No.
The total amount of money he has given the shop is R100. That never changes. At no point does he ever give anything other than the R100.
The shop never gives him anything, other than the R99.95. At no point, other than that one time, does the shop transfer any money to him.
So, he has given a total of R100.
He has received back a total of R99.95.
He lost 5c.
Oh yes, you are correct.