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I'm guessing the yacht is under a foreign flag and you're not an employee in the U.S. (based on Panama being listed in your location field).
It's a sticky situation, but under US employment law, an employee can not legally be held liable - financially or as a reason for employment termination - for lost or damaged equipment, provided the equipment was not lost or damaged due to malicious intent or gross negligence. Simple oversight fails to meet the standard for gross negligence.
Depending on the employment law of the jurisdiction where you're employed, it may technically be the owners dime and a nasty lesson learned... if you're willing to go that route and potentially risk less pleasant working conditions (not knowing the owners, their attitudes, their wherewithal).
If it's financially within reason to replace it in good faith (and for the sake of easing your conscience) then by all means go ahead and do so.
My 2¢ as a business owner who has had to replace a lot of tools and equipment over the years.
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