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SELECT 
  vi_ult_product_prices.product_id, 
  MIN(
    IF(
      vi_ult_product_prices.percentage_discount = 0, 
      vi_ult_product_prices.price, 
      vi_ult_product_prices.price - (
        vi_ult_product_prices.price * vi_ult_product_prices.percentage_discount
      )/ 100
    )
  ) AS price 
FROM 
  vi_ult_product_prices 
WHERE 
  vi_ult_product_prices.product_id IN (
    148, 180, 18, 16, 4, 5, 23, 24, 1, 22, 149, 
    227, 190, 189, 245, 238, 239, 242
  ) 
  AND vi_ult_product_prices.lower_limit = 1 
  AND vi_ult_product_prices.company_id = 1 
  AND vi_ult_product_prices.usergroup_id IN (0, 0, 1) 
GROUP BY 
  vi_ult_product_prices.product_id

Query time 0.00010

JSON explain

{
  "query_block": {
    "select_id": 1,
    "table": {
      "message": "Impossible WHERE noticed after reading const tables"
    }
  }
}