/usr/share/cowsay/cows/koala.cow is in cowsay 3.03+dfsg1-15.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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## From the canonical koala collection
##
$the_cow = <<EOC;
$thoughts
$thoughts
___
{~._.~}
( Y )
()~*~()
(_)-(_)
EOC
|