they the same company?
yep.
Profile Racing is who makes the nice cranks that we admire so much.
Profile is another bike product company that makes bicycle handlebars, stems, aerobars, and probably some other stuff too.
Mojoe
Same company.
Profile Racing, Inc. is the company that makes the BMX, MTB, and unicycle cranks. Go to their web page and check out the “About Us” page for a short history of the company.
Nathan Hoover has a Profile Design water bottle holder on his Coker (Webshots gallery). If you can’t have a Profile crank on the uni then throw on a Profile water bottle holder. 
Profile Racing and Profile Design are two different companies that both make bike parts.
Profile Design does make some nice looking stuff, but those cages broke the first time I crashed on the Hunter36 (wind blew me off the road!) I switched to stainless steel very light-weight cages from a bike store, expensive at $20 each, but worth it. I am still using the Profile Design bracket to mount the cages though.
—Nathan
Funny thing about Profile is that I put a ‘Profile’ sticker on my first unicycle long before I’d ever heard of the Profile crankset. Only thing was that it was a sticker for the other Profile company!