<!-- Release notes generated using configuration in .github/release.yml at main -->
What's Changed
⚡ Optimizations
* dvcfs: ls: don't call info() by efiop in https://github.com/iterative/dvc/pull/8779
* ls: compute relparts once for every dir by efiop in https://github.com/iterative/dvc/pull/8780
**Full Changelog**: https://github.com/iterative/dvc/compare/2.39.0...2.40.0