How to collect test coverage including untested files?

[DanilAgafonov]

Is it possible to include untested files in coverage report?

Reason: I want to know how much code I have uncovered in my project overall. I want to see files for which I haven't created any tests and never imported them anywhere.

Example:
Let's say I have src/index.js file. And I run node --test --experimental-test-coverage --test-coverage-include="src/**/*" in the root of my project. My expectation: report should include index.js showing that zero lines covered with tests.