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.