Is zakat due on stored merchandise, only small quantities of which have been sold, and which has achieved only a slight profit after a year, knowing that the profit only covers the shop's expenses?

If the goods are intended for trade, Zakat (definition) is obligatory on them annually, by evaluating their market value and deducting a quarter of one-tenth after subtracting the shop's rent and workers' wages. The stagnation of goods does not prevent the obligation of Zakat according to the majority of scholars, and if it is difficult to pay it due to lack of liquidity, it remains a debt. Some jurists are of the opinion that stagnant goods are not subject to Zakat except for what is sold from them only, but the fatwa (definition) given is the opinion of the majority that Zakat is obligatory even if the goods are stagnant, and this is more cautious and absolves one's responsibility.