How is the Zakat calculated for a ready-made clothing store if there are unsaleable goods purchased on credit, with part of the debt still outstanding, in addition to another loan for the house?

If goods are unsalable, the intention can be changed to personal use (qinya) to avoid zakat (definition). However, if the intention of trade remains, zakat is obligatory according to the majority of scholars, and this is the relied-upon opinion for fatwa (definition). Debts are deducted from the value of trade goods, and the remainder is subject to zakat if it reaches the nisab (definition).