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 (
    10975, 5759, 1925, 11317, 10974, 11013, 
    11023, 11027, 11315, 11314, 11313, 
    11312, 11036, 11073, 11089, 11309, 
    11302, 10884, 11300, 11256, 11257, 
    11316, 10830, 11286, 11285, 11284, 
    11283, 3875, 11282, 10638, 10870, 11031, 
    11030, 10738, 11253, 11025, 11267, 
    11266, 11265, 11264, 11263, 11262, 
    11259, 11261, 10848, 10979, 11012, 
    11024, 11090, 11234, 11235, 11258, 
    11254, 11269, 10333, 11015, 11018, 
    11019, 11238, 11251, 11307, 11308, 
    11002, 10335
  ) 
  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 0.00061

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "3.40"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "table": {
        "table_name": "cscart_ult_product_prices",
        "access_type": "ref",
        "possible_keys": [
          "usergroup",
          "product_id",
          "company_id",
          "lower_limit",
          "usergroup_id"
        ],
        "key": "company_id",
        "used_key_parts": [
          "company_id"
        ],
        "key_length": "4",
        "ref": [
          "const"
        ],
        "rows_examined_per_scan": 7,
        "rows_produced_per_join": 2,
        "filtered": "32.81",
        "index_condition": "(`ea201_francemaqu`.`cscart_ult_product_prices`.`company_id` <=> 1)",
        "cost_info": {
          "read_cost": "2.00",
          "eval_cost": "0.46",
          "prefix_cost": "3.40",
          "data_read_per_join": "73"
        },
        "used_columns": [
          "product_id",
          "price",
          "percentage_discount",
          "lower_limit",
          "company_id",
          "usergroup_id"
        ],
        "attached_condition": "((`ea201_francemaqu`.`cscart_ult_product_prices`.`lower_limit` = 1) and (`ea201_francemaqu`.`cscart_ult_product_prices`.`product_id` in (10975,5759,1925,11317,10974,11013,11023,11027,11315,11314,11313,11312,11036,11073,11089,11309,11302,10884,11300,11256,11257,11316,10830,11286,11285,11284,11283,3875,11282,10638,10870,11031,11030,10738,11253,11025,11267,11266,11265,11264,11263,11262,11259,11261,10848,10979,11012,11024,11090,11234,11235,11258,11254,11269,10333,11015,11018,11019,11238,11251,11307,11308,11002,10335)) and (`ea201_francemaqu`.`cscart_ult_product_prices`.`usergroup_id` in (0,0,1)))"
      }
    }
  }
}