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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 (
    12, 78, 79, 11, 41, 81, 107, 109, 91, 92, 
    34, 15, 31, 38, 80, 102, 28, 280, 282, 
    278
  ) 
  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 0.00011

JSON explain

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