UPDATE 1-Asseco Q3 net up a third, beats forecasts

* Says Q3 net at PLN 102.3 mln vs 88 mln in Reuters poll

* Q3 investments grew 24 pct to PLN 106 mln

(Adds detail, background)

WARSAW, Nov 13 (Reuters) - Eastern Europe's top software maker, Asseco Poland ACPP.WA, beat market consensus with 33-percent net profit growth in the third quarter, thanks to an ongoing takeover spree and sales of high-margin software.

The group posted a bottom line of 102.3 million zlotys ($37 million), compared with 88 million zlotys forecast in a Reuters poll.

Last month, Asseco's chief executive flagged in an interview with Reuters that he expected the group's bottom line to surpass market consensus. [ID:nLR358534]

He said Asseco, which continues to seek small takeover targets around Europe, would likely report a full-year bottom line above the 351 million zlotys seen by analysts.

Asseco said nine-months net profit was 279 million zlotys, up 22 percent on a year ago.

The company earlier said it had secured a record backlog of 2.5 billion zlotys for this year, with almost 70 percent of the portfolio linked to its own high-margin products.

Asseco, valued at $1.6 billion, focuses on business software products for clients in finance, like Poland's top bank, PKO BP PKOB.WA, and the region's leading insurer, PZU.

Analysts have feared the challenges facing the financial sector, due to the ongoing global crisis, would hurt Asseco. But the company has used the malaise to ink small takeovers and establish its position around Europe.

Asseco said its investments in the third quarter rose by almost a fourth year-on-year to 106 million zlotys. ($1=2.774 Zloty) (Reporting by Adrian Krajewski; editing by Simon Jessop)