Is the employee obligated to bear the cost of the company device that was lost in the bathroom after he took it there out of fear of theft, knowing that he did not fall short in his work?

The hand of the borrower on the device is a hand of trust, and he is not liable for it except in cases of transgression or negligence. Forgetting the device in the bathroom and its subsequent theft is considered negligence, which necessitates liability according to the majority of jurists. The company management must be informed of what happened; if they pardon, then that is good and excellent. But if they demand the value of the device, then they have the right to do so.