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, 
  product_position_source.position AS position 
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') 
  LEFT JOIN products_categories AS product_position_source ON products_categories.product_id = product_position_source.product_id 
  AND product_position_source.category_id = 4037 
WHERE 
  products_categories.product_id IN (
    112510, 80607, 85800, 203841, 84620, 
    87625, 78742, 203852, 192420, 203825, 
    203735, 185024
  ) 
GROUP BY 
  products_categories.product_id

Query time 0.00556

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "58.81"
    },
    "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": 65,
            "rows_produced_per_join": 65,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "6.81",
              "eval_cost": "6.50",
              "prefix_cost": "13.31",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`goimagine`.`products_categories`.`product_id` in (112510,80607,85800,203841,84620,87625,78742,203852,192420,203825,203735,185024))"
          }
        },
        {
          "table": {
            "table_name": "product_position_source",
            "access_type": "eq_ref",
            "possible_keys": [
              "PRIMARY",
              "pt"
            ],
            "key": "PRIMARY",
            "used_key_parts": [
              "category_id",
              "product_id"
            ],
            "key_length": "6",
            "ref": [
              "const",
              "goimagine.products_categories.product_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 65,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "16.25",
              "eval_cost": "6.50",
              "prefix_cost": "36.06",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        },
        {
          "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": 3,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "16.25",
              "eval_cost": "0.33",
              "prefix_cost": "58.81",
              "data_read_per_join": "8K"
            },
            "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')))"
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
78742 78,4037,4038,4059,4067,4104,22M 0
80607 4037,4059,22M 0
84620 3278,4059,4104,22M
85800 4037,4059,4104,4105,4106,22M 0
87625 118,4037,4059,4104,4302,4303,22M 0
112510 4037,4059,4065,4104,22M 0
185024 3278,4059,4104,22M
192420 4037,12483,22M 0
203735 2185,4071,12483,13750,13752,364M
203825 364,4071,12483,13750,13752,357M
203841 22,4034,4036,4037,13817,13818,329M 0
203852 22,4034,4036,4059,13817,13818,329M