That really depends on how much is stolen.

If margin is idk 30% then losing 3 sales to prevent 1 stolen item loses you money, assuming you account for the stolen item at what you paid for it rather than the selling price (which makes sense unless you expect it to sell out, i guess you can add a bit for storage+set up cost but that'll be near nothing for a single item).

the item doesn't take time to sell. the item takes time to restock. you gotta think like a manager. where are the cost centers.