Warisan Harta Sabah Sdn. Bhd. (WHSSB) was incorporated as the investment arm of the Sabah State Government (SSG) initially as a public limited company on 6 April 1995 and later changed to a private limited company on 15 September 1995 under the Malaysian Companies Act, 1965.

WHSSB has an authorised share capital of RM1,000,000,000.00 consisting of 1.0 billion ordinary share of RM1.00 each. Presently, the paid-up capital is RM 406,045,915.00 which is divided into 406,045,915 ordinary shares of RM1.00 each.