From a51c5a3f0b69a073721ea0de8220cad87a1fb49b Mon Sep 17 00:00:00 2001
From: Patrick Hoefler <61934744+phofl@users.noreply.github.com>
Date: Mon, 20 Mar 2023 17:56:40 +0100
Subject: [PATCH] Backport PR #52054: PERF: Improve performance with copy=True
 and different dtype

---
 pandas/core/internals/construction.py | 8 +++++++-
 1 file changed, 7 insertions(+), 1 deletion(-)

diff --git a/pandas/core/internals/construction.py b/pandas/core/internals/construction.py
index 83ac9c40df680..ac36cb4aa5960 100644
--- a/pandas/core/internals/construction.py
+++ b/pandas/core/internals/construction.py
@@ -22,6 +22,7 @@
     npt,
 )
 
+from pandas.core.dtypes.astype import astype_is_view
 from pandas.core.dtypes.cast import (
     construct_1d_arraylike_from_scalar,
     dict_compat,
@@ -291,7 +292,12 @@ def ndarray_to_mgr(
 
     elif isinstance(values, (np.ndarray, ExtensionArray, ABCSeries, Index)):
         # drop subclass info
-        values = np.array(values, copy=copy_on_sanitize)
+        _copy = (
+            copy_on_sanitize
+            if (dtype is None or astype_is_view(values.dtype, dtype))
+            else False
+        )
+        values = np.array(values, copy=_copy)
         values = _ensure_2d(values)
 
     else: