Masahiro Suehiro

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.

Part of Being Co., Ltd., Plus X Plus.com KK is a Japanese company that manufactures CAD software. The company is based in Osaka, Japan. Plus X Plus.com KK was acquired by Being Co., Ltd. on December 16, 2008 for $2.87 million.