There is no point in insuring against a predictable cost of doing business. An insurer would simply charge a premium equal to the expected amount of theft, plus

There is no point in insuring against a predictable cost of doing business. An insurer would simply charge a premium equal to the expected amount of theft, plus a margin for their profit and the (small) risk they are taking. For the many retail stores where insurance doesn't make sense, filing a police report is just extra wasted time and effort if it won't result in any tangible results.