I would like to build exe file from my macOS machine. How is possible?
Solution 1: Milvintsiss
The short answer is no.
But you can build your app using a windows emulator or doing a windows dualboot with bootcamp.
There is also online services who let you build flutter projects from a github repo but I don't think they can build a windows app.
Solution 2: smorgan
Per the documentation:
To compile a desktop app, you must build the app on the targeted platform: build a Windows app on Windows, a macOS app on macOS, and a Linux app on Linux.
You can follow this issue to see if that changes in the future.