The sides meet at the Stade de France this weekend with 25 points separating them in Ligue 1 and with PSG having already beaten Lyon 4-0 this season.
However, leaders PSG go into the game off the back of a painful UEFA Champions League exit to Chelsea and a 1-0 defeat at Lyon last Saturday.
Umtiti feels Lyon can add to PSG's woes this weekend - although he is well aware that Laurent Blanc's side will be intent on revenge.
"This game is going to be different (to the 1-0 win in Lyon). Paris have had back-to-back defeats. They are really going to do everything to win this trophy," he told the official Ligue 1 website.
"When you hear them talking, they really want to win it, just as we do of course. It's going to be a game filled with even more commitment.
"It's going to be decided on the smallest details and we have to be on our mettle tactically."
PSG's woes have come at a time when Zlatan Ibrahimovic has been out injured with a hamstring problem.
"On paper, Paris should win two or three-nil, but you never know how the match will pan out," he continued.
"If everyone does their job, we can cause them problems. But it's true that we're not favourites."
