Is zakat obligatory on capital invested in an Islamic company that has not distributed profits or undergone accounting for years?

An Islamic company must adhere to Sharia (definition)-compliant dealings and regularly conduct financial calculations to determine profits, enabling both the company and its shareholders to pay zakat (definition) on their wealth. Zakat is obligatory on invested wealth if a year has passed over it (hawl) and it reaches the nisab (definition), either by itself or by combining with other money or trade goods.