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 (
    1587021, 435102, 796340, 2045191, 2071779, 
    1395208, 1080125, 1717796, 1717787, 
    1717795, 1395206, 1717793, 1717794, 
    2055664, 2055661, 2045209, 2045210, 
    2045195, 2045188, 2045197, 2071769, 
    2071771, 2071772, 1770704, 1483807, 
    1700015
  ) 
  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 0.00051

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "1.20"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": false,
      "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": 1,
        "filtered": "27.00",
        "cost_info": {
          "read_cost": "0.50",
          "eval_cost": "0.19",
          "prefix_cost": "1.20",
          "data_read_per_join": "60"
        },
        "used_columns": [
          "product_id",
          "price",
          "percentage_discount",
          "lower_limit",
          "company_id",
          "usergroup_id"
        ],
        "attached_condition": "((`maniamall_cscart`.`cscart_ult_product_prices`.`lower_limit` = 1) and (`maniamall_cscart`.`cscart_ult_product_prices`.`product_id` in (1587021,435102,796340,2045191,2071779,1395208,1080125,1717796,1717787,1717795,1395206,1717793,1717794,2055664,2055661,2045209,2045210,2045195,2045188,2045197,2071769,2071771,2071772,1770704,1483807,1700015)) and (`maniamall_cscart`.`cscart_ult_product_prices`.`usergroup_id` in (0,0,1)))"
      }
    }
  }
}