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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 (
    27, 121, 23, 141, 4, 142, 120, 62, 108, 
    107, 94, 8, 86, 54, 10, 93, 12, 32, 7, 130, 
    35, 16, 33, 110, 34, 89, 114, 147, 36, 
    128, 20, 52, 84, 109, 118, 131, 13, 19, 
    61, 146, 95, 15, 9, 85, 111, 59, 144, 123, 
    60, 113, 145, 6, 14, 63, 136, 50984, 127, 
    134, 42, 50985, 50986, 50988, 50993, 
    50992
  ) 
  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 0.00035

JSON explain

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