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 (
    73780, 73779, 73756, 73689, 73597, 73339, 
    73242, 73628, 73776, 73775, 73774, 
    73773, 73772, 73771, 73770, 73769, 
    73768, 73767, 73766, 73765, 73764, 
    73763, 73762, 73761, 73760, 73759, 
    73288, 73311, 73283, 73282, 73281, 
    73280, 73279, 73278, 73624, 73596, 
    73595, 73338, 73216, 73215
  ) 
  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 0.00056

Explain
id select_type table type possible_keys key key_len ref rows Extra
1 SIMPLE cscart_ult_product_prices range usergroup,product_id,company_id,lower_limit,usergroup_id usergroup 13 1 Using where