Financial Distress Risks in Heavy Construction Firms: A Ratio-Based Analysis S.T. Haryono, Gunawan Nusanto, Agus Sukarno, Ida Ayu Fatmayuni, Sri Dwi Ari Ambarwati and Aina Nur Salsabilla SHS Web Conf., 212 (2025) 01001 Published online: 05 March 2025 DOI: 10.1051/shsconf/202521201001