How is the zakat calculated for a company that sells eyeglass lenses, has debts amounting to 600,000 Riyals, merchandise in stock valued at 1,000,000 Riyals (including some unsaleable goods), fixed assets valued at 700,000 Riyals, and an actual company capital of 2,000,000 Riyals?

Zakat is obligatory on a partner if their share reaches the nisab after deducting debt. This is done by valuing goods prepared for sale at market price at the time Zakat becomes due, including unsalable goods. Zakat is not obligatory on fixed assets. Debt is deducted from Zakatable wealth if the debtor does not have a surplus beyond their basic needs from funds upon which Zakat is not obligatory.