SELECT 
  SQL_CALC_FOUND_ROWS products.product_id, 
  products.amount, 
  descr1.product as product, 
  companies.company as company_name, 
  variation_group_products.group_id AS variation_group_id, 
  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_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 
  INNER JOIN cscart_product_variation_group_products AS variation_group_products ON variation_group_products.product_id = products.product_id 
  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 (
    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 variation_group_products.group_id IN (11) 
  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 
  products.product_id 
ORDER BY 
  NULL asc

Query time 0.00361

JSON explain

{
  "query_block": {
    "select_id": 1,
    "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": "variation_group_products",
        "access_type": "ref",
        "possible_keys": ["PRIMARY", "idx_group_id"],
        "key": "idx_group_id",
        "key_length": "3",
        "used_key_parts": ["group_id"],
        "ref": ["const"],
        "rows": 1,
        "filtered": 100,
        "attached_condition": "variation_group_products.group_id <=> 11"
      },
      "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.variation_group_products.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": "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.variation_group_products.product_id", "const"],
        "rows": 1,
        "filtered": 100,
        "attached_condition": "trigcond(descr1.lang_code = 'ru')"
      },
      "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": "war_sum_amount",
        "access_type": "ref",
        "possible_keys": ["PRIMARY"],
        "key": "PRIMARY",
        "key_length": "3",
        "used_key_parts": ["product_id"],
        "ref": ["admin_test.variation_group_products.product_id"],
        "rows": 1,
        "filtered": 100,
        "using_index": true
      },
      "table": {
        "table_name": "products_categories",
        "access_type": "ref",
        "possible_keys": ["PRIMARY", "pt"],
        "key": "pt",
        "key_length": "3",
        "used_key_parts": ["product_id"],
        "ref": ["admin_test.variation_group_products.product_id"],
        "rows": 1,
        "filtered": 100
      },
      "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": ["admin_test.products_categories.category_id"],
        "rows": 1,
        "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)"
      },
      "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.variation_group_products.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 amount product company_name variation_group_id product_type parent_product_id master_product_offers_count master_product_id company_id
8297 1 Apple iPad Pro 12.9 2022 LTE 128GB Space gray Точка Связи 11 P 0 0 0 9