How is zakat calculated for seasonal businesses that do not last throughout the year, knowing that profits may be spent before the end of the Hawl (Zakat year)?

For zakat (definition) to be obligatory on wealth, three conditions must be met: complete ownership, reaching the nisab (definition) (minimum threshold), and the passing of one full Hijri year (hawl). Zakat on agricultural produce, fruits, and minerals is exempt from the hawl condition. The hawl begins from the day the nisab is acquired, and the nisab must remain complete throughout the year. The questioner must pay zakat on his wealth if these conditions are met and the nisab has not decreased throughout the year. There is no zakat on wealth spent during the year.