How is zakat paid on a services company that deals only in services, and how does a partner in such companies pay zakat?

Zakat is obligatory on companies that invest their capital in fixed assets that are not for sale (such as real estate and leased machinery) only on the profit generated, provided it reaches the nisab (minimum threshold) and a hawl (one lunar year) has passed on it. Whoever does not achieve the nisab from the profits or whose wealth decreases before the hawl is not obligated to pay Zakat. As for commercial and industrial companies, Zakat is obligatory on their shares and commercial assets.