Osimhen's performance, which has decreased slightly, indirectly reduces the value he has because however, currently Osimhen's value has decreased by around 20 million, whereas last season Osimhen's value was 130 million and now it is 110 million, which is an indirect value. His performance decreased because his performance was not very good this season.
Victor Osimhen didn't play so well last season, but I think his increasing age will also affect his selling value if Osimhen has this kind of performance. Statistics show that Osimhen managed to score 15 goals in Serie A this season and is among the top scorers. So in my opinion Osimhen's performance is still good even though he is not as dominant as last season. In my opinion, a decrease of 20 million euros is not a significant decrease. I heard news that PSG is trying to sign Osimhen and PSG could pay up to 130 million or even 150 million euros for Osimhen.