sailing-analytics/mobile/com.sap.sailing.racecommittee.app/res/drawable/flag_india_zulu_96dp_dark.xml

<?xml version="1.0" encoding="utf-8"?>
<layer-list xmlns:android="http://schemas.android.com/apk/res/android">

    <item
        android:left="40dp"
        android:top="30dp">
        <bitmap
            android:gravity="top"
            android:src="@drawable/flag_zulu_96dp" />
    </item>

    <item
        android:left="-36dp"
        android:top="3dp">
        <bitmap
            android:gravity="top"
            android:src="@drawable/flag_shape_01_96dp_dark" />
    </item>

    <item
        android:left="-40dp"
        android:top="-30dp">
        <bitmap
            android:gravity="center"
            android:src="@drawable/flag_india_96dp" />
    </item>

</layer-list>