Being Co., Ltd. engages in the development of software for civil engineering and construction. It operates through the Construction-related and Equipment-related segments. The Construction-related segment develops and sells the Gaia software series for construction businesses and theory of constraints (TOC) applications for project management and planning. The Equipment-related segment sells computer-aided design (CAD) software such as plusCAD Suido and plusCAD Denki. The company was founded by Yoshishige Tsuda in September 1984 and is headquartered in Tsu, Japan.