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Josias Reyneke

Vice President and Chief Information Officer at MILLER INDUSTRIES INC /TN/
Executive

About Josias Reyneke

Josias W. Reyneke, age 67, is Vice President and Chief Information Officer (CIO) of Miller Industries (MLR). He has served as CIO since January 2017 and as a Vice President since March 2021, after prior roles spanning operations and enterprise systems at the company and earlier management roles at SE Technologies, Wheels of Africa, and Toyota South Africa . Company performance underpinning incentive design was robust in 2024: revenue $1,257.5M, EBITDA $98.1M, adjusted pretax income $98.8M, diluted EPS $5.47, and TSR 194, which drove maximum-tier bonus pool funding and equity grants to NEOs including Reyneke .

Past Roles

OrganizationRoleYearsStrategic Impact
Miller Industries Towing Equipment Inc.Consultant (ERP implementation)1997Led enterprise resource planning system implementation to modernize operations
Miller Industries Towing Equipment Inc.Director of Management Information Systems1998–2002Built IT backbone; advanced data systems for manufacturing
Miller Industries Towing Equipment Inc.Director of MIS & Materials2002–2011Combined systems and materials management to optimize supply chain
Miller Industries Towing Equipment Inc.VP of OperationsJul 2011–Dec 2016Ran manufacturing operations and process improvement
Miller Industries, Inc.Chief Information OfficerJan 2017–presentOversees enterprise IT, cybersecurity, ERP, and data strategy
Miller Industries, Inc.Vice PresidentMar 2021–presentCorporate officer responsibilities alongside CIO role

External Roles

OrganizationRoleYearsStrategic Impact
SE TechnologiesManagement positionsPre-1998Technology and operations leadership experience
Wheels of AfricaManagement positionsPre-1998Logistics and operations exposure
Toyota South AfricaManagement positionsPre-1998Automotive manufacturing and supply chain experience

Fixed Compensation

Multi-year compensation (Summary Compensation Table values):

Metric202220232024
Base Salary ($)269,386 349,230 364,000
Discretionary Holiday Bonus ($)500 1,500 1,750
All Other Compensation ($)8,601 9,726 10,101
Total ($)725,913 751,635 1,187,551

Notes:

  • All Other Compensation for Reyneke includes company 401(k) matching contributions of $8,625 (2024), $8,250 (2023), $7,125 (2022) and company-paid life insurance premiums of $1,476 annually .
  • The Compensation Committee increased all executive officers’ base salaries by 4% effective January 1, 2025 .

Performance Compensation

Executive Annual Bonus Program mechanics and 2024 outcomes for Reyneke:

ComponentMetricWeightingTarget/ThresholdActual (FY 2024)PayoutVesting
Annual Cash BonusAdjusted Pretax Income80% of pool funded by APTI; 20% by ESG11.25% pool if APTI > $50M; 8% allocation to Reyneke$98.814M APTI; full 20% ESG earned $444,665 cash Cash (paid in 2025 for 2024 performance)
Annual RSU Grant (from bonus)APTI tier dictates RSU %As above50% of pool paid in RSUs at >$50M APTIPool at max tier9,948 RSUs Vests in 3 equal annual installments starting 3/15/2026; 5-year holding requirement

RSU grants and vest schedules (non-bonus and bonus-linked):

  • 3/6/2024 grant: 8,679 RSUs; vest in 3 equal annual installments starting 3/6/2025; grant-date fair value $391,163 .
  • 3/1/2022 program grant: time-based RSUs vest in five equal annual installments starting 3/1/2023 (units not disclosed in SCT, see unvested balances below) .
  • Stock vested in 2024: 2,000 RSUs vested; value realized $90,560 (closing price $45.28 on 3/1/2024) .

Plan design details:

  • Bonus pool tiers: 5% (>$10–$25M APTI, 100% cash), 8% (>$25–$50M, 75% cash/25% RSU), 11.25% (>$50M, 50% cash/50% RSU) .
  • ESG overlay: Committee funds 0–20% of pool based on ESG progress; in 2024 the full 20% was earned .
  • Individual allocation: Reyneke at 8% of the NEO pool .

