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.net_price as net_price, 
  products.integer_in_full_description, 
  products.product_type, 
  products.parent_product_id, 
  products.master_product_offers_count, 
  products.master_product_id, 
  products.company_id 
FROM 
  jmj_products as products 
  LEFT JOIN jmj_product_descriptions as descr1 ON descr1.product_id = products.product_id 
  AND descr1.lang_code = 'en' 
  LEFT JOIN jmj_product_prices as prices ON prices.product_id = products.product_id 
  AND prices.lower_limit = 1 
  LEFT JOIN jmj_companies AS companies ON companies.company_id = products.company_id 
  INNER JOIN jmj_products_categories as products_categories ON products_categories.product_id = products.product_id 
  INNER JOIN jmj_categories ON jmj_categories.category_id = products_categories.category_id 
  AND (
    jmj_categories.usergroup_ids = '' 
    OR FIND_IN_SET(0, jmj_categories.usergroup_ids) 
    OR FIND_IN_SET(1, jmj_categories.usergroup_ids)
  ) 
  AND jmj_categories.status IN ('A', 'H') 
  AND jmj_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', 'H') 
  AND products.master_product_id = 796 
  AND products.product_type != 'D' 
GROUP BY 
  products.product_id 
ORDER BY 
  price asc, 
  products.product_id ASC

Query time 0.00092

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "6.90"
    },
    "ordering_operation": {
      "using_filesort": true,
      "grouping_operation": {
        "using_temporary_table": true,
        "using_filesort": false,
        "nested_loop": [
          {
            "table": {
              "table_name": "products",
              "access_type": "ref",
              "possible_keys": [
                "PRIMARY",
                "status",
                "idx_master_product_id"
              ],
              "key": "idx_master_product_id",
              "used_key_parts": [
                "master_product_id"
              ],
              "key_length": "4",
              "ref": [
                "const"
              ],
              "rows_examined_per_scan": 1,
              "rows_produced_per_join": 0,
              "filtered": "16.98",
              "index_condition": "(`jmj_test`.`products`.`master_product_id` <=> 796)",
              "cost_info": {
                "read_cost": "1.00",
                "eval_cost": "0.03",
                "prefix_cost": "1.20",
                "data_read_per_join": "823"
              },
              "used_columns": [
                "product_id",
                "product_type",
                "status",
                "company_id",
                "usergroup_ids",
                "parent_product_id",
                "net_price",
                "integer_in_full_description",
                "master_product_id",
                "master_product_status",
                "master_product_offers_count"
              ],
              "attached_condition": "(((`jmj_test`.`products`.`usergroup_ids` = '') or find_in_set(0,`jmj_test`.`products`.`usergroup_ids`) or find_in_set(1,`jmj_test`.`products`.`usergroup_ids`)) and (`jmj_test`.`products`.`status` = 'A') and (`jmj_test`.`products`.`master_product_status` in ('A','H')) and (`jmj_test`.`products`.`product_type` <> 'D'))"
            }
          },
          {
            "table": {
              "table_name": "companies",
              "access_type": "eq_ref",
              "possible_keys": [
                "PRIMARY"
              ],
              "key": "PRIMARY",
              "used_key_parts": [
                "company_id"
              ],
              "key_length": "4",
              "ref": [
                "jmj_test.products.company_id"
              ],
              "rows_examined_per_scan": 1,
              "rows_produced_per_join": 0,
              "filtered": "100.00",
              "cost_info": {
                "read_cost": "0.17",
                "eval_cost": "0.03",
                "prefix_cost": "1.40",
                "data_read_per_join": "1K"
              },
              "used_columns": [
                "company_id",
                "status",
                "company"
              ],
              "attached_condition": "<if>(found_match(companies), ((`jmj_test`.`companies`.`status` = 'A') or (`jmj_test`.`products`.`company_id` = 0)), true)"
            }
          },
          {
            "table": {
              "table_name": "descr1",
              "access_type": "eq_ref",
              "possible_keys": [
                "PRIMARY",
                "product_id"
              ],
              "key": "PRIMARY",
              "used_key_parts": [
                "product_id",
                "lang_code"
              ],
              "key_length": "9",
              "ref": [
                "jmj_test.products.product_id",
                "const"
              ],
              "rows_examined_per_scan": 1,
              "rows_produced_per_join": 0,
              "filtered": "100.00",
              "cost_info": {
                "read_cost": "0.17",
                "eval_cost": "0.03",
                "prefix_cost": "1.61",
                "data_read_per_join": "662"
              },
              "used_columns": [
                "product_id",
                "lang_code",
                "product"
              ]
            }
          },
          {
            "table": {
              "table_name": "products_categories",
              "access_type": "ref",
              "possible_keys": [
                "PRIMARY",
                "pt"
              ],
              "key": "pt",
              "used_key_parts": [
                "product_id"
              ],
              "key_length": "3",
              "ref": [
                "jmj_test.products.product_id"
              ],
              "rows_examined_per_scan": 11,
              "rows_produced_per_join": 1,
              "filtered": "100.00",
              "cost_info": {
                "read_cost": "1.53",
                "eval_cost": "0.37",
                "prefix_cost": "3.51",
                "data_read_per_join": "29"
              },
              "used_columns": [
                "product_id",
                "category_id"
              ]
            }
          },
          {
            "table": {
              "table_name": "jmj_categories",
              "access_type": "eq_ref",
              "possible_keys": [
                "PRIMARY",
                "c_status",
                "p_category_id"
              ],
              "key": "PRIMARY",
              "used_key_parts": [
                "category_id"
              ],
              "key_length": "3",
              "ref": [
                "jmj_test.products_categories.category_id"
              ],
              "rows_examined_per_scan": 1,
              "rows_produced_per_join": 0,
              "filtered": "5.00",
              "cost_info": {
                "read_cost": "1.87",
                "eval_cost": "0.02",
                "prefix_cost": "5.75",
                "data_read_per_join": "371"
              },
              "used_columns": [
                "category_id",
                "usergroup_ids",
                "status",
                "storefront_id"
              ],
              "attached_condition": "(((`jmj_test`.`jmj_categories`.`usergroup_ids` = '') or find_in_set(0,`jmj_test`.`jmj_categories`.`usergroup_ids`) or find_in_set(1,`jmj_test`.`jmj_categories`.`usergroup_ids`)) and (`jmj_test`.`jmj_categories`.`status` in ('A','H')) and (`jmj_test`.`jmj_categories`.`storefront_id` in (0,1)))"
            }
          },
          {
            "table": {
              "table_name": "prices",
              "access_type": "ref",
              "possible_keys": [
                "usergroup",
                "product_id",
                "lower_limit",
                "usergroup_id"
              ],
              "key": "usergroup",
              "used_key_parts": [
                "product_id"
              ],
              "key_length": "3",
              "ref": [
                "jmj_test.products.product_id"
              ],
              "rows_examined_per_scan": 10,
              "rows_produced_per_join": 0,
              "filtered": "49.42",
              "index_condition": "((`jmj_test`.`prices`.`lower_limit` = 1) and (`jmj_test`.`prices`.`usergroup_id` in (0,0,1)))",
              "cost_info": {
                "read_cost": "0.97",
                "eval_cost": "0.09",
                "prefix_cost": "6.90",
                "data_read_per_join": "11"
              },
              "used_columns": [
                "product_id",
                "price",
                "percentage_discount",
                "lower_limit",
                "usergroup_id"
              ]
            }
          }
        ]
      }
    }
  }
}