How is the Zakat calculated on the funds of a contracting company that have not been held for a full year, and how is the Zakat paid in this case with the partners?

What this man and his partners are doing is an investment of money and materials. The materials are of two types: assets that are not sold but used in construction, and materials that are bought and sold with the intention of reselling. The contractor and his partners must evaluate the project, including its sold materials and their value, in addition to the cash liquidity. Then, they should determine each person's share. If it reaches the nisab, then zakat becomes obligatory on it.