SAO PAULO, Feb 26 (Reuters) - Brazilian retailer Americanas on Monday released its results for the first nine months of 2023 after multiple delays, dubbing the year "the most challenging" of its history in light of a major accounting scandal.

Americanas, a nearly century-old company backed by the trio of billionaires who founded 3G Capital, filed for bankruptcy last year after uncovering $4 billion in accounting inconsistencies.

The retailer posted a net loss of 4.61 billion reais ($923.14 million) for the first three quarters of 2023, it said in a securities filing released overnight, after a revised loss of 6.03 billion reais a year earlier.

Americanas, one of Brazil's largest retailers with a major e-commerce unit, said the results were affected by a "strong drop in sales, mainly in the digital platform, and high financial expenses" amid its bankruptcy proceedings.

Its earnings before interest, taxes, depreciation and amortization (EBITDA) came in at negative 1.56 billion reais, against negative 1.28 billion a year before, while its gross margin improved by 11.1 percentage points to 27.7%.

Gross debt remained roughly stable at 38.37 billion reais.

The retailer is expected to release fourth-quarter earnings in March, according to its investors relations website.

Americanas last November released revised earnings for 2021 and 2022 to reflect what it described as a "fraud" by former managers, although investigations are ongoing.

In December it obtained approval from creditors for a restructuring plan which included divestments, a debt-for-equity swap and a capital injection of as much as 12 billion reais by the 3G trio - Jorge Paulo Lemann, Marcel Telles and Carlos Alberto Sicupira.

It forecasts an upturn by 2025.

($1 = 4.9938 reais) (Reporting by Andre Romani and Gabriel Araujo)