
-import { createInstrumenter } from 'istanbul-lib-instrument';
-import TestExclude from 'test-exclude';
 import { loadNycConfig } from '@istanbuljs/load-nyc-config';
+import { createInstrumenter } from 'istanbul-lib-instrument';
 import picocolors from 'picocolors';
-import {createIdentitySourceMap} from "./source-map";
+import type { ExistingRawSourceMap } from 'rollup';
+import TestExclude from 'test-exclude';
+import { Plugin, TransformResult, createLogger } from 'vite';
+import { createIdentitySourceMap } from './source-map';
 
 const { yellow } = picocolors;
 
@@ -14,9 +14,9 @@ declare global {
 }
 
 export interface IstanbulPluginOptions {
-  include?: string|string[];
-  exclude?: string|string[];
-  extension?: string|string[];
+  include?: string | string[];
+  exclude?: string | string[];
+  extension?: string | string[];
   requireEnv?: boolean;
   cypress?: boolean;
   checkProd?: boolean;
@@ -40,9 +40,9 @@ function sanitizeSourceMap(rawSourceMap: ExistingRawSourceMap): ExistingRawSourc
   return JSON.parse(JSON.stringify(sourceMap));
 }
 
-function getEnvVariable(key: string, prefix: string|string[], env: Record<string, any>): string {
+function getEnvVariable(key: string, prefix: string | string[], env: Record<string, any>): string {
   if (Array.isArray(prefix)) {
-    const envPrefix = prefix.find(pre => {
+    const envPrefix = prefix.find((pre) => {
       const prefixedName = `${pre}${key}`;
 
       return env[prefixedName] != null;
@@ -77,11 +77,51 @@ async function createTestExclude(opts: IstanbulPluginOptions): Promise<TestExclu
 function resolveFilename(id: string): string {
   // Fix for @vitejs/plugin-vue in serve mode (#67)
   // To remove the annoying query parameters from the filename
-  const [ filename ] = id.split('?vue');
+  const [filename] = id.split('?vue');
 
   return filename;
 }
 
+/** # Fix for vue Single-File Components instrumentation in build mode. (cf issue #96)
+ *
+ * ## Option API SFC splits file into 2
+ *
+ * 1. id: /path/to/file.vue which contains all the code **What we need to instrument**
+ * 2. id: /path/to/file.vue?vue&type=style&... which contains no source code
+ *
+ * ## Composition API SFC splits file into 3 chunks
+ *
+ * 1. id: /path/to/file.vue which contains only impors and exports but no user's source code
+ * 2. id: /path/to/file.vue?vue&type=style&... which contains no source code
+ * 3. id: /path/to/file.vue?vue&type=script&... which contains all the user's source code **What we need to instrument**
+ *
+ * ## Diff of chunk 1
+ *
+ * - Composition API: starts with `import _sfc_main from '/path/to/file.vue?vue&type=script...'\n`
+ * - Option API: starts with `\nconst _sfc_main = {\n`
+ *
+ */
+function canInstrumentChunk(id: string, srcCode: string): boolean {
+  const is1stChunk = id.endsWith('.vue');
+  const is2ndChunk = /\?vue&type=style/.test(id);
+  const is3rdChunk = /\?vue&type=script/.test(id);
+  const isCompositionAPI = /import _sfc_main from/.test(srcCode);
+  if (is2ndChunk) {
+    // never instrument type=style
+    return false;
+  }
+  if (is3rdChunk) {
+    // always instrument type=script
+    return true;
+  }
+  if (is1stChunk) {
+    // instrument 1st chunk only if it's Option API
+    return !isCompositionAPI;
+  }
+  // instrument if not a vue chunk
+  return true;
+}
+
 export default function istanbulPlugin(opts: IstanbulPluginOptions = {}): Plugin {
   const requireEnv = opts?.requireEnv ?? false;
   const checkProd = opts?.checkProd ?? true;
@@ -107,9 +147,7 @@ export default function istanbulPlugin(opts: IstanbulPluginOptions = {}): Plugin
     name: PLUGIN_NAME,
     apply(_, env) {
       // If forceBuildInstrument is true run for both serve and build
-      return forceBuildInstrument
-        ? true
-        : env.command == 'serve';
+      return forceBuildInstrument ? true : env.command == 'serve';
     },
     // istanbul only knows how to instrument JavaScript,
     // this allows us to wait until the whole code is JavaScript to
@@ -118,14 +156,17 @@ export default function istanbulPlugin(opts: IstanbulPluginOptions = {}): Plugin
     async config(config) {
       // If sourcemap is not set (either undefined or false)
       if (!config.build?.sourcemap) {
-        logger.warn(`${PLUGIN_NAME}> ${yellow(`Sourcemaps was automatically enabled for code coverage to be accurate.
- To hide this message set build.sourcemap to true, 'inline' or 'hidden'.`)}`);
+        logger.warn(
+          `${PLUGIN_NAME}> ${yellow(
+            'Sourcemaps was automatically enabled for code coverage to be accurate.\n To hide this message set build.sourcemap to true, "inline" or "hidden".'
+          )}`
+        );
 
         // Enforce sourcemapping,
-        config.build = config.build || {};
+        config.build ??= {};
         config.build.sourcemap = true;
       }
-      testExclude = await createTestExclude(opts)
+      testExclude = await createTestExclude(opts);
     },
     configResolved(config) {
       // We need to check if the plugin should enable after all configuration is resolved
@@ -139,9 +180,11 @@ export default function istanbulPlugin(opts: IstanbulPluginOptions = {}): Plugin
         : getEnvVariable('COVERAGE', envPrefix, env);
       const envVar = envCoverage?.toLowerCase() ?? '';
 
-      if ((checkProd && isProduction && !forceBuildInstrument) ||
+      if (
+        (checkProd && isProduction && !forceBuildInstrument) ||
         (!requireEnv && envVar === 'false') ||
-        (requireEnv && envVar !== 'true')) {
+        (requireEnv && envVar !== 'true')
+      ) {
         enabled = false;
       }
     },
@@ -157,7 +200,7 @@ export default function istanbulPlugin(opts: IstanbulPluginOptions = {}): Plugin
           return next();
         }
 
-        const coverage = (global.__coverage__) ?? null;
+        const coverage = global.__coverage__ ?? null;
         let data: string;
 
         try {
@@ -178,7 +221,9 @@ export default function istanbulPlugin(opts: IstanbulPluginOptions = {}): Plugin
         // do not transform if ssr
         return;
       }
-
+      if (!canInstrumentChunk(id, srcCode)) {
+        return;
+      }
       const filename = resolveFilename(id);
 
       if (testExclude.shouldInstrument(filename)) {
@@ -187,10 +232,12 @@ export default function istanbulPlugin(opts: IstanbulPluginOptions = {}): Plugin
         const code = instrumenter.instrumentSync(srcCode, filename, combinedSourceMap);
 
         // Create an identity source map with the same number of fields as the combined source map
-        const identitySourceMap = sanitizeSourceMap(createIdentitySourceMap(filename, srcCode, {
-          file: combinedSourceMap.file,
-          sourceRoot: combinedSourceMap.sourceRoot
-        }));
+        const identitySourceMap = sanitizeSourceMap(
+          createIdentitySourceMap(filename, srcCode, {
+            file: combinedSourceMap.file,
+            sourceRoot: combinedSourceMap.sourceRoot,
+          })
+        );
 
         // Create a result source map to combine with the source maps of previous plugins
         instrumenter.instrumentSync(srcCode, filename, identitySourceMap);