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Mark Thoenes

Interim Chief Executive Officer at Kaival Brands Innovations Group
CEO
Executive
Board

About Mark Thoenes

Mark Thoenes, age 71, is Interim Chief Executive Officer and a Director of Kaival Brands Innovations Group, Inc. He brings 35+ years of financial and operational leadership, is a licensed CPA since 1984, began his career at Ernst & Young, served as EVP/CFO of Nasdaq-listed Rentrak Corporation from 2000–2010, and has led MLT Consulting Services, LLC for the past eleven years . He was appointed Interim CEO on September 12, 2024 following the passing of the prior CEO , and has served as a Director since August 1, 2023 . Company-level performance metrics (TSR, revenue/EBITDA growth) tied specifically to his tenure are not disclosed in the proxy.

Past Roles

OrganizationRoleYearsStrategic Impact
Rentrak Corporation (Nasdaq)EVP/Chief Financial Officer2000–2010Public-company CFO experience in accounting, reporting, and operational leadership
Kaival BrandsInterim Chief Financial Officer (consulting)Jun 30, 2021–Aug 1, 2023Stabilized finance function; bridge leadership prior to becoming director
Kaival BrandsDirectorSince Aug 1, 2023Board-level oversight; management director

External Roles

OrganizationRoleYearsNotes
MLT Consulting Services, LLCPresidentPast eleven yearsFull-service business/financial consulting firm leadership
Ernst & YoungEarly careerNot disclosedBegan professional career at EY; licensed CPA since 1984

Fixed Compensation

MetricFY 2023FY 2024
Base Salary (Interim CEO/Consulting Fees)$298,050 $74,583
Director Cash Fees$26,211

Performance Compensation

Equity Grants (Awarded/Issued)

Grant DateTypeSharesPrice per ShareFair/Reported Value
Mar 3, 2023Stock grant2,381$12.87$30,643
Apr 23, 2024Stock grant10,000$3.64$36,400

Options and Outstanding Awards

NameUnvested Options (#)Reported Market Value ($)Notes
Mark Thoenes2,500$9,100Unvested options at FY-end Oct 31, 2024

No explicit performance-metric plan weights/targets (e.g., revenue, EBITDA, TSR) or PSU frameworks were disclosed for Thoenes in the proxy. The Compensation Committee did not meet during fiscal 2024, suggesting limited formal pay-for-performance calibration that year .

Equity Ownership & Alignment

HolderShares Beneficially Owned% of ClassNotes
Mark Thoenes620,0005.4%Beneficial ownership as of Feb 25, 2025; footnote notes ~14,524 vested options to be canceled prior to closing of Business Combination
Officers & Directors (5 persons)2,950,00025.6%Aggregate group ownership
  • Shares outstanding reference for voting record date: 11,593,402 common shares (Oct 7, 2025) .
  • Pledging/hedging and ownership guideline disclosures for Thoenes are not provided in the proxy .

Employment Terms

ItemDisclosure
Interim CEO appointmentSept 12, 2024 (succeeding the prior CEO)
Director serviceSince Aug 1, 2023
Severance/Change-of-ControlNone; no payments upon termination or change-of-control beyond stock options referenced in Outstanding Awards
Clawback provisionsNot specifically disclosed in proxy; Code of Ethics available but separate from compensation clawbacks
Employment agreement detailsConsulting Agreement referenced for 2023 fees; specific terms not detailed in the proxy’s narrative

Board Governance

AttributeDetails
Board size/compositionFour directors; three are independent under Nasdaq rules (Worner, Modi, Patel). Thoenes serves as Interim CEO and Director; not listed as independent
Committee rolesAudit: Worner (Chair), Modi, Patel; Compensation: Patel (Chair), Worner, Modi; Nominating & Governance: Modi (Chair), Worner, Patel
Committee meetings FY 2024Audit met 4x; Compensation did not meet; Nominating & Governance did not meet
Board meeting cadenceEntire Board met 24 times in FY 2024; all directors attended ≥75% of meetings
Annual meeting voting (2025)Thoenes received 5,566,366 votes for; 27,857 against; 37 abstained; broker non-votes 1,982,584

Dual-role implications: As Interim CEO and Director, Thoenes is a management (non-independent) director. Board independence is maintained through three independent directors chairing all committees; however, the Compensation Committee’s lack of meetings in FY 2024 could raise governance-process concerns .

Director Compensation (FY 2024)

ComponentAmount
Cash Fees$26,211
Option Awards (value)$36,071
Total$62,282

Performance & Track Record

  • Professional background: CPA; EY alumnus; public-company CFO at Rentrak (2000–2010); consulting firm president for 11+ years .
  • Company officer transitions: Multiple resignations occurred in early 2024 (former CEO, CFO, COO), preceding his appointment as Interim CEO in Sep 2024 .
  • Legal proceedings: None disclosed for directors or executive officers in past ten years .

Related Party Transactions (Company Context)

  • 100% of inventories purchased from Bidi (related party controlled by former CEO and/or spouse) in FY 2024: ~$0.3 million; license fees paid ~$220,000; accounts payable to Bidi $131,683 .
  • Revenue from entities owned by former CEO and/or spouse: $5,950 in FY 2024 .

Compensation Committee Analysis

  • Composition and authority: Patel (Chair), Worner, Modi; empowered to engage independent compensation consultants and oversee executive/director pay .
  • Process signals: Committee did not meet during FY 2024, reducing visibility into formal pay-for-performance calibration for that year .

Investment Implications

  • Alignment: Thoenes’ 5.4% beneficial stake indicates meaningful equity alignment; options cancellation noted in footnote may reduce near-term selling pressure from option exercises .
  • Pay-for-performance calibration: Absence of disclosed incentive metrics and committee inactivity in FY 2024 point to limited formal linkage between variable pay and operating KPIs during that period .
  • Retention risk: No severance or change-of-control protections disclosed suggests low contractual retention costs but also minimal executive protection—could be neutral/slightly negative for retention but shareholder-friendly on payouts .
  • Governance quality: Board independence is structurally strong with independent chairs on all committees; however, committee meeting frequency (Compensation/Nominating did not meet) is a process weakness to monitor .
  • Company-related party dynamics: Ongoing related-party dependencies (Bidi purchases and license fees) are governance risk factors; leadership’s approach to rationalizing these could be a catalyst for improved investor confidence .
  • Shareholder support: Strong 2025 vote support for Thoenes’ directorship underscores investor acceptance in the interim leadership role .