This tool is part of the samba(7) suite.
profiles is a utility that reports and changes SIDs in windows registry files. It currently only supports NT.
-c SID1 -n SID2
This man page is correct for version 3.0 of the Samba suite.
The original Samba software and related utilities were created by Andrew Tridgell. Samba is now developed by the Samba Team as an Open Source project similar to the way the Linux kernel is developed.
The profiles man page was written by Jelmer Vernooij.