Is zakat obligatory on clothes stored for more than a year in the clothing trade, knowing that the merchant is considered to be at a loss in his trade, which began two years ago?

Everything prepared for trade is subject to Zakat (definition) if its value reaches the nisab (definition) and a full year (hawl) has passed over it. The hawl is calculated from the time the goods are purchased, if they do not reach the nisab on their own or by what is added to them. What is considered for Zakat is its current value at the time Zakat is due, not the original purchase capital. If two years have passed over the trade goods, then Zakat for both years must be paid.