This is a SeaRay Headliner material that has been discontinued for several years. This was used on many of the early to mid 2000's boats. I paid $22.95/ yd (36" x 54"), will sell for $15/ yard + shipping. I have about 50yds and would be willing to negotiate on purchases of larger quantities.
Do you happen to know what the clips that are used are that hold the cabin ceiling panels up to the "deck"? If you have this material, taking a long shot that you have done that work/repair. I cannot find that out no matter where I look! Seems to be some type of "christmas tree" clip