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/usr/share/ghostscript/9.26/lib/pfbtopfa.ps is in libgs9-common 9.26a~dfsg-0+deb9u1.

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% Copyright (C) 2001-2018 Artifex Software, Inc.
% All Rights Reserved.
%
% This software is provided AS-IS with no warranty, either express or
% implied.
%
% This software is distributed under license and may not be copied,
% modified or distributed except as expressly authorized under the terms
% of the license contained in the file LICENSE in this distribution.
%
% Refer to licensing information at http://www.artifex.com or contact
% Artifex Software, Inc.,  1305 Grant Avenue - Suite 200, Novato,
% CA 94945, U.S.A., +1(415)492-9861, for further information.
%

% pfbtopfa.ps
% Convert a .pfb font to .pfa format.

[ shellarguments {
  counttomark 2 eq {
    /pfa exch def /pfb exch def pop
    /in1 pfb (r) file def
    /in in1 true /PFBDecode filter def
    /out pfa (w) file def
    { in read not { exit } if out exch write } loop
    out closefile in closefile in1 closefile
    quit
  } {
    cleartomark (Usage: pfbtopfa input.pfb output.pfa) = flush
  } ifelse
} {
  pop
} ifelse