Does RSU also be considered while negotiating when switching.

When any HR asks about current CTC you tell them the whole CTC including fixed, variable and RSU. 99% of the time they will also ask what is the fixed component in that CTC and would drive further conversation based on the same. So to answer your question, Yes you can tell them the RSU component as part of CTC but it won’t matter much because they will be interested only on the fixed component.