Zakah on a company's goods including items most of which with value decreasing with the passage of time

A 2: What is Wajib (obligatory) is to evaluate these goods upon the completion of a Hawl (one lunar year calculated from the time a property reaches the minimum amount upon which Zakah is due) according to the market price, whether it increases or decreases. This is the justice that neither harms the owner nor affects the right of the poor and others of the categories of Zakah recipients. There is no need to add the percentage of 5%, or to spare any of the profits for the expected decrease in their value.