This file is indexed.

/usr/share/themes/Industrial/matchbox/theme.desktop is in matchbox-themes-extra 0.3-3.

This file is owned by root:root, with mode 0o644.

The actual contents of the file can be viewed below.

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[Desktop Entry]
Type=MBTheme
Name=Not sure yet

DockBgColor=#f6f6f6
TitlebarDockBgColor=#f6f6f6
PanelFgColor=#9e9e9e

MenuBgColor=#f6f6f6
MenuFgColor=black
MenuHlColor=#3e71aa
MenuBdColor=#9e9e9e

DesktopBgSpec=img-tiled:/usr/share/themes/Industrial/matchbox/bgtile.png
DesktopHlCol=#3e71aa

PanelMsgBgCol=#f7be38
PanelMsgBgUrgentCol=#d75910
PanelMsgFgCol=black