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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 (
    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, 300, 301, 302, 3525, 3526, 
    3527, 3528, 3529, 3530, 3531, 3940, 
    3941, 3942, 3943, 3944, 3945, 3946, 
    3985, 3986, 3987, 3988, 3989, 3990, 
    3991, 4045, 4046, 4047, 4048, 4049, 
    4050, 4051, 4128, 4129, 4130, 4131, 
    4132, 4133, 4134, 4181, 4182, 4183, 
    4184, 4185, 4186, 4187, 26, 27, 28, 72, 
    73, 74, 75, 133, 134, 135, 136, 137, 138, 
    139, 240, 241, 242, 293, 294, 295, 296, 
    3520, 3521
  ) 
  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 0.00027

JSON explain

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