The containership company said net profit to 30 September was TWD 900.39bn ($30.44m), from TWD 1.41bn in 2012.
Revenue was cut to TWD 44.45bn against TWD 47.18bn the year before.
Operating costs dropped to TWD 40.8bn, from TWD 42.84bn in 2012.
Taiwan's Wan Hai Lines has been hit by falling revenue as its nine-month earnings declined.
The containership company said net profit to 30 September was TWD 900.39bn ($30.44m), from TWD 1.41bn in 2012.
Revenue was cut to TWD 44.45bn against TWD 47.18bn the year before.
Operating costs dropped to TWD 40.8bn, from TWD 42.84bn in 2012.