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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 (
    4023, 4024, 4025, 4026, 4094, 4095, 4096, 
    4097, 4098, 4099, 4100, 4101, 4102, 
    4103, 4104, 4105, 4106, 4107, 4163, 
    4164, 4165, 4166, 4167, 4168, 4169, 
    4216, 4217, 4218, 4219, 4220, 4221, 
    4222, 196, 197, 198, 199, 200, 201, 202, 
    271, 272, 273, 274, 275, 276, 277, 325, 
    326
  ) 
  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 0.00025

JSON explain

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