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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 (
    4139, 4140, 4141, 4188, 4189, 4190, 4191, 
    4192, 4193, 4194, 29, 30, 31, 32, 33, 
    34, 35, 76, 77, 78, 79, 80, 81, 82, 140, 
    141, 142, 143, 144, 145, 146, 161, 162, 
    163, 164, 165, 166, 167, 243, 244, 245, 
    246, 247, 248, 249, 297, 298, 299
  ) 
  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 0.00030

JSON explain

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