diff --git a/src/index.js b/src/index.js
index f9c4f60..a0832e5 100644
--- a/src/index.js
+++ b/src/index.js
@@ -183,7 +183,10 @@ export default function commonjs ( options = {} ) {
 				}
 
 				const transformed = transformCommonjs( code, id, entryModuleIds.indexOf(id) !== -1, ignoreGlobal, ignoreRequire, customNamedExports[ id ], sourceMap, allowDynamicRequire, ast );
-				if ( !transformed ) return;
+				if ( !transformed ) {
+					esModulesWithoutDefaultExport.push( id );
+					return;
+				}
 
 				commonjsModules.set( id, true );
 				return transformed;
diff --git a/test/function/bare-import-comment/bar.js b/test/function/bare-import-comment/bar.js
new file mode 100644
index 0000000..3acfdc3
--- /dev/null
+++ b/test/function/bare-import-comment/bar.js
@@ -0,0 +1,2 @@
+// Great module
+Math.bar = 42;
diff --git a/test/function/bare-import-comment/foo.js b/test/function/bare-import-comment/foo.js
new file mode 100644
index 0000000..8578323
--- /dev/null
+++ b/test/function/bare-import-comment/foo.js
@@ -0,0 +1 @@
+require( './bar.js' );
diff --git a/test/function/bare-import-comment/main.js b/test/function/bare-import-comment/main.js
new file mode 100644
index 0000000..07d5ba7
--- /dev/null
+++ b/test/function/bare-import-comment/main.js
@@ -0,0 +1,3 @@
+import './foo.js';
+
+assert.equal( Math.bar, 42 );
diff --git a/test/test.js b/test/test.js
index f7f8723..017528e 100644
--- a/test/test.js
+++ b/test/test.js
@@ -481,6 +481,13 @@ describe( 'rollup-plugin-commonjs', () => {
 				onwarn: (warn) => warns.push( warn )
 			});
 			assert.equal( warns.length, 0 );
+
+			await rollup({
+				input: 'function/bare-import-comment/main.js',
+				plugins: [ commonjs() ],
+				onwarn: (warn) => warns.push( warn )
+			});
+			assert.equal( warns.length, 0 );
 		});
 	});
 });