Financial Distress Risks in Heavy Construction Firms: A Ratio-Based AnalysisS.T. Haryono, Gunawan Nusanto, Agus Sukarno, Ida Ayu Fatmayuni, Sri Dwi Ari Ambarwati and Aina Nur SalsabillaSHS Web Conf., 212 (2025) 01001DOI: https://doi.org/10.1051/shsconf/202521201001