Is Everest Tricycle the same manufacturer as Jin Xin?

No, according to official website, Jin Xin Tricycle is a brand owned by Tibet Jin Xin Industry and Trade Co., Ltd., while Everest Tricycle is a brand owned by Tibet Everest Industrial Co., Ltd. Both Everest Tricycle and Jin Xin Tricycle belong to Tibet Everest Industrial Co., Ltd., but they are not products produced by the same manufacturer.