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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 (
    79, 80, 81, 82, 140, 141, 142, 143, 144, 
    145, 146, 161, 162, 163, 164, 165, 166, 
    167, 243, 244, 245, 246, 247, 248, 249, 
    297, 298, 299, 300, 301, 302, 3525, 3526, 
    3527, 3528, 3529, 3530, 3531, 3940, 
    3941, 3942, 3943, 3944, 3945, 3946, 
    3985, 3986, 3987
  ) 
  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 0.00034

JSON explain

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