Swiftmerge Acquisition : Non-Reliance on Previously Issued Financial Statements or Related Audit Report or Completed Interim Report - Form 8-K

-Non-Relianceon Previously Issued Financial Statements or Related Audit Report or Completed Interim Report.

In November 2022, Swiftmerge Acquisition Corp. (the "Company") obtained a waiver from the underwriter in the Company's initial public offering of all rights to the deferred underwriting commissions payable to the underwriter at the closing of the Company's initial business combination (the "Deferred Underwriting Commissions"). On August 21, 2023, in connection with the preparation of the Company's unaudited financial statements for the quarter and six-monthsended June 30, 2023, management determined that the waived Deferred Underwriting Commission had previously been improperly classified as a liability after the waiver was obtained.

As a result, management determined that it is appropriate to restate the Company's previously issued audited financial statements for the year ended December 31, 2022, included in the Company's previously filed Annual Report on Form 10-Kwith the Securities and Exchange Commission (the "Form 10-K"),and the unaudited financial statements for the three months ended March 31, 2023, included in the Company's previously filed Quarterly Report on Form 10-Qwith the Securities and Exchange Commission (the "Form 10-Q"and collectively with the Form 10-Kand the financial statements included in the Form 10-Kand the Form 10-Q,the "Non-RelianceFinancial Statements"). The Company's audit committee concluded that the Non-RelianceFinancial Statements should no longer be relied upon, and that the Company will amend the Form 10-Kand the Form 10-Qto include restatements of the Non-RelianceFinancial Statements. The changes do not impact the Company's cash position.

As a result of the foregoing, the Company's management reassessed the effectiveness of its disclosure controls and procedures for the periods affected by the restatement. After that reassessment, the Company's management determined that its disclosure controls and procedures for such periods were not effective solely as a result of the foregoing.

The Company's management and the audit committee have discussed the matters disclosed in this Current Report on Form 8-Kpursuant to this Item 4.02 with Marcum LLP, the Company's independent registered public accounting firm.

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