Elektron said it expects to perform 'significantly' better than the current market forecast for the financial year ending 31 January, excluding the exceptional charges arising from its restructuring.The number of divisions in the components group has been reduced from three to two.Electron said it has seen a significant upturn in orders which is positive for current trading and is also expected to benefit the first few months of the next financial year. In December average daily order intake exceeded £175k per day, a record for that month, representing a 74% increase on the prior year comparable figure.The group also announced that it has signed a non binding letter of intent to enter into an irrevocable undertaking to accept an offer, when made, by Delta Controls for Hartest Holdings at a price of 69p per share. There can be no certainty that Delta will make an offer or that any offer made will be successful, it added.In the event that an offer is successful, Elektron expects to receive proceeds of about £1.37m representing a profit on original cost of £0.01m and a profit on last reported carrying value of £0.90m.