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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 (
    224, 225, 285, 3975, 4027, 4108, 4109, 
    4170, 4223, 203, 204, 205, 206, 207, 
    208, 209, 4087, 4088, 4089, 4090, 4091, 
    4092, 4093, 3122, 6675, 6696, 6703, 
    3118, 3111, 12223, 12224, 3124, 3112, 
    324, 6704, 6709, 4177, 338, 331, 6705, 
    3932, 3134, 3116, 3126, 6673, 6679, 
    6691, 3155
  ) 
  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"
  }
}