It is always a good idea to back up your data so that you have a safe copy of it while installing a new ActiveReports Server version or in the event of a disaster.
In order to backup and restore data, you can use corresponding import/export REST API. It allows import and export of all or particular set of resources.
You can also use Migration PowerShell Module sample shipped with ActiveReports Server (C:\ActiveReports 12 Server\SDK\Samples) to create backup and recover data.
Export-ArsData -Path C:\...\Documents\backup.zip
Import-ArsData -Path C:\...\Documents\backup.zip