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I think you could argue that the thief returning isn't immaterial, it's one of the events which we're being asked to mathematically take into account - in which case
there's not enough info in the question to give a definitive answer. The effect of the purchase on how out of pocket the shopkeeper is, is unknown.
Scenario A:
£100 stolen
therefore £100 out of pocket
£70 returned, therefore out of pocket by £30...
for goods which cost (out of pocket) nothing (fell off the back of a lorry)
therefore out of pocket by £30
Scenario B:
£100 stolen
therefore £100 out of pocket
£70 returned, therefore out of pocket by £30...
for goods which cost (out of pocket) £80 (it's a loss-leader to encourage new trade)
Therefore out of pocket by £30 plus £80, total £110
Scenario C:
The shopkeeper had a £500 bet with a friend that he could sell the goods, which were given to the shopkeeper for free. No-one was ever going to buy them, because they were useless. The thief (for whatever reason) bought them
Therefore out of pocket by £30, but up by £500, so a £430 profit overall.
You can't know how much the shopkeeper is out of pocket by these events unless you know the effect on his or her pocket of the sale.
But if you are thinking about it from this angle, then would the loss be the full retail value of the goods?
In other words, what he would have been able to sell them for to anyone else?