All perfect praise be to Allah, The Lord of The Worlds; and may His blessings and peace be upon our Prophet Mohammad and upon all his family and companions.
The above company is liable to Zakah on articles of merchandise, so the goods and the revenues are assessed by the end of the lunar year in addition to the money deposited at the banks and the company`s cashbox. Debts due to the company, such as cheques under assets are calculated as assets liable to Zakah.
However, it is worth noting that the creditor isn`t obligated to pay the Zakah due on his delayed debt, save upon collecting it. Therefore, he is permitted to record the amount of Zakah due for each year, and pay it from his money, or delay it until he receives his debt. As regards the debts due on the company, they are liable to Zakah as well. As far as the company`s capital is concerned, no Zakah is due on it because it was included in the company`s goods and cash sums, on which Zakah has already been calculated.
Accordingly, the above company is obligated to assess the value of its goods, revenues, money deposited in banks, and the cheques under assets by the end of the Hawl, then pay 2.5 % as Zakah. And Allah knows best.