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.

Shares in the firm were up about 2% to 0.53 real each in early afternoon trading, after rising more than 7% at the opening bell. Since the inconsistencies were revealed, the stock has plunged 96%.

Americanas' 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.

In a separate filing on Monday, the company said a Rio de Janeiro court approved the plan and its judicial proceedings.

It forecasts an upturn by 2025.

($1 = 4.9938 reais) (Reporting by Andre Romani and Gabriel Araujo, Editing by William Maclean)