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 (
    180, 181, 182, 183, 184, 185, 186, 187, 
    188, 189, 190, 191, 1, 5, 7, 8, 9, 10, 11, 
    12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 
    22, 23, 24
  ) 
  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 0.00199

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost": 0.00643888,
    "nested_loop": [
      {
        "table": {
          "table_name": "cscart_ult_product_prices",
          "access_type": "ref",
          "possible_keys": [
            "usergroup",
            "product_id",
            "company_id",
            "lower_limit",
            "usergroup_id"
          ],
          "key": "company_id",
          "key_length": "4",
          "used_key_parts": ["company_id"],
          "ref": ["const"],
          "loops": 1,
          "rows": 4,
          "cost": 0.00643888,
          "filtered": 100,
          "index_condition": "cscart_ult_product_prices.lower_limit = 1 and cscart_ult_product_prices.product_id in (180,181,182,183,184,185,186,187,188,189,190,191,1,5,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24) and cscart_ult_product_prices.usergroup_id in (0,0,1)",
          "attached_condition": "cscart_ult_product_prices.company_id <=> 1"
        }
      }
    ]
  }
}