With 到底可以引导原因状语吗？

eric_wn

看了精华帖关于with用法的解释，有一点不明:

下面的帖子中说With可以引导原因状语，但是在举例的原因状语中有类似的例句： With total sales of less than three hundred dollars and fewer new subscribers than last year, the New England Theatre Company is in danger of losing its building.  

https://forum.chasedream.com/forum.php?mod=viewthread&tid=912286&extra=&highlight=with%E7%94%A8%E6%B3%95&page=1

但是对比了Magoosh上面的解释：https://magoosh.com/gmat/2015/with-noun-participle-on-gmat-sentence-correction/
(直接 拖到下面红色 绿色的两个例句） 例句中说 With sales declining, the CEO announced 500 layoffs.... 这种用法是错误的。

所以with做原因状语究竟可行吗？