What is the zakat nisab for a factory owned by its proprietor, who has debts, and whose deposits have not exceeded three months? And is zakat obligatory on the factory's equipment?

Whoever possesses the minimum taxable amount (nisab) and a full year (hawl) passes on it, zakat becomes obligatory upon him. Debt does not prevent its obligation. However, if the time for repaying the debt comes before the zakat due date, he should repay the debt first, and then pay zakat on what remains. The nisab is equivalent to 85 grams of gold, and the hawl is calculated from the moment the nisab is acquired. If the money is invested and benefits are gained from it, then zakat must be paid on both the principal and the profit together when the hawl of the principal is due, bearing in mind that bank interest is forbidden usury (riba). Zakat is only obligatory on specific types of wealth, such as cash, livestock (bahimat al-an'am), and trade goods. There is no zakat on buildings and fixed equipment not intended for sale.