How many WhatsApp Business Accounts can a company create until it’s verified?

You can only create two WhatsApp Business Accounts before your Business Verification is complete. You can create additional accounts after you are verified.

Also, the unverified trial state is only valid for the first verified phone number for each WhatsApp Business Account. Each additional number added to the WhatsApp business account needs to wait until the business is verified and has passed all the WhatsApp checks to send messages.