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 (
    507029, 1587021, 359010, 363089, 431485, 
    435102, 673234, 796340, 435126, 291580, 
    2045191, 671448, 2071779, 1440614, 
    1080125, 1302583, 1395208, 1717787, 
    1717796, 410762, 1717795, 1414296, 
    431403, 1395206, 2055664, 1717793, 
    2055661, 1717794, 2077225, 2045209, 
    1414285, 2045210, 2045188, 2045195, 
    2045197, 2089927, 2071771, 2071769, 
    2071772, 410760, 412861, 410763, 1460062, 
    1770704, 1460060, 1510389, 1483807, 
    1700015, 2072326, 2539826, 2596605
  ) 
  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 0.00063

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 (507029,1587021,359010,363089,431485,435102,673234,796340,435126,291580,2045191,671448,2071779,1440614,1080125,1302583,1395208,1717787,1717796,410762,1717795,1414296,431403,1395206,2055664,1717793,2055661,1717794,2077225,2045209,1414285,2045210,2045188,2045195,2045197,2089927,2071771,2071769,2071772,410760,412861,410763,1460062,1770704,1460060,1510389,1483807,1700015,2072326,2539826,2596605)) and (`maniamall_cscart`.`cscart_ult_product_prices`.`usergroup_id` in (0,0,1)))"
      }
    }
  }
}