Based on a resolution by the LZS Shariah Advisory Committee Meeting on 15 September 2017,
“Companies whose business combines Halal and Haram, the main business operation shall be considered.”

If the main business operations of the company is Haram namely gambling, alcohol and so on then the company is not obligated to pay Zakat.

However, if the main business operations of the company is a Syariah compliant business but it combines businesses that are sceptical or Syubhah, the company must pay Zakat. Only the portion of the business that is Halal is subject to Zakat.

Reference: Matter 2, Compilation of Syariah Questions Records January - June 2019, approved by the LZS Shariah Advisory Committee Meeting