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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 (
    4040, 4041, 4117, 4118, 4119, 4120, 4121, 
    4122, 4123, 4171, 4172, 4173, 4174, 
    4175, 4176, 50, 51, 52, 53, 54, 55, 56, 
    97, 98, 99, 100, 101, 102, 103, 182, 183, 
    184, 185, 186, 187, 188, 189, 190, 191, 
    192, 193, 194, 195, 226, 227, 228, 229, 
    230
  ) 
  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 0.00024

JSON explain

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