Simon Wells, 36, was found guilty in the Ballarat Magistrates' Court on two charges related to deception and falsification of records after he stole over $91,000 in stock from Good Guys Ballarat while working as the store's executive manager.

The court heard the goods were taken across 60 individual transactions from December 1, 2018 to December 9, 2019 by Wells' manipulation of receipts and stocktake procedures.

The theft was discovered after a formal investigation in December 2020 and Wells was arrested in February 2021.

When interviewed after his arrest Wells gave a 'no comment' interview.

The court heard this was the third time he had been caught stealing from an employer.

In 2014, he was found to have stolen just under $29,000 from a sporting goods store, Paul's Warehouse in Dandenong, where he worked as a manager.

The following year, he was found to have stolen about $36,500 from Officeworks in Richmond.

On both occasions Wells was sentenced to a community corrections order and his defence told the court he had paid back the funds on the prior matters.

Magistrate Jonathan Klestadt said Wells had plenty of opportunities to stop his behaviour.

"He was in a position of trust and was given responsibility ... with respect to his employer's property," he said.

"He has utterly failed to uphold this aspect of his employment."

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Defence for Wells said he had sold his property and was able to pay back $91,386.96 in restitution immediately.

But Mr Klestadt said this did not lessen the serious nature of the crime.

"He has apparently made offers and is in a position to make restitution for his actions ... but this in no way mitigates the seriousness of this offending," he said.

Mr Klestadt also noted a report by a counsellor that said Wells suffered from depression and anxiety without a formal diagnosis.

"The early history is set out that the accused's childhood was not ideal and he may well have been subjected to deprivation but there is nothing to suggest significant mental illness," he said.

"I would say at this stage any statements ... may be regarded with caution given his ingrained habit of dishonesty."

Wells was sentenced to a total 15 months' imprisonment with nine months non-parole.

"The court must utterly denounce this type of behaviour dealing not only with dishonesty but a very significant breach of trust," Mr Klestadt said.

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