If a Hawl (one lunar year calculated from the time a property reaches the minimum amount upon which Zakah is due) passes since you first started practicing this trade, you have to take stock of the shrimps you have prepared for sale and pay its Zakah, that is 2.5% of value, according to the rules of commercial commodities taking into consideration their value at the time when Zakah is due, which is after the completion of one Hawl whether this price is the same as that of purchase, or less or more. As for the farm land and the equipment, there is no Zakah on them since they are meant for use and not for sale. (Part No. 8; Page No. 89) May Allah grant us success. May peace and blessings be upon our Prophet Muhammad, his family, and Companions.