Is zakat obligatory on funds invested in a stone factory that started operating six months ago, then partially stopped due to a lack of cement?

Zakat is obligatory on manufactured goods prepared for sale if a full year (hawl) has passed over them. This is done by appraising their value and paying two and a half percent (2.5%) of their value. The hawl is based on the original capital, not on the purchase of the goods. Fixed assets such as the factory and equipment are not subject to zakat unless they are sold, in which case a new hawl begins for their price. Raw materials used in manufacturing and intended for sale are appraised, and zakat becomes obligatory on them if a full year passes over the money with which they were purchased. However, auxiliary materials that do not become part of the final product are not subject to zakat. Manufactured goods that are not yet finished are subject to zakat as trade goods, based on their current value at the end of the hawl.