/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.
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 | [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
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