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 (
    34, 35, 76, 77, 78, 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
  ) 
  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 0.00054

JSON explain

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