Hummel appear to be owned by Thornico, a Danish conglomerate who own businesses in the food, real estate, packaging, shipping and sport and leisure sectors.
https://www.thornico.com/group-structure/
Elite is a UK business which appears ultimately to be majority owned by an individual, Neil Friar.
From what I can see, Hummel don’t own Elite and Elite don’t own Hummel. There is no ownership link at all. If I recall correctly, Rangers contracted with Hummel to design and manufacture our kit; and with Elite to sell that kit through Elite’s retail outlets (a few shops plus an online platform?).