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.
Last season PSG had talked if indeed they could prepare around 150 million for Osimhen provided PSG could sell Mbappe at that time but the plot changed when PSG continued to try to keep Mbappe and now PSG and Osimhen rumors are still not heard again and instead we now hear rumors that Kvaratskhelia is one of PSG's target players for next season.
But it does not rule out the possibility that in the future we will see Mbappe rumors again with several clubs which are certainly rich clubs including PSG because after all for now Osimhen is still one of the good enough targetmen, it's just that there are indeed a number of things Osimhen needs to improve for next season including in terms of his emotions because this season we can see how Osimhen is actually quite temperamental so it would be better if he could fix that before in the end this backfired on himself.