Sandbox

SELECT 
  cscart_product_prices.product_id, 
  MIN(
    IF(
      cscart_product_prices.percentage_discount = 0, 
      cscart_product_prices.price, 
      cscart_product_prices.price - (
        cscart_product_prices.price * cscart_product_prices.percentage_discount
      )/ 100
    )
  ) AS price 
FROM 
  cscart_product_prices 
WHERE 
  cscart_product_prices.product_id IN (140, 141, 144, 143, 142) 
  AND cscart_product_prices.lower_limit = 1 
  AND cscart_product_prices.usergroup_id IN (0, 1) 
GROUP BY 
  cscart_product_prices.product_id

Query time 0.00276

Explain
id	select_type	table	type	possible_keys	key	key_len	ref	rows	Extra
1	SIMPLE	cscart_product_prices	range	usergroup,product_id,lower_limit,usergroup_id	product_id	3		7	Using index condition; Using where

Result

product_id	price
140	99.95000000
141	99.95000000
142	399.95000000
143	79.95000000
144	99.95000000