SELECT 
  SQL_CALC_FOUND_ROWS (
    CASE WHEN products.parent_product_id <> 0 THEN products.parent_product_id ELSE products.product_id END
  ) AS product_id, 
  descr1.product as product, 
  companies.company as company_name, 
  GROUP_CONCAT(
    products.product_id 
    ORDER BY 
      products.parent_product_id ASC, 
      products.product_id ASC
  ) AS product_ids, 
  GROUP_CONCAT(
    products.product_type 
    ORDER BY 
      products.parent_product_id ASC, 
      products.product_id ASC
  ) AS product_types, 
  GROUP_CONCAT(
    products.parent_product_id 
    ORDER BY 
      products.parent_product_id ASC, 
      products.product_id ASC
  ) AS parent_product_ids, 
  products.product_type, 
  products.parent_product_id, 
  products.master_product_offers_count, 
  products.master_product_id, 
  products.company_id 
FROM 
  cscart_products as products 
  LEFT JOIN cscart_product_descriptions as descr1 ON descr1.product_id = products.product_id 
  AND descr1.lang_code = 'ru' 
  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) 
  LEFT JOIN cscart_warehouses_sum_products_amount as war_sum_amount ON war_sum_amount.product_id = products.product_id 
  LEFT JOIN cscart_warehouses_destination_products_amount AS warehouses_destination_products_amount ON warehouses_destination_products_amount.product_id = products.product_id 
  AND warehouses_destination_products_amount.destination_id = 115 
  AND warehouses_destination_products_amount.storefront_id = 0 
  LEFT JOIN cscart_master_products_storefront_offers_count AS master_products_storefront_offers_count ON master_products_storefront_offers_count.product_id = products.product_id 
  AND master_products_storefront_offers_count.storefront_id = 1 
WHERE 
  1 
  AND cscart_categories.category_id IN (
    721, 722, 723, 724, 725, 726, 727, 728, 
    729, 730, 1297
  ) 
  AND (
    companies.status IN ('A') 
    OR products.company_id = 0
  ) 
  AND (
    (
      CASE products.is_stock_split_by_warehouses WHEN 'Y' THEN warehouses_destination_products_amount.amount ELSE products.amount END
    ) > 0 
    OR products.tracking = 'D'
  ) 
  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 = 0 
  AND (
    products.company_id > 0 
    OR (
      master_products_storefront_offers_count.count > 0
    )
  ) 
  AND products.product_type != 'D' 
GROUP BY 
  product_id 
ORDER BY 
  product asc, 
  products.product_id ASC 
LIMIT 
  24, 24

Query time 0.00956

JSON explain

{
  "query_block": {
    "select_id": 1,
    "filesort": {
      "sort_key": "descr1.product, products.product_id",
      "temporary_table": {
        "filesort": {
          "sort_key": "case when products.parent_product_id <> 0 then products.parent_product_id else products.product_id end",
          "temporary_table": {
            "table": {
              "table_name": "master_products_storefront_offers_count",
              "access_type": "system",
              "possible_keys": ["PRIMARY", "idx_storefront_id"],
              "rows": 0,
              "filtered": 0,
              "const_row_not_found": true
            },
            "table": {
              "table_name": "cscart_categories",
              "access_type": "range",
              "possible_keys": ["PRIMARY", "c_status", "p_category_id"],
              "key": "PRIMARY",
              "key_length": "3",
              "used_key_parts": ["category_id"],
              "rows": 11,
              "filtered": 100,
              "index_condition": "cscart_categories.category_id in (721,722,723,724,725,726,727,728,729,730,1297)",
              "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)"
            },
            "table": {
              "table_name": "products_categories",
              "access_type": "ref",
              "possible_keys": ["PRIMARY", "pt"],
              "key": "PRIMARY",
              "key_length": "3",
              "used_key_parts": ["category_id"],
              "ref": ["admin_test.cscart_categories.category_id"],
              "rows": 13,
              "filtered": 100,
              "using_index": true
            },
            "table": {
              "table_name": "products",
              "access_type": "eq_ref",
              "possible_keys": ["PRIMARY", "status", "idx_master_product_id"],
              "key": "PRIMARY",
              "key_length": "3",
              "used_key_parts": ["product_id"],
              "ref": ["admin_test.products_categories.product_id"],
              "rows": 1,
              "filtered": 100,
              "attached_condition": "products.master_product_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` = 'A' and products.master_product_status = 'A' and products.company_id > 0 and products.product_type <> 'D'"
            },
            "table": {
              "table_name": "war_sum_amount",
              "access_type": "ref",
              "possible_keys": ["PRIMARY"],
              "key": "PRIMARY",
              "key_length": "3",
              "used_key_parts": ["product_id"],
              "ref": ["admin_test.products_categories.product_id"],
              "rows": 1,
              "filtered": 100,
              "using_index": true
            },
            "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": ["admin_test.products_categories.product_id", "const"],
              "rows": 1,
              "filtered": 100,
              "attached_condition": "trigcond(descr1.lang_code = 'ru')"
            },
            "table": {
              "table_name": "prices",
              "access_type": "ref",
              "possible_keys": [
                "usergroup",
                "product_id",
                "lower_limit",
                "usergroup_id"
              ],
              "key": "usergroup",
              "key_length": "3",
              "used_key_parts": ["product_id"],
              "ref": ["admin_test.products_categories.product_id"],
              "rows": 1,
              "filtered": 100,
              "attached_condition": "prices.lower_limit = 1 and prices.usergroup_id in (0,0,1)",
              "using_index": true
            },
            "table": {
              "table_name": "companies",
              "access_type": "eq_ref",
              "possible_keys": ["PRIMARY"],
              "key": "PRIMARY",
              "key_length": "4",
              "used_key_parts": ["company_id"],
              "ref": ["admin_test.products.company_id"],
              "rows": 1,
              "filtered": 100,
              "attached_condition": "trigcond(companies.`status` = 'A' or products.company_id = 0)"
            },
            "table": {
              "table_name": "warehouses_destination_products_amount",
              "access_type": "eq_ref",
              "possible_keys": ["PRIMARY", "idx_storefront_id"],
              "key": "PRIMARY",
              "key_length": "9",
              "used_key_parts": ["product_id", "destination_id", "storefront_id"],
              "ref": [
                "admin_test.products_categories.product_id",
                "const",
                "const"
              ],
              "rows": 1,
              "filtered": 100,
              "attached_condition": "trigcond((case products.is_stock_split_by_warehouses when 'Y' then warehouses_destination_products_amount.amount else products.amount end) > 0 or products.tracking = 'D')"
            }
          }
        }
      }
    }
  }
}

