Zakah on the principal and its profits

A: The said company should pay 2.5% as Zakah upon the passage of each year on all the dirhams it has collected, whether profits or otherwise. The debts does not exempt it from the obligation of paying the Zakah due on the dirhams that remained for one Hawl (one lunar year calculated from the time a property reaches the minimum amount upon which Zakah is due) in its possession. The same applies to the goods intended for sale, i.e., they must be evaluated in dirhams and Zakah must be paid on it. As for the farm, it is not Wajib (obligatory) to pay Zakah on its value if it is not intended for sale.May Allah grant us success. May Allah's peace and blessings be upon our Prophet Muhammad and his family and Companions!