SELECT 
  products_categories.product_id, 
  GROUP_CONCAT(
    IF(
      products_categories.link_type = "M", 
      CONCAT(
        products_categories.category_id, 
        "M"
      ), 
      products_categories.category_id
    )
  ) AS category_ids 
FROM 
  products_categories 
  INNER JOIN categories ON categories.category_id = products_categories.category_id 
  AND categories.storefront_id IN (0, 1) 
  AND (
    categories.usergroup_ids = '' 
    OR FIND_IN_SET(0, categories.usergroup_ids) 
    OR FIND_IN_SET(1, categories.usergroup_ids)
  ) 
  AND categories.status IN ('A', 'H') 
WHERE 
  products_categories.product_id IN (
    186231, 109593, 103373, 193286, 90945, 
    168820, 96320, 90935, 120747, 98810, 
    98813, 98373, 91613, 98734, 104426, 
    91612, 167731, 109606, 98342, 155430, 
    239125, 133812, 196685, 168828, 138080, 
    133813, 133814, 138365, 125527, 221443, 
    138079, 111401
  ) 
GROUP BY 
  products_categories.product_id

Query time 0.00401

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "54.77"
    },
    "grouping_operation": {
      "using_filesort": false,
      "nested_loop": [
        {
          "table": {
            "table_name": "products_categories",
            "access_type": "range",
            "possible_keys": [
              "PRIMARY",
              "link_type",
              "pt"
            ],
            "key": "pt",
            "used_key_parts": [
              "product_id"
            ],
            "key_length": "3",
            "rows_examined_per_scan": 99,
            "rows_produced_per_join": 99,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "10.22",
              "eval_cost": "9.90",
              "prefix_cost": "20.12",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`goimagine`.`products_categories`.`product_id` in (186231,109593,103373,193286,90945,168820,96320,90935,120747,98810,98813,98373,91613,98734,104426,91612,167731,109606,98342,155430,239125,133812,196685,168828,138080,133813,133814,138365,125527,221443,138079,111401))"
          }
        },
        {
          "table": {
            "table_name": "categories",
            "access_type": "eq_ref",
            "possible_keys": [
              "PRIMARY",
              "c_status",
              "p_category_id"
            ],
            "key": "PRIMARY",
            "used_key_parts": [
              "category_id"
            ],
            "key_length": "3",
            "ref": [
              "goimagine.products_categories.category_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 4,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "24.75",
              "eval_cost": "0.50",
              "prefix_cost": "54.77",
              "data_read_per_join": "12K"
            },
            "used_columns": [
              "category_id",
              "usergroup_ids",
              "status",
              "storefront_id"
            ],
            "attached_condition": "((`goimagine`.`categories`.`storefront_id` in (0,1)) and ((`goimagine`.`categories`.`usergroup_ids` = '') or (0 <> find_in_set(0,`goimagine`.`categories`.`usergroup_ids`)) or (0 <> find_in_set(1,`goimagine`.`categories`.`usergroup_ids`))) and (`goimagine`.`categories`.`status` in ('A','H')))"
          }
        }
      ]
    }
  }
}