Is zakat due on a dairy production project consisting of the cows themselves, or on the net output from it, and how is zakat extracted from publicly traded agricultural companies that produce dairy and its derivatives, and whose shares are traded in the market?

Zakat (definition) is obligatory on money and profits that reach the nisab (definition) (minimum threshold) and a full year passes over them, from the proceeds of projects and shares designated for investment. The amount of Zakat is one-quarter of one-tenth (2.5%). However, if the shares are designated for sale, Zakat is obligatory on them and on their profits.