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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 = 'ar' 
  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_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 (250, 251, 252, 253) 
  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 = 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 
  0, 12

Query time 0.00142

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "7.66"
    },
    "ordering_operation": {
      "using_filesort": true,
      "grouping_operation": {
        "using_temporary_table": true,
        "using_filesort": true,
        "buffer_result": {
          "using_temporary_table": true,
          "nested_loop": [
            {
              "table": {
                "table_name": "master_products_storefront_offers_count",
                "access_type": "system",
                "possible_keys": [
                  "PRIMARY",
                  "idx_storefront_id"
                ],
                "rows_examined_per_scan": 0,
                "rows_produced_per_join": 1,
                "filtered": "0.00",
                "const_row_not_found": true,
                "cost_info": {
                  "read_cost": "0.00",
                  "eval_cost": "0.20",
                  "prefix_cost": "0.00",
                  "data_read_per_join": "16"
                },
                "used_columns": [
                  "storefront_id",
                  "product_id",
                  "count"
                ]
              }
            },
            {
              "table": {
                "table_name": "products_categories",
                "access_type": "range",
                "possible_keys": [
                  "PRIMARY",
                  "pt"
                ],
                "key": "PRIMARY",
                "used_key_parts": [
                  "category_id"
                ],
                "key_length": "3",
                "rows_examined_per_scan": 10,
                "rows_produced_per_join": 10,
                "filtered": "100.00",
                "using_index": true,
                "cost_info": {
                  "read_cost": "3.23",
                  "eval_cost": "2.00",
                  "prefix_cost": "5.23",
                  "data_read_per_join": "160"
                },
                "used_columns": [
                  "product_id",
                  "category_id"
                ],
                "attached_condition": "(`danishecarter_31jan`.`products_categories`.`category_id` in (250,251,252,253))"
              }
            },
            {
              "table": {
                "table_name": "products",
                "access_type": "eq_ref",
                "possible_keys": [
                  "PRIMARY",
                  "status",
                  "idx_master_product_id"
                ],
                "key": "PRIMARY",
                "used_key_parts": [
                  "product_id"
                ],
                "key_length": "3",
                "ref": [
                  "danishecarter_31jan.products_categories.product_id"
                ],
                "rows_examined_per_scan": 1,
                "rows_produced_per_join": 0,
                "filtered": "8.88",
                "cost_info": {
                  "read_cost": "0.00",
                  "eval_cost": "0.18",
                  "prefix_cost": "7.23",
                  "data_read_per_join": "4K"
                },
                "used_columns": [
                  "product_id",
                  "product_type",
                  "status",
                  "company_id",
                  "usergroup_ids",
                  "parent_product_id",
                  "master_product_id",
                  "master_product_status",
                  "master_product_offers_count"
                ],
                "attached_condition": "((`danishecarter_31jan`.`products`.`master_product_id` = 0) and ((`danishecarter_31jan`.`products`.`usergroup_ids` = '') or find_in_set(0,`danishecarter_31jan`.`products`.`usergroup_ids`) or find_in_set(1,`danishecarter_31jan`.`products`.`usergroup_ids`)) and (`danishecarter_31jan`.`products`.`status` = 'A') and (`danishecarter_31jan`.`products`.`master_product_status` = 'A') and ((`danishecarter_31jan`.`products`.`company_id` > 0) or <cache>((NULL > 0))) and (`danishecarter_31jan`.`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": [
                  "danishecarter_31jan.products.company_id"
                ],
                "rows_examined_per_scan": 1,
                "rows_produced_per_join": 0,
