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 (
    229072, 261559, 261457, 261495, 261499, 
    261507, 261476, 261454, 261470, 261475, 
    261465, 261466, 261473, 263840, 261471, 
    283305
  ) 
GROUP BY 
  products_categories.product_id

Query time 0.00253

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "18.99"
    },
    "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": 34,
            "rows_produced_per_join": 34,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "3.69",
              "eval_cost": "3.40",
              "prefix_cost": "7.09",
              "data_read_per_join": "544"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`goimagine`.`products_categories`.`product_id` in (229072,261559,261457,261495,261499,261507,261476,261454,261470,261475,261465,261466,261473,263840,261471,283305))"
          }
        },
        {
          "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": 1,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "8.50",
              "eval_cost": "0.17",
              "prefix_cost": "18.99",
              "data_read_per_join": "4K"
            },
            "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
229072 14825,37M
261454 14825,37M
261457 14825,37M
261465 14825,37M
261466 14825,37M
261470 14825,37M
261471 14825,37M
261473 14825,37M
261475 14825,37M
261476 14825,37M
261495 116,14825,37M
261499 14825,37M
261507 14825,37M
261559 14828,118M
263840 19115,118M
283305 116,14825,37M