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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 (
    22, 18, 27, 119, 121, 141, 23, 4, 142, 120, 
    62, 108, 107, 94, 8, 86, 54, 132, 10, 93, 
    12, 32, 7, 130, 35, 16, 112, 3, 78, 33, 
    89, 2, 110, 114, 34, 77, 147, 36, 87, 128, 
    96, 20, 52, 84, 118, 109, 66, 131, 19, 
    13, 61, 146, 95, 15, 9, 85, 83, 22421, 
    111, 59, 22424, 60, 144, 123
  ) 
  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 0.00056

JSON explain

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