Converting an SQL statement to GraphQL is not straightforward, as the two languages have different structures and syntax. However, I can provide a simple JavaScript function to convert a basic SQL SELECT statement to a GraphQL query.

This function only handles simple SELECT statements with a single table and no WHERE, JOIN, or other complex clauses. It is meant as a starting point, and you may need to modify or expand it to handle more complex SQL statements.

```
function sqlToGraphQL(sql) {
  const sqlParts = sql.trim().split(/\s+/);

  if (sqlParts.length < 4 || sqlParts[0].toLowerCase() !== 'select' || sqlParts[2].toLowerCase() !== 'from') {
    throw new Error('Invalid SQL statement');
  }

  const columns = sqlParts[1].split(',').map(column => column.trim());
  const tableName = sqlParts[3];

  const graphqlQuery = `{
    ${tableName} {
      ${columns.join('\n')}
    }
  }`;

  return graphqlQuery;
}

const sql = 'SELECT id, name, age FROM users';
const graphqlQuery = sqlToGraphQL(sql);
console.log(graphqlQuery);
```

This script parses a simple SQL SELECT statement and generates a corresponding GraphQL query. Keep in mind that this is a very basic example and might not work for more complex SQL statements.

For real-world applications, you might want to consider using a library or tool specifically designed for this task, such as Hasura or PostGraphile, which can generate GraphQL schemas and queries from a PostgreSQL database.
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