diff --git a/lib/report.js b/lib/report.js
index a69a5595..1fca11f0 100644
--- a/lib/report.js
+++ b/lib/report.js
@@ -109,7 +109,7 @@ class Report {
     for (const v8ScriptCov of v8ProcessCov.result) {
       try {
         const sources = this._getSourceMap(v8ScriptCov)
-        const path = resolve(this.resolve, v8ScriptCov.url)
+        const path = resolve(this.resolve, fileURLToPath(v8ScriptCov.url))
         const converter = v8toIstanbul(path, this.wrapperLength, sources, (path) => {
           if (this.excludeAfterRemap) {
             return !this._shouldInstrument(path)
@@ -146,7 +146,7 @@ class Report {
    */
   _getSourceMap (v8ScriptCov) {
     const sources = {}
-    const sourceMapAndLineLengths = this.sourceMapCache[pathToFileURL(v8ScriptCov.url).href]
+    const sourceMapAndLineLengths = this.sourceMapCache[v8ScriptCov.url]
     if (sourceMapAndLineLengths) {
       // See: https://github.com/nodejs/node/pull/34305
       if (!sourceMapAndLineLengths.data) return
@@ -346,15 +346,15 @@ class Report {
       }
       if (/^file:\/\//.test(v8ScriptCov.url)) {
         try {
-          v8ScriptCov.url = fileURLToPath(v8ScriptCov.url)
           fileIndex.add(v8ScriptCov.url)
         } catch (err) {
           debuglog(`${err.stack}`)
           continue
         }
       }
-      if ((!this.omitRelative || isAbsolute(v8ScriptCov.url))) {
-        if (this.excludeAfterRemap || this._shouldInstrument(v8ScriptCov.url)) {
+
+      if ((!this.omitRelative || /^file:\/\//.test(v8ScriptCov.url))) {
+        if (this.excludeAfterRemap || this.exclude.shouldInstrument(fileURLToPath(v8ScriptCov.url))) {
           result.push(v8ScriptCov)
         }
       }
@@ -374,7 +374,7 @@ class Report {
   _normalizeSourceMapCache (v8SourceMapCache) {
     const cache = {}
     for (const fileURL of Object.keys(v8SourceMapCache)) {
-      cache[pathToFileURL(fileURLToPath(fileURL)).href] = v8SourceMapCache[fileURL]
+      cache[fileURL] = v8SourceMapCache[fileURL];
     }
     return cache
   }