How is Zakat calculated for a company that has ceased production and relies on income from leasing part of its factory, and on its 49% investment in another company managed by foreign partners, knowing that the distribution of profits from this investment is uncertain?

Industrial companies are liable for zakat (definition) on their profits and materials prepared for sale only. Fixed assets such as buildings and tools are not subject to zakat. The leased portion of the factory is not subject to zakat on its own essence, but rather on its rental income if it reaches the nisab (definition) and a year has passed over it. The company's investments in other companies are subject to zakat on their profits and what is designated for trade from them, not the original investment itself. If profits are not disbursed to investors, they are subject to zakat every year if possible; otherwise, it is deferred until they are received, and zakat is paid for the past years. Debts owed by the company are deducted from the capital before calculating zakat.