Elixir\'s documentation states that
In addition to the Elixir file extension .ex, Elixir also supports .exs files for scripting. Elixir treats both
I check it in Elixir version 1.9.1 and both extensions .ex, .exs will be compiled with elixirc. Another words, we get bytecode (.beam file) in both cases.
.ex
.exs
elixirc
.beam