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 (
    1097, 1027, 1111, 1019, 1026, 1127, 1102, 
    1122, 1025, 1104, 1095, 1106, 1110, 
    1101, 1123, 1126, 1121, 1120, 1119, 
    1124, 1125, 1093, 1024, 1107
  ) 
  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 0.00072

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "1.20"
    },
    "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": 1,
        "rows_produced_per_join": 0,
        "filtered": "50.00",
        "index_condition": "(`eshopuga_upgr_4122`.`cscart_ult_product_prices`.`company_id` <=> 1)",
        "cost_info": {
          "read_cost": "1.00",
          "eval_cost": "0.10",
          "prefix_cost": "1.20",
          "data_read_per_join": "16"
        },
        "used_columns": [
          "product_id",
          "price",
          "percentage_discount",
          "lower_limit",
          "company_id",
          "usergroup_id"
        ],
        "attached_condition": "((`eshopuga_upgr_4122`.`cscart_ult_product_prices`.`lower_limit` = 1) and (`eshopuga_upgr_4122`.`cscart_ult_product_prices`.`product_id` in (1097,1027,1111,1019,1026,1127,1102,1122,1025,1104,1095,1106,1110,1101,1123,1126,1121,1120,1119,1124,1125,1093,1024,1107)) and (`eshopuga_upgr_4122`.`cscart_ult_product_prices`.`usergroup_id` in (0,0,1)))"
      }
    }
  }
}