1- How is Zakat calculated on trade goods?

Zakat on trade goods is calculated by assessing their value at the completion of a full year. If their value reaches or exceeds the nisab (minimum threshold), Zakat is due on them. One-quarter of one-tenth (2.5%) of their value, not the goods themselves, is to be given. If the merchant has liquid assets, they should be added to the value of the trade goods, and Zakat is paid on the total amount. Zakat on trade goods is obligatory according to the majority of scholars. This is indicated by the Almighty's saying: "And those in whose wealth there is a known right For the beggar and the deprived" (Quran 70:24-25), and the Prophet's (peace be upon him) statement in the hadith of Mu'adh: "Inform them that Allah has obligated upon them a charity in their wealth, to be taken from their rich and given to their poor."