In the event of selling a supermarket, its fixtures, and its goods, is the sale price to be divided according to the same agreed-upon profit-sharing ratios? How is zakat calculated, and are the fixed assets appraised and added to the profits of the last month after deducting debts?

When the partnership is dissolved, the profit is divided according to the agreed-upon percentages, and profit is what exceeds the capital. If there is a loss and a profit, the loss is offset by the profit.

In this case, the first partner paid 450,0, and the remaining 250,0 was paid by the other partners from the shop's income. When the partnership is dissolved, the equipment and goods are appraised, each partner's capital is returned, and then the profit, if any, is divided. So the first partner takes 450,0 + 62,500, and each of the others takes 62,500. Then the profit is divided according to the agreed-upon percentages.

Regarding Zakat: There is no Zakat on shop equipment. Zakat is due on trade goods; they are appraised at the completion of the hawl (one lunar year), and one-quarter of one-tenth (2.5%) of their value is paid. The hawl for trade goods is the hawl of the money with which they were purchased. It is preferable to pay Zakat at one time when the hawl is completed on the partner's money. Debt is not deducted from Zakat. If the goods are sold before the completion of the hawl and the partnership is dissolved, each partner should look at their money and pay Zakat on it when its hawl is completed.