Calculating zakaat according to the market value

Regarding zakaah on a business of which +/- R25 000 was due both in 2016 and 2017 each so a total of R50 000 is due.

Unfortunately this business did not have the cash available to discharge the zakaah when it fell due, and is currently trying to settle old debts so the zakaah payments are being held back. The said business would like to distribute stock to discharge zakaah but unfortunately the stock would be useless to a recipient of zakaah.

For example, a business which supplies/sells car batteries or a business that sells mens suits. So this business has the stock to distribute in lieu of zakaah to an organization like the local Darul Ihsaan or the Jamiat, but how does it go about discharging its zakaah by distributing stock, because the said zakaah recipients would require cash for groceries and expenses instead of a car battery.

PS. Points to note

1. Finding a buyer to purchase the zakaat stock in question, doesnt ever get you the correct price. Meaning, if I wish to distribute R25 000 in stock, the buyer generally makes a ridiculous offer of say half that value +/- R12 500 of which I then issue the cash to zakaah recipients.

2. Also note that I value stock not at retail but at cost or a reasonable market value so if an item costs me R100 and retails for R200 I generally value it at R100 of sometimes even at R75, which is way below my cost or what I paid for it but normally value it at a price that I would happily pay to purchase the same item for myself.