Equity Ownership & Alignment

Unvested RSUs at FY-end 2024 and market values (closing price $65.36 on 12/31/2024):

CategoryUnitsMarket Value ($)
Time-based RSUs (5-year schedule; granted 3/1/2022)6,000 392,160
Time-based RSUs (3-year schedule; granted 3/6/2024)8,679 567,259

Beneficial ownership (as of March 31, 2025):

  • Shares beneficially owned: 6,759; percent of class: less than 1% .

Alignment policies and practices:

  • Stock ownership guidelines: 1.5× base salary requirement for “other executive officers” (applies to CIO); disposals restricted unless guideline value maintained; tax-withholding sales allowed for RSU vesting .
  • Hedging and pledging: Prohibited for executive officers and directors under the Securities Trading Policy .
  • Trading controls: Blackout periods and pre-clearance procedures apply; Rule 10b5-1 plans permitted under policy .
  • Section 16 compliance: Company disclosed late Form 4 filings on March 8, 2024 (including Reyneke) related to exempt RSU vesting/tax withholding transactions .

Employment Terms

Change-in-control and severance economics (First Amended and Restated CIC Severance Plan):

  • Payout multiple: 2.0× of (base salary + average annual cash bonus of prior two years) for Reyneke; plus pro-rated bonus for year of termination and 18× monthly COBRA premium (subject to release) .
  • Trigger mechanics: Payout on first to occur of (i) change in control (subject to 1-year continued service commitment if requested by buyer at same total compensation), or (ii) termination without cause or for good reason, regardless of change in control; includes broadened “good reason” definition (title/reporting changes, compensation reductions, relocation radius reduced to 25 miles) .
  • Equity acceleration on trigger: Time-based awards vest fully; performance-based awards vest at greater of actual or target .
  • Estimated benefits for Reyneke (if event as of 12/31/2024): cash severance $1,648,070; value of accelerated stock vesting $959,419 .

Other governance terms:

  • Clawback policy: Recovery of excess incentive-based compensation upon accounting restatement (3-year lookback; no fault required) administered by the Compensation Committee .
  • Employment agreements: None; executives serve at the discretion of the Board .
  • Equity instruments: Company does not currently grant stock options; outstanding equity plan balances are RSUs only .

Performance & Track Record (Company-level)

Metric20202021202220232024
Revenue ($000)651,286 717,476 848,456 1,153,354 1,257,500
EBITDA ($000, Non-GAAP)48,190 34,157 40,873 93,001 98,128
Adjusted Pretax Income ($000, Non-GAAP)38,097 22,265 29,585 86,929 98,814
TSR (Indexed)104 94 77 124 194
Diluted EPS ($)2.62 1.42 1.78 5.07 5.47

Compensation Peer Group & Say‑on‑Pay

  • Peer group used for compensation context: PKOH, ASTE, SHYF, CVGI, SRI, FSTR, BLBD, MPAA, EPAC, PLOW, NNBR (CIR removed after 2023 acquisition) .
  • 2024 say‑on‑pay approval: 94.5% of votes cast in favor .

Investment Implications

  • Pay-for-performance linkage is tight: 2024 maximum-tier pool (APTI >$50M) yielded balanced cash/RSU payouts; Reyneke’s $444.7K cash bonus plus 9,948 RSUs with 3-year vesting and an added 5-year holding requirement supports retention and alignment, while deferring selling pressure into the medium term .
  • Alignment safeguards: No pledging/hedging, stock ownership guidelines (1.5× salary for CIO), and a robust clawback reduce governance risk and discourage short-termism .
  • CIC economics are generous and more flexible: A 2.0× multiple payable on change in control or qualifying termination (with single-trigger mechanics via buyer-requested service commitment) plus full time-based equity acceleration could raise perceived transaction incentives but also stabilize leadership continuity in a sale scenario .
  • Execution credibility: Long tenure across operations and IT (ERP implementation, MIS/materials, VP Ops, CIO) ties directly to Miller’s margin and scalability improvements observed in the 2022–2024 step-up in APTI/EBITDA and TSR, supporting confidence in ongoing operational discipline under Reyneke’s remit .