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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 (
    12424, 12425, 12426, 12427, 12428, 12429, 
    12430, 12431, 12432, 12433, 12434, 
    12435, 12436, 12437, 12438, 12439, 
    12440, 12441, 12442, 12443, 12444, 
    12445, 12446, 12447, 12448, 12449, 
    12450, 12451, 12452, 12453, 12454, 
    12455, 12456, 12457, 12458, 12459, 
    12460, 12461, 12462, 12463
  ) 
  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 0.00025

JSON explain

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