/usr/share/applications/sgt-flip.desktop is in sgt-puzzles 20170606.272beef-1ubuntu1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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Version=1.0
Terminal=false
Exec=sgt-flip
Icon=sgt-flip
Type=Application
Categories=Game;LogicGame;
Name=Flip
Comment=Light all the squares up at the same time
Comment[fr]=Illuminer simultanément tous les carrés du jeu
Comment[de]=Erleuchte alle Quadrate gleichzeitig
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