Result

product_id product company_name product_ids product_types parent_product_ids product_type parent_product_id master_product_offers_count master_product_id company_id
19407 USB Flash HOCO UD9 4Gb Точка Связи 19407 P 0 P 0 0 0 9
19411 USB Flash HOCO UD9 64Gb Точка Связи 19411 P 0 P 0 0 0 9
19408 USB Flash HOCO UD9 8Gb Точка Связи 19408 P 0 P 0 0 0 9
19370 USB Flash Netac 64Gb (nt03u185n-064g-20Bk) Точка Связи 19370 P 0 P 0 0 0 9
19491 USB Flash OltraMax 16GB Точка Связи 19491 P 0 P 0 0 0 9
19493 USB Flash OltraMax 4GB Точка Связи 19493 P 0 P 0 0 0 9
19492 USB Flash OltraMax 64GB Точка Связи 19492 P 0 P 0 0 0 9
19494 USB Flash OltraMax 8GB Точка Связи 19494 P 0 P 0 0 0 9
19375 USB Flash Remax RX801 16GB Black Точка Связи 19375 P 0 P 0 0 0 9
19374 USB Flash Remax RX801 8GB Black Точка Связи 19374 P 0 P 0 0 0 9
19377 USB Flash Remax RX802 16GB Silver Точка Связи 19377 P 0 P 0 0 0 9
19378 USB Flash Remax RX802 32GB Silver Точка Связи 19378 P 0 P 0 0 0 9
19379 USB Flash Remax RX802 64GB Silver Точка Связи 19379 P 0 P 0 0 0 9
19376 USB Flash Remax RX802 8GB Silver Точка Связи 19376 P 0 P 0 0 0 9
19380 USB Flash Remax RX815 16GB Silver Точка Связи 19380 P 0 P 0 0 0 9
19381 USB Flash Remax RX815 32GB Silver Точка Связи 19381 P 0 P 0 0 0 9
19382 USB Flash Remax RX815 64GB Silver Точка Связи 19382 P 0 P 0 0 0 9
19392 USB флеш-накопитель Maxvi MK2 128GB dark grey (FD128GBUSB20C10MK2) Точка Связи 19392 P 0 P 0 0 0 9
19393 USB флеш-накопитель Maxvi MK2 128GB metallic silver (FD128GBUSB20C10MK2) Точка Связи 19393 P 0 P 0 0 0 9
19387 USB флеш-накопитель Maxvi MK2 16GB metallic silver (FD16GBUSB20C10MK2) Точка Связи 19387 P 0 P 0 0 0 9
19388 USB флеш-накопитель Maxvi MK2 32GB dark grey (FD32GBUSB20C10MK2) Точка Связи 19388 P 0 P 0 0 0 9
19389 USB флеш-накопитель Maxvi MK2 32GB metallic silver (FD32GBUSB20C10MK2) Точка Связи 19389 P 0 P 0 0 0 9
19390 USB флеш-накопитель Maxvi MK2 64GB dark grey (FD64GBUSB20C10MK2) Точка Связи 19390 P 0 P 0 0 0 9
19391 USB флеш-накопитель Maxvi MK2 64GB metallic silver (FD64GBUSB20C10MK2) Точка Связи 19391 P 0 P 0 0 0 9