company that makes goods for sale means Sellers who produce the product directly. They may have their own name in which to distribute their goods, or offer it directly on the market as a commodity. "the manufacturers supply the goods to the distribution centre"

A person or company selling things that they purchased to someone else.

Brand Owner means a person or company who sells any commodity under a registered brand label. Brand Owners can be Manufacturers themselves who tag their product below their very own Brand Label and then sell forward. Or it ought to even be Resellers who purchase simple commodity from Manufacturer, tag it with their personal Brand Label and promote it in the market.