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Everton's owners The Friedkin Group has injected £38m into the club.
It is understood this is to cover the compensation payment to Burnley that the Blues were ordered to pay by a Premier League commission for a breach of financial rules.
In June, Everton were told they must pay the Clarets £35m over the impact of the breach which relates to the 2021-22 season, when the club were found to have broken Profit and Sustainability Rules (PSR) over a three-year period.
Burnley argued the breach impacted their chances of staying in the Premier League and sought compensation for the losses associated with being relegated.
The Clarets were awarded £26m in damages and a further £9m in interest.
Everton appealed against the decision and said in a statement they were "clear in the belief the ruling is fundamentally flawed in both law and fact".
The share issue has been made public by Companies House. Everton have been asked for comment.
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