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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 (
    3723, 5194, 5195, 5196, 5197, 1429, 1430, 
    1431, 1432, 3161, 3719, 3720, 5142, 
    5143, 5144, 6730, 6731, 3158, 3159, 
    3160, 2102, 2039, 1985, 1472, 1484, 
    5613, 1428, 1478, 1466, 1873, 1460, 
    1449, 3743, 1454, 1444, 1422, 1765, 
    3734, 1418, 3136, 2040, 2041, 2042, 
    2043, 2044, 2045, 2046, 2047
  ) 
  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"
  }
}