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They actually aren't the same. Do they work closely together yes but not the same they are a partnership, and this article talks about how much in royalties Mike makes.
http://www.forbes.com/sites/kurtbad...michael-jordan-still-earns-80-million-a-year/
Are your reading skills actually that poor, or are you just trolling. The article explicitly states "The Jordan Brand, a division of Nike, is responsible for the vast majority of MJ’s earnings." That means that Jordan brand is owned by Nike. While Nike obviously has to pay MJ a royalty based on JB sales, they are absolutely the same company. SMH.