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SELECT 
  cscart_ult_product_prices.product_id, 
  MIN(
    IF(
      cscart_ult_product_prices.percentage_discount = 0, 
      cscart_ult_product_prices.price, 
      cscart_ult_product_prices.price - (
        cscart_ult_product_prices.price * cscart_ult_product_prices.percentage_discount
      )/ 100
    )
  ) AS price 
FROM 
  cscart_ult_product_prices 
WHERE 
  cscart_ult_product_prices.product_id IN (
    172, 173, 174, 250, 251, 252, 253, 254, 
    255, 256, 304, 305, 306, 307, 308, 309, 
    3532, 3533, 3534, 3535, 3536, 3537, 
    3538, 3947, 3948, 3949, 3950, 3951, 
    3952, 3953, 3992, 3993, 3994, 3995, 
    3996, 3997, 3998, 4052, 4053, 4054, 
    4055, 4056, 4057, 4058, 4135, 4136, 
    4137, 4138
  ) 
  AND cscart_ult_product_prices.lower_limit = 1 
  AND cscart_ult_product_prices.company_id = 1 
  AND cscart_ult_product_prices.usergroup_id IN (0, 0, 1) 
GROUP BY 
  cscart_ult_product_prices.product_id

Query time 0.00032

JSON explain

{
  "query_block": {
    "select_id": 1,
    "message": "no matching row in const table"
  }
}