Is zakat obligatory on a clothing store if its capital is a debt owed to my relatives?

If the enquirer has a debt that he has not yet repaid, the majority of scholars hold that debt prevents the obligation of zakat on hidden assets, such as trade goods. If the value of the trade goods exceeds the debt and the surplus reaches the nisab and a hawl (a full lunar year) has passed over it, then zakat is obligatory on this surplus. However, if the value of the trade goods after deducting the debt does not reach the nisab, then there is no zakat due from the enquirer.