Is zakat obligatory for the owner of a grocery store on goods that have been with him for a full year and more than six months thereafter, knowing that he has lost a lot of his capital?

A commercial shop is subject to Zakat on trade goods, which involves expending one-fourth of one-tenth (2.5%) of the value of goods prepared for sale, after one lunar year has passed since their acquisition. This is obligatory if their value reaches the nisab, which is equivalent to 85 grams of pure gold or 595 grams of pure silver. The shop itself, the car, or tools not intended for sale, such as cabinets and tables, are not included in the Zakat calculation. If the owner falls short in paying Zakat, he must estimate the value of the goods at the time the hawl (one lunar year) is completed and pay Zakat on them, even if he incurred a loss. The consideration is the presence of goods equal to the nisab at the completion of the hawl.