Is zakat obligatory on capital invested in an Islamic company that has not distributed profits or undergone accounting for years?

An Islamic company must adhere to Sharia-compliant dealings and regularly conduct financial calculations to determine profits, enabling both the company and its shareholders to pay zakat on their wealth. Zakat is obligatory on invested wealth if a year has passed over it (hawl) and it reaches the nisab, either by itself or by combining with other money or trade goods.