U.S. Markets open in 4 hrs 31 mins

GN Store Nord upgrades guidance as profit spikes 50 pct

* Third-quarter EBITA up more than 50 pct to 294 mln DKK

* Upgrades full-year EBITA guidance to 1.29 bln DKK from 1.24 bln

* Announces new long-term financial targets

COPENHAGEN, Nov 15 (Reuters) - Danish hearing aid and headset maker GN Store Nord upgraded its full-year guidance as it reported a jump in third-quarter profits in line with analysts' expectations.

Underlying earnings before interest, tax and amortisation (EBITA) rose more than 50 percent to 294 million Danish crowns ($53 million) in the three months to Sept. 30, from 195 million crowns a year earlier.

The company now forecasts core earnings of 1.29 billion crowns ($232.8 million) for 2013, up from the previous estimate of 1.24 billion crowns.

"It is a sign that consumers are very happy with our newest hearing aid and the wireless technology we have chosen," Chief Financial Officer Anders Boyer said.

Revenue rose 8 percent in the quarter to 1.61 billion crowns, with two percentage points of the growth coming from a stockpiling of hearing aids by Costco Wholesale Corp.

GN Store Nord is the world's fourth-biggest hearing aid manufacturer behind Switzerland's Sonova, Denmark's William Demant and Germany's Siemens, but Boyer said he expects the company to move past its German rival in the "foreseeable future".

The company also announced its new 2016 targets for the hearing aid and headset divisions, GN Resound and GN Netcom.

The group's stock is the most expensive in the Copenhagen stock exchange's benchmark index, trading at 46 times earnings.

The shares were up 0.1 percent by 0843 GMT against a 0.1 percent fall for the Copenhagen stock market's benchmark index . ($1 = 5.5422 Danish crowns).