Zakah on commercial stores

A 2 : As for commercial stores, an inventory should be made of all the commodities prepared for trade and the Zakah should be calculated on the value of these commodities according to the market price thereof upon the end of the Hawl (one lunar year calculated from the time a property reaches the minimum amount upon which Zakah is due). The amount of Zakah is 2.5%. (Part No. 8; Page No. 306) May Allah grant us success. May peace and blessings be upon our Prophet Muhammad, his family, and Companions.