Is zakat obligatory on poultry farms (industrial chicken) whose cycle is sold every 45 days and repeated 6 times a year? How is its zakat calculated, and can losses be deducted from the subsequent cycle?

At the end of the year, you must look at the total amount of money you possess and the value of your poultry. If it reaches the nisab—which is equivalent to 85 grams of gold or 595 grams of silver—then zakat is obligatory on both the capital and the profits, because the year for profits is the same as the year for their origin. Any loss that occurred during the year does not affect this, provided the nisab was present at the end of the year.