The copy paste was incorrect, use the file instead! sorry

I can't reproduce this:

derick@singlemalt:~ $ cat /tmp/1405.php
<?php
foreach([1,2] as $value) {
if (false) {
continue;
}
}

$cc = xdebug_get_code_coverage();
ksort($cc);
var_dump($cc);
xdebug_stop_code_coverage(false);

derick@singlemalt:~ $ php -v
PHP 7.1.3-dev (cli) (built: Feb 21 2017 14:55:35) ( NTS DEBUG )
Copyright (c) 1997-2017 The PHP Group
Zend Engine v3.1.0, Copyright (c) 1998-2017 Zend Technologies
with Xdebug v2.5.1, Copyright (c) 2002-2017, by Derick Rethans
[PHP: 7.1.3-dev ]

derick@singlemalt:~ $ php /tmp/1405.php
/tmp/1405.php:10:
array(0) {
}
[PHP: 7.1.3-dev ]

PHP 7.0.15-0ubuntu0.16.10.4 (cli) ( NTS )
Copyright (c) 1997-2017 The PHP Group
Zend Engine v3.0.0, Copyright (c) 1998-2017 Zend Technologies
with Zend OPcache v7.0.15-0ubuntu0.16.10.4, Copyright (c) 1999-2017, by Zend Technologies
with Xdebug v2.6.0-dev, Copyright (c) 2002-2017, by Derick Rethans

Is my version if you run the file rather than the code

it should have been

<?php

xdebug_start_code_coverage(XDEBUG_CC_UNUSED | XDEBUG_CC_DEAD_CODE);

foreach([1,2] as $value) {
if (false) {
continue;
}
}

$cc = xdebug_get_code_coverage();
ksort($cc);
var_dump(current($cc)[7]);
xdebug_stop_code_coverage(false);

Which is in the file

scott@PC147:/tmp$ php -v
PHP 7.0.15-0ubuntu0.16.10.4 (cli) ( NTS )
Copyright (c) 1997-2017 The PHP Group
Zend Engine v3.0.0, Copyright (c) 1998-2017 Zend Technologies
with Zend OPcache v7.0.15-0ubuntu0.16.10.4, Copyright (c) 1999-2017, by Zend Technologies
with Xdebug v2.6.0-dev, Copyright (c) 2002-2017, by Derick Rethans
scott@PC147:/tmp$ php broken.php
/tmp/broken.php:14:
int(1)
scott@PC147:/tmp$ cat broken.php
<?php

xdebug_start_code_coverage(XDEBUG_CC_UNUSED | XDEBUG_CC_DEAD_CODE);

foreach([1,2] as $value) {
if (false) {
continue;
}
}

$cc = xdebug_get_code_coverage();
ksort($cc);
var_dump(current($cc)[7]);
xdebug_stop_code_coverage(false);

To follow a similar flow as yours

OK, I can now reproduce this, but I can not fix it.

PHP unfortunately doesn't reset the line numbers for some of the generated code:

6 9 > EXT_STMT
10 > JMPZ <false>, ->13
7 11 > EXT_STMT
12 > JMP ->8
13 > > JMP ->8
14 > FE_FREE $3

The JMP in line 12 (and line 13) is generated for line 7, and not 8. This is something that needs to be fixed in PHP itself: http://bugs.php.net