Yes, they are the same company that makes/made Montana tractors. They'll badge them anyway the distributor wants.
The "LS" stands for Leading Solution. I drove one of their 30 hp (+/-) tractors pulling passenger trams at the Lakeland, Florida Sun 'n Fun Fly-in last April. Obviously I can't make any intelligent comments on overall quality or how they would do on hard work, but it was a neat little tractor.
You might google Leading Solution and see what you can find.