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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 (
    3104, 3107, 6682, 6678, 104, 105, 106, 
    107, 108, 109, 110, 4013, 4014, 4015, 
    4016, 4017, 4018, 4019, 3105, 6677, 
    6686, 64, 118, 224, 225, 285, 3975, 4027, 
    4108, 4109, 4170, 4223, 203, 204, 205, 
    206, 207, 208, 209, 4087, 4088, 4089, 
    4090, 4091, 4092, 4093, 3122, 6675
  ) 
  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 0.00028

JSON explain

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