Updated the files.

my-app/node_modules/karma-coverage/examples/coffee-requirejs/calculator.coffee

@@ -0,0 +1,9 @@
+define [], ->
+
+  # Some code under test
+  plus: (a, b) ->
+    a + b
+
+  # not covered
+  minus: (a, b) ->
+    a - b

my-app/node_modules/karma-coverage/examples/coffee-requirejs/karma.conf.coffee

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+module.exports = (config) ->
+  config.set
+    frameworks: ['mocha', 'requirejs']
+
+    files: [
+      # We do not want any files to execute automatically
+      {pattern: 'calculator.coffee', included: false}
+      {pattern: 'test.coffee', included: false}
+
+      # Except for this one. This one shall execute.
+      'requirejs.karma.coffee'
+    ]
+
+    browsers: ['Firefox']
+
+    coffeePreprocessor:
+      options:
+        sourceMap: true
+
+    preprocessors:
+      # source files, that you wanna generate coverage for
+      # do not include tests or libraries
+      # (these files will be instrumented by Istanbul via Ibrik unless
+      # specified otherwise in coverageReporter.instrumenter)
+      'calculator.coffee': 'coverage'
+
+      # note: project files will already be converted to
+      # JavaScript via coverage preprocessor.
+      # Thus, you'll have to limit the CoffeeScript preprocessor
+      # to uncovered files.
+      'test.coffee': 'coffee'
+      'requirejs.karma.coffee': 'coffee'
+
+    coverageReporter:
+      type: 'text-summary'
+      useJSExtensionForCoffeeScript: true
+      instrumenters:
+        ibrik : require('ibrik')
+      instrumenter:
+        '**/*.coffee': 'ibrik'
+
+    # coverage reporter generates the coverage
+    reporters: ['dots', 'coverage']
+
+    plugins: [
+      require('../../lib/index')
+      'karma-mocha'
+      'karma-requirejs'
+      'karma-coffee-preprocessor'
+      'karma-firefox-launcher'
+    ]
+
+    singleRun: true

my-app/node_modules/karma-coverage/examples/coffee-requirejs/package.json

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+{
+  "name": "karma-coverage-coffee-example",
+  "version": "1.0.0",
+  "description": "Demonstrate the usage of karma-coverage with CoffeeScript",
+  "main": "",
+  "scripts": {
+    "test": "./node_modules/karma/bin/karma start"
+  },
+  "author": "Lloyd Smith II <lloyd.smith@gmail.com>",
+  "license": "MIT",
+  "dependencies": {},
+  "devDependencies": {
+    "coffee-script": "latest",
+    "ibrik": "^2.0.0",
+    "karma": "^0.13.9",
+    "karma-coffee-preprocessor": "latest",
+    "karma-firefox-launcher": "latest",
+    "karma-mocha": "latest",
+    "karma-requirejs": "^0.2.2",
+    "requirejs": "^2.1.20"
+  }
+}

my-app/node_modules/karma-coverage/examples/coffee-requirejs/requirejs.karma.coffee

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+# A minimal requirejs configuration
+require.config
+  baseUrl: '/base'
+  deps: ['test']
+  callback: ->
+    window.__karma__.start()

my-app/node_modules/karma-coverage/examples/coffee-requirejs/test.coffee

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+define ['calculator'], (calculator) ->
+
+  describe 'calculator', ->
+
+    it 'should pass', ->
+      true is true
+
+    it 'should work', ->
+      calculator.plus(1, 2) is 3