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M.A.R.S. Industries was Military Armaments Research Syndicate, a corporation owned by James McCullen who later became Destro in G.I. Joe: Rise of Cobra.
It was originally founded in 1752 by James McCullen who later received a mask as punishment by the French. next 300 years for 20 generations of McCullen clan family until Cobra Commader (G.I. Joe Movie) and his sister Baroness (G.I. Joe Movie) planned to destroy the world with help of James McCullen to making NATO.
Captain Hawk led G.I. Joe including Baroness's former lover Duke to stop James McCullen's plan to destroy the world.