index.cjs

// dist/index.cjs
'use strict';

function Foo() {
}

module.exports = Foo;

index.d.cts

// dist/index.d.cts
declare function Foo(): void;

export { Foo as default };

index.ts

// src/index.ts
export default function Foo() {}

package.json

{
  "name": "test-case",
  "version": "1.0.0",
  "exports": {
    "require": {
      "types": "./dist/index.d.cts",
      "default": "./dist/index.cjs"
    },
    "import": {
      "types": "./dist/index.d.mts",
      "default": "./dist/index.mjs"
    }
  },
  "scripts": {
    "build": "pkgroll"
  },
  "devDependencies": {
    "@types/node": "^18.11.8",
    "pkgroll": "^2.0.1",
    "typescript": "^5.0.0"
  },
  "engines": {
    "node": ">= 18.0.0"
  }
}

test.js

// @ts-check
const Foo = require('./dist/index.cjs');

new Foo()