  We report flux-resolved spectroscopic analysis of the active galactic nucleus
(AGN) ESO 103--035 using \textit{NuSTAR} observations. Following an earlier
work, we fit the spectra using a thermal Comptonization model with a
relativistic reflection component to obtain estimates of the coronal
temperature for two flux levels. The coronal temperature was found to increase
from 24.0$^{+6.8}_{-3.4}$ to 55.3$^{+54.6}_{-7.2}$ keV (errors at 1-$\sigma$
confidence level) as the flux increased from $9.8$ to $11.9 \times 10^{-11}$
erg cm$^{-2}$ s$^{-1}$ in the 3--78 keV band. A marginal variation in the high
energy photon index allows for both, a non-varying optical depth and for the
optical depth to have varied by a factor of $\sim$2. This is in contrast to a
previous work on \textit{NuSTAR} flux resolved spectroscopy of the AGN, Ark
564, where the temperature was found to decrease with flux along with a $10$\%
variation in the optical depth. The results maybe understood in a framework
where AGN variability is either dominated by coronal heating variation leading
to correlated increase of temperature with flux and the opposite effect being
seen when the variability is dominated by changes in the seed photon flux.
