SELECT 
  SQL_CALC_FOUND_ROWS products.product_id, 
  descr1.product as product, 
  companies.company as company_name, 
  MIN(
    IF(
      prices.percentage_discount = 0, 
      prices.price, 
      prices.price - (
        prices.price * prices.percentage_discount
      )/ 100
    )
  ) as price, 
  products.product_type, 
  products.parent_product_id, 
  products.master_product_offers_count, 
  products.master_product_id, 
  products.company_id, 
  descr1.full_description as full_description, 
  descr1.short_description as short_description 
FROM 
  cscart_products as products 
  LEFT JOIN cscart_product_descriptions as descr1 ON descr1.product_id = products.product_id 
  AND descr1.lang_code = 'en' 
  LEFT JOIN cscart_product_prices as prices ON prices.product_id = products.product_id 
  AND prices.lower_limit = 1 
  LEFT JOIN cscart_companies AS companies ON companies.company_id = products.company_id 
  INNER JOIN cscart_products_categories as products_categories ON products_categories.product_id = products.product_id 
  INNER JOIN cscart_categories ON cscart_categories.category_id = products_categories.category_id 
  AND (
    cscart_categories.usergroup_ids = '' 
    OR FIND_IN_SET(
      0, cscart_categories.usergroup_ids
    ) 
    OR FIND_IN_SET(
      1, cscart_categories.usergroup_ids
    )
  ) 
  AND cscart_categories.status IN ('A', 'H') 
  AND cscart_categories.storefront_id IN (0, 1) 
WHERE 
  1 
  AND (
    companies.status IN ('A') 
    OR products.company_id = 0
  ) 
  AND (
    products.usergroup_ids = '' 
    OR FIND_IN_SET(0, products.usergroup_ids) 
    OR FIND_IN_SET(1, products.usergroup_ids)
  ) 
  AND products.status IN ('A') 
  AND prices.usergroup_id IN (0, 0, 1) 
  AND products.master_product_status IN ('A') 
  AND products.master_product_id = 139090 
  AND products.product_type != 'D' 
GROUP BY 
  products.product_id 
ORDER BY 
  price asc, 
  products.product_id ASC

Query time 0.00139

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost": 0.012175855,
    "filesort": {
      "sort_key": "min(if(prices.percentage_discount = 0,prices.price,prices.price - prices.price * prices.percentage_discount / 100)), products.product_id",
      "temporary_table": {
        "nested_loop": [
          {
            "table": {
              "table_name": "products",
              "access_type": "ref",
              "possible_keys": [
                "PRIMARY",
                "status",
                "idx_master_product_id",
                "wdbi_master_product_status_master_product_id_produc_46b93429beec",
                "wdbi_master_product_id_master_product_status_produc_611007cab252",
                "wdbi_master_product_id_master_product_status_produc_37d8c9a2112a",
                "wdbi_master_product_id_master_product_status_status_1d4dcd83320a",
                "wdbi_master_product_id_master_product_status_produc_909a0cf2d55b",
                "wdbi_master_product_id_master_product_status_status_ff7ba2ae2fb0"
              ],
              "key": "idx_master_product_id",
              "key_length": "4",
              "used_key_parts": ["master_product_id"],
              "ref": ["const"],
              "loops": 1,
              "rows": 1,
              "cost": 0.00345856,
              "filtered": 100,
              "attached_condition": "products.master_product_id <=> 139090 and (products.usergroup_ids = '' or find_in_set(0,products.usergroup_ids) or find_in_set(1,products.usergroup_ids)) and products.`status` = 'A' and products.master_product_status = 'A' and products.product_type <> 'D'"
            }
          },
          {
            "table": {
              "table_name": "descr1",
              "access_type": "eq_ref",
              "possible_keys": ["PRIMARY", "product_id"],
              "key": "PRIMARY",
              "key_length": "9",
              "used_key_parts": ["product_id", "lang_code"],
              "ref": ["u985510652_ecartify_abhi.products.product_id", "const"],
              "loops": 1,
              "rows": 1,
              "cost": 0.00171364,
              "filtered": 100,
              "attached_condition": "trigcond(descr1.lang_code = 'en')"
            }
          },
          {
            "table": {
              "table_name": "companies",
              "access_type": "eq_ref",
              "possible_keys": ["PRIMARY"],
              "key": "PRIMARY",
              "key_length": "4",
              "used_key_parts": ["company_id"],
              "ref": ["u985510652_ecartify_abhi.products.company_id"],
              "loops": 1,
              "rows": 1,
              "cost": 0.00171364,
              "filtered": 100,
              "attached_condition": "trigcond(companies.`status` = 'A' or products.company_id = 0)"
            }
          },
          {
            "table": {
              "table_name": "prices",
              "access_type": "ref",
              "possible_keys": [
                "usergroup",
                "product_id",
                "lower_limit",
                "usergroup_id",
                "wdbi_product_id_lower_limit_usergroup_id_price_eff1727beeef",
                "wdbi_usergroup_id_lower_limit_product_id_92b7e8f6a250",
                "wdbi_product_id_lower_limit_usergroup_id_price_perc_3b2301d551d0",
                "wdbi_lower_limit_usergroup_id_product_id_b93629431718"
              ],
              "key": "usergroup",
              "key_length": "3",
              "used_key_parts": ["product_id"],
              "ref": ["u985510652_ecartify_abhi.products.product_id"],
              "loops": 1,
              "rows": 1,
              "cost": 0.00178377,
              "filtered": 100,
              "attached_condition": "prices.lower_limit = 1 and prices.usergroup_id in (0,0,1)"
            }
          },
          {
            "table": {
              "table_name": "products_categories",
              "access_type": "ref",
              "possible_keys": ["PRIMARY", "pt"],
              "key": "pt",
              "key_length": "3",
              "used_key_parts": ["product_id"],
              "ref": ["u985510652_ecartify_abhi.products.product_id"],
              "loops": 1,
              "rows": 1,
              "cost": 0.001792605,
              "filtered": 100,
              "using_index": true
            }
          },
          {
            "table": {
              "table_name": "cscart_categories",
              "access_type": "eq_ref",
              "possible_keys": ["PRIMARY", "c_status", "p_category_id"],
              "key": "PRIMARY",
              "key_length": "3",
              "used_key_parts": ["category_id"],
              "ref": ["u985510652_ecartify_abhi.products_categories.category_id"],
              "loops": 1,
              "rows": 1,
              "cost": 0.00171364,
              "filtered": 100,
              "attached_condition": "(cscart_categories.usergroup_ids = '' or find_in_set(0,cscart_categories.usergroup_ids) or find_in_set(1,cscart_categories.usergroup_ids)) and cscart_categories.`status` in ('A','H') and cscart_categories.storefront_id in (0,1)"
            }
          }
        ]
      }
    }
  }
}