How is Zakat calculated for a food manufacturing and sales business that supports five individuals, knowing that the value of the raw materials is less than the Zakat threshold (nisab), and the total monthly income is above the nisab, but the share of a single individual does not reach the nisab?

The owner of a foodstuff store must pay zakat on the restaurant. When a year has passed on the capital, the foodstuffs are appraised at market price, and cash liquidity and expected debts are added to them. Debts owed by the owner are then subtracted. The money is then divided among the partners. Whoever's share reaches the nisaab (the equivalent of 85 grams of gold or 595 grams of silver) must pay zakat at a rate of one-quarter of one-tenth (2.5%). Fixed assets not intended for sale are excluded from the appraisal.