Is Zakat obligatory on a company at the end of the year in which its funds decreased from one million dollars to half a million dollars, knowing that 10% of the company is owned by non-Muslim investors? If it is obligatory, how is it calculated, and is it paid from the company's funds or from the owner's personal funds?

Zakat (definition) is obligatory on money and trade goods under two conditions: reaching the nisab (definition) (the equivalent of 595 grams of silver) and the passing of one lunar year (hawl), and it is at a rate of 2.5%. Zakat is not obligatory on a disbeliever, nor is it valid from him. If a disbeliever participates in an investment, zakat is obligatory on the Muslim only for his share of the profit or capital, if he owns it, and there is no zakat on the disbeliever's share. Zakat is not to be disbursed from the company's funds if it includes someone on whom zakat is not obligatory; rather, each partner pays zakat on his own share. If the investment is in trade goods, they are valued at their selling price at the time of the hawl, and zakat is disbursed from their value. There is no zakat on items not intended for sale, such as the company building and its equipment.