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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 (
    96, 154, 155, 156, 157, 158, 159, 160, 
    175, 176, 177, 178, 179, 180, 181, 257, 
    258, 259, 260, 261, 262, 263, 311, 312, 
    313, 314, 315, 316, 3539, 3540, 3541, 
    3542, 3543, 3544, 3545, 3954, 3955, 
    3956, 3957, 3958, 3959, 3960, 3999, 
    4000, 4001, 4002, 4003, 4004
  ) 
  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 0.00032

JSON explain

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