How is the zakat calculated for gold and silver in a shop that includes raw and manufactured materials displayed for sale, with a speculative partner who has a 50% share of the profits reinvested in the project, and is the zakat calculated from the capital cost or the displayed selling price?

Zakat is obligatory on gold and silver if either reaches the nisab (minimum threshold) – which is 85 grams for gold – and a full lunar year has passed. Two and a half percent (2.5%) of the weight itself must be given, without regard for its value or price. It is permissible to give Zakat from the gold or silver itself, or its cash equivalent at the selling price. As for the mudarib (agent) in a mudarabah partnership, he does not own his share of the profit until it is divided and distinctly separated.