At 100% on all Sky Fruit Treasures, the following abilities are enhanced when used against Floating Enemies:
The Strong Against effect goes from 1.5x damage to 1.8x damage, and 0.5x damage received to 0.4x damage received.
The Massive Damage effect goes from 3x damage to 4x damage.
The Insane Damage effect goes from 5x damage received to 6x damage.
The Resistant effect goes from 1/4 damage received to 1/5 damage received.
The Insanely Tough effect goes from 1/6 damage received to 1/7 damage received.
The Freeze, Slow, Weaken, Curse and Dodge Attack effects are increased in duration by 20%.
Finally, the Knockback effect's distance is increased by 30%.
Like the abilities they affect, they do not stack on multi-traited enemies. There still appears to be some uncertainty about what exactly each Treasure set's effect is alone.
The Sky Fruit originally only improved the Weaken effect's duration by 10% and the Knockback effect's distance by 20%. This was changed at an unknown date.