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 (
    102, 103, 182, 183, 184, 185, 186, 187, 
    188, 189, 190, 191, 192, 193, 194, 195, 
    226, 227, 228, 229, 230, 231, 232, 264, 
    265, 266, 267, 268, 269, 270, 318, 319, 
    320, 321, 322, 323, 3961, 3962, 3963, 
    3964, 3965, 3966, 3967, 4006, 4007, 
    4008, 4009, 4010, 4011, 4012, 4066, 
    4067, 4068, 4069, 4070, 4071, 4072, 
    4073, 4074, 4075, 4076, 4077, 4078, 
    4079, 4110, 4111, 4112, 4113, 4114, 
    4115, 4116, 4149, 4150, 4151, 4152, 
    4153, 4154, 4155, 4202, 4203, 4204, 
    4205, 4206, 4207, 4208, 3109, 3123, 
    6671, 6676, 6684, 5, 6, 7, 8, 9, 10
  ) 
  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"
  }
}