                "filtered": "100.00",
                "cost_info": {
                  "read_cost": "0.00",
                  "eval_cost": "0.18",
                  "prefix_cost": "7.41",
                  "data_read_per_join": "6K"
                },
                "used_columns": [
                  "company_id",
                  "status",
                  "company"
                ],
                "attached_condition": "<if>(found_match(companies), ((`danishecarter_31jan`.`companies`.`status` = 'A') or (`danishecarter_31jan`.`products`.`company_id` = 0)), true)"
              }
            },
            {
              "table": {
                "table_name": "cscart_categories",
                "access_type": "eq_ref",
                "possible_keys": [
                  "PRIMARY",
                  "c_status",
                  "p_category_id"
                ],
                "key": "PRIMARY",
                "used_key_parts": [
                  "category_id"
                ],
                "key_length": "3",
                "ref": [
                  "danishecarter_31jan.products_categories.category_id"
                ],
                "rows_examined_per_scan": 1,
                "rows_produced_per_join": 0,
                "filtered": "5.00",
                "cost_info": {
                  "read_cost": "0.00",
                  "eval_cost": "0.01",
                  "prefix_cost": "7.59",
                  "data_read_per_join": "152"
                },
                "used_columns": [
                  "category_id",
                  "storefront_id",
                  "usergroup_ids",
                  "status"
                ],
                "attached_condition": "(((`danishecarter_31jan`.`cscart_categories`.`usergroup_ids` = '') or find_in_set(0,`danishecarter_31jan`.`cscart_categories`.`usergroup_ids`) or find_in_set(1,`danishecarter_31jan`.`cscart_categories`.`usergroup_ids`)) and (`danishecarter_31jan`.`cscart_categories`.`status` in ('A','H')) and (`danishecarter_31jan`.`cscart_categories`.`storefront_id` in (0,1)))"
              }
            },
            {
              "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": [
                  "danishecarter_31jan.products_categories.product_id",
                  "const"
                ],
                "rows_examined_per_scan": 1,
                "rows_produced_per_join": 0,
                "filtered": "100.00",
                "cost_info": {
                  "read_cost": "0.00",
                  "eval_cost": "0.01",
                  "prefix_cost": "7.60",
                  "data_read_per_join": "207"
                },
                "used_columns": [
                  "product_id",
                  "lang_code",
                  "product"
                ]
              }
            },
            {
              "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": [
                  "danishecarter_31jan.products_categories.product_id"
                ],
                "rows_examined_per_scan": 2,
                "rows_produced_per_join": 0,
                "filtered": "97.97",
                "using_index": true,
                "cost_info": {
                  "read_cost": "0.05",
                  "eval_cost": "0.02",
                  "prefix_cost": "7.66",
                  "data_read_per_join": "2"
                },
                "used_columns": [
                  "product_id",
                  "lower_limit",
                  "usergroup_id"
                ],
                "attached_condition": "((`danishecarter_31jan`.`prices`.`lower_limit` = 1) and (`danishecarter_31jan`.`prices`.`usergroup_id` in (0,0,1)))"
              }
            }
          ]
        }
      }
    }
  }
}

Result

product_id	product	company_name	product_ids	product_types	product_type	company_id
162	AIKO SAFE Model AS 180 Office Safe with one shelve & one drawer	CS-Cart	162	P	P	1
159	AIKO SAFE Model AS 53 Home Safe, Horizontal Model with one tray	CS-Cart	159	P	P	1
158	AIKO SAFE Model Economy (AS 30) Home Safe, with single key	CS-Cart	158	P	P	1
130	Casio DR-210TM	CS-Cart	130	P	P	1
128	Casio FX-115ES	CS-Cart	128	P	P	1
126	Casio PRIZM fx-CG10	CS-Cart	126	P	P	1
182	GBC® Smart-View® 3-Ring Report Cover	CS-Cart	182	P	P	1
176	Quartet® Euro™ Magnetic Porcelain Total Erase® Mobile Easel	CS-Cart	176	P	P	1
174	Swingline® Optima® 20 Electric Stapler	CS-Cart	174	P	P	1
171	Swingline™ Stack-and-Shred™ 100X Hands Free Shredder	CS-Cart	171	P	P	1
178	Wilson Jones® 364 Heavy Duty Round Ring Binder with Label Holder, 1", Black	CS-Cart	178	P	P	1