Yes, trying to align for that does not make sense as you are not trying to value the company as of 31/12/2023.
Regarding the financial data used: I understand that you are building an annual model and that 2023 may be the last full year available. However, the company will likely have reported quarterly/semi-annual numbers in 2024. I recommend looking at the latest reporting and at least comparing that to your projections for 2024 (to ensure they make sense).
Regarding the financial data used: I understand that you are building an annual model and that 2023 may be the last full year available. However, the company will likely have reported quarterly/semi-annual numbers in 2024. I recommend looking at the latest reporting and at least comparing that to your projections for 2024 (to ensure they make sense).
Also, to reiterate an important point discussed in the Valuation Q&A session: For a valuation with a reference date in December 2025, the first year discounted in the DCF is 2026.