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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 (
    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
  ) 
  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 0.00029

JSON explain

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