How is zakat calculated for a sewing company?

If the company's activity is solely tailoring for hire, then Zakat is due only on the accumulated funds if a hawl (lunar year) has passed over them and they have reached the nisab (minimum taxable amount), and their Zakat is a quarter of a tenth (2.5%). However, if its activity is the production and sale of clothing, then it is subject to Zakat as trade goods by evaluating the goods and adding cash, and a quarter of a tenth is due if the nisab is reached and a hawl has passed over it. There is no Zakat on fixed assets like sewing machines in either case.

Regarding the issue of co-ownership (khiltah): The Hanafis do not consider co-ownership at all. The Malikis consider it effective only in the Zakat of livestock if the share of each partner reaches the nisab. The Hanbalis (and the older of the two opinions of Al-Shafi'i) consider its effect in the Zakat of livestock without stipulating that the share of each partner must reach the nisab. The Shafi'is (and a narration from Ahmad) consider the effect of co-ownership in all zakatable wealth under certain conditions, citing the Hadith: "Neither should one combine between separated (flocks) nor separate between combined (flocks) for fear of charity (Zakat)." Accordingly, Zakat is obligatory on all partners even if the share of some of them does not reach the nisab.