April 27 (Reuters) - Qualcomm Inc QCOM.O forecast third-quarter revenue above analyst expectations after beating second quarter revenue estimates on Wednesday, largely due its move to focus on the growing non-handset business to cushion a likely hit from slowing smartphone demand. Lockdowns in China, war in Ukraine and rising inflation has taken a toll on consumers, preventing them from spending on electronic gadgets like phones. To reduce its dependence on handsets, Qualcomm has been diversifying its revenue streams by catering to other markets including automotive.