Even if it is not lost sales, there's obviously an increased cost associated with breakage in that you have to buy new goods at the wholesale price to replace t

Even if it is not lost sales, there's obviously an increased cost associated with breakage in that you have to buy new goods at the wholesale price to replace the ones that were stolen. Grocery stores, for example, have gross margins of about 10-15%, so even if "lost sales" is not entirely accurate, it's close enough that it's not going to severely misrepresent the size of the problem. Perhaps in the case of a luxury goods shop where the gross margins are 50%+ this is not the case.