Sandbox

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 (
    3927, 3928, 3976, 3977, 3978, 3979, 3980, 
    3981, 3982, 4028, 4029, 4030, 4031, 
    4032, 4033, 4034, 4035, 4036, 4037, 
    4038, 4039, 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
  ) 
  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"
  }
}