How is zakat for the restaurant business paid, and is zakat paid on monthly or bi-monthly profits that are spent and on which a whole year has not passed? And is zakat paid before or after distributing profits to partners? And how is the zakat calculated for the inventory balance which changes daily? And is there any other zakat due on this type of business?

The hawl (one-year period for zakat calculation) begins at the commencement of the trade. Profits follow the capital and do not require a separate hawl. When the hawl is due, the goods prepared for sale are appraised and added to the cash. The partners are given their shares first. What remains is then subject to zakat if it reaches the nisab (equivalent to 85 grams of pure gold). Profits spent during the year are not calculated and are not subject to zakat.