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 (
    138903, 171934, 139416, 139364, 139389, 
    139360, 138902, 139368, 173441, 139376, 
    139318, 139415, 139314, 139315, 139377, 
    149277, 139381, 139366, 139363, 139387, 
    139379, 139418, 139321, 139361, 139419, 
    173429, 149275, 139380, 139355, 139358, 
    139372, 139383, 139390, 138901, 173431, 
    173432, 149249, 173426, 138899, 173436, 
    149261, 149274, 139370, 173443, 139367, 
    173438, 139385, 149278
  ) 
GROUP BY 
  products_categories.product_id

Query time 0.00213

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "52.02"
    },
    "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": 94,
            "rows_produced_per_join": 94,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "9.72",
              "eval_cost": "9.40",
              "prefix_cost": "19.12",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`goimagine`.`products_categories`.`product_id` in (138903,171934,139416,139364,139389,139360,138902,139368,173441,139376,139318,139415,139314,139315,139377,149277,139381,139366,139363,139387,139379,139418,139321,139361,139419,173429,149275,139380,139355,139358,139372,139383,139390,138901,173431,173432,149249,173426,138899,173436,149261,149274,139370,173443,139367,173438,139385,149278))"
          }
        },
        {
          "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": "23.50",
              "eval_cost": "0.47",
              "prefix_cost": "52.02",
              "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')))"
          }
        }
      ]
    }
  }
}