Does the partners' share of the profits enter into the calculation of the company's zakat, or does each partner pay zakat on his share independently, knowing that their financial situations vary?

Zakat is obligatory on every partner for their capital and profits if it reaches the nisab and a full year has passed over it. The owner of the wealth is absolved of their obligation by giving it out with their intention, or with the intention of their guardian if they are a minor or insane. It is permissible for the company to give it out on behalf of the partners, or for the partners to give it out themselves, as long as the intention is present, because the ownership of each partner is independent, and co-mingling is not considered except in livestock.