Zakah should be calculated on the capital in addition to the annual profit

A: It is Wajib (obligatory) to pay the Zakah due on all the articles in the commercial store including all the commodities that have remained for a Hawl (one lunar year calculated from the time a property reaches the minimum amount upon which Zakah is due) or on their value upon purchase that remained for a Hawl. Similarly, it is Wajib to pay the Zakah due on the money after the passing of a Hawl from the time of owning it whether it is in the hands of its owners or debts due to them if the debtors are solvent and are not procrastinators. The debts due on the owner of the store are not regarded and the debts should not be deducted from the money on which the Zakah is due when (Part No. 8; Page No. 327) it is owned by the owner of the store, after the passing of the Hawl, according to the more correct of the two scholarly opinions.May Allah grant us success. May peace and blessings be upon our Prophet Muhammad, his family, and Companions.