Example : .loe needed in TeX.gitignore

main.tex

\documentclass[11pt]{report}
\usepackage[left=25mm,right=25mm,top=30mm,bottom=30mm]{geometry}
\usepackage{amsmath} % math
\usepackage{amssymb} % math
\usepackage[hidelinks]{hyperref}
\usepackage{titlesec}
\usepackage{amsthm}
\usepackage{lipsum}
\usepackage{thmtools}
\usepackage{comment}
\title{\LaTeX .gitignore : .loe files}
\author{github @seungwonpark} 
\date{\today}

% Theorem formatting
\makeatletter
\newtheoremstyle{GSHScustom} % name
{\topsep}% Space above
{\topsep}% Space below
{}% Body font
{}% Indent amount
{\bfseries}% Theorem head font
{}% Punctuation after theorem head
{\newline} % Space after theorem head
{\thmname{#1}\thmnumber{\@ifnotempty{#1}{ }\@upn{#2}}%
	\thmnote{ {\bfseries {: #3}}}}% Theorem head spec
\makeatother


\theoremstyle{GSHScustom}
\newtheorem{theorem}{Theorem}[section]


\begin{document}
\maketitle


%\begingroup
%\let\clearpage\relax
\listoftheorems[ignoreall,show={theorem}]
\vspace{2cm}
%\endgroup
\chapter{Test Chapter}
\section{Test section}

\begin{theorem}][Lorem Ipsum]
	\lipsum[1]
\end{theorem}

\end{document}