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SHAREHOLDERS’ EQUITY
6 Months Ended
Jun. 30, 2026
Equity [Abstract]  
SHAREHOLDERS’ EQUITY

Note 9 - SHAREHOLDERS’ EQUITY

 

The Company is authorized to issue an unlimited number of no par value Class A ordinary shares.

 

As of June 30, 2026 and December 31, 2025, the Company had 11,585,687 and 10,963,783 no par value ordinary shares issued, and outstanding, respectively.

 

Class B Ordinary Shares Held by the WeShop Community Trust

 

During the year ended December 31, 2025, the Company issued 12,500,000 Class B ordinary shares to the WeShop Community Trust. These shares are held by the Trust to facilitate settlement of Contingent Shares issued under the Company’s ShareBack program (see Note 8 – Share-Based Compensation).

 

The Class B ordinary shares held by the WeShop Community Trust are issued and outstanding but are held solely for the purpose of facilitating future settlement of ShareBack awards. These shares are not considered outstanding for purposes of earnings per share until such time as they are delivered to users upon redemption of Contingent Shares.

 

Share Consolidation

 

On October 22, 2025, the Company effected a 4-for-1 share consolidation. All share and per-share amounts presented in the consolidated financial statements have been adjusted retrospectively to reflect the impact of the share consolidation.

 

Nasdaq Direct Listing

 

On November 14, 2025, the Company’s Class A ordinary shares commenced trading on the Nasdaq Capital Market under the ticker symbol “WSHP”. The listing occurred through a direct listing and did not involve the issuance of new shares by the Company.