SELECT 
  cscart_banners.banner_id, 
  cscart_banners.type, 
  cscart_banners.target, 
  cscart_banners.status, 
  cscart_banners.timestamp, 
  cscart_banner_descriptions.banner, 
  cscart_banner_descriptions.description, 
  cscart_banner_descriptions.url, 
  cscart_banner_images.banner_image_id, 
  cscart_banners.company_id 
FROM 
  cscart_banners 
  LEFT JOIN cscart_banner_descriptions ON cscart_banner_descriptions.banner_id = cscart_banners.banner_id 
  AND cscart_banner_descriptions.lang_code = 'en' 
  LEFT JOIN cscart_banner_images ON cscart_banner_images.banner_id = cscart_banners.banner_id 
  AND cscart_banner_images.lang_code = 'en' 
  INNER JOIN cscart_ult_objects_sharing ON (
    cscart_ult_objects_sharing.share_object_id = cscart_banners.banner_id 
    AND cscart_ult_objects_sharing.share_company_id = 1 
    AND cscart_ult_objects_sharing.share_object_type = 'banners'
  ) 
WHERE 
  1 
  AND (
    cscart_banners.type != 'G' 
    OR cscart_banner_images.banner_image_id IS NOT NULL
  ) 
  AND cscart_banners.banner_id IN (26, 27, 23) 
  AND cscart_banners.status = 'A' 
ORDER BY 
  cscart_banner_descriptions.banner asc

Query time 0.00109

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost": 0.016715219,
    "filesort": {
      "sort_key": "cscart_banner_descriptions.banner",
      "temporary_table": {
        "nested_loop": [
          {
            "table": {
              "table_name": "cscart_banners",
              "access_type": "range",
              "possible_keys": ["PRIMARY", "status"],
              "key": "PRIMARY",
              "key_length": "3",
              "used_key_parts": ["banner_id"],
              "loops": 1,
              "rows": 3,
              "cost": 0.00436909,
              "filtered": 100,
              "attached_condition": "cscart_banners.banner_id in (26,27,23) and cscart_banners.`status` = 'A'"
            }
          },
          {
            "table": {
              "table_name": "cscart_banner_descriptions",
              "access_type": "eq_ref",
              "possible_keys": ["PRIMARY"],
              "key": "PRIMARY",
              "key_length": "9",
              "used_key_parts": ["banner_id", "lang_code"],
              "ref": ["u358358020_main.cscart_banners.banner_id", "const"],
              "loops": 3,
              "rows": 1,
              "cost": 0.00350252,
              "filtered": 100,
              "attached_condition": "trigcond(cscart_banner_descriptions.lang_code = 'en')"
            }
          },
          {
            "table": {
              "table_name": "cscart_banner_images",
              "access_type": "eq_ref",
              "possible_keys": ["banner"],
              "key": "banner",
              "key_length": "9",
              "used_key_parts": ["banner_id", "lang_code"],
              "ref": ["u358358020_main.cscart_banners.banner_id", "const"],
              "loops": 3,
              "rows": 1,
              "cost": 0.003442415,
              "filtered": 100,
              "attached_condition": "trigcond(cscart_banners.`type` <> 'G' or cscart_banner_images.banner_image_id is not null) and trigcond(cscart_banner_images.lang_code = 'en')",
              "using_index": true
            }
          },
          {
            "table": {
              "table_name": "cscart_ult_objects_sharing",
              "access_type": "eq_ref",
              "possible_keys": ["PRIMARY"],
              "key": "PRIMARY",
              "key_length": "159",
              "used_key_parts": [
                "share_object_id",
                "share_company_id",
                "share_object_type"
              ],
              "ref": ["u358358020_main.cscart_banners.banner_id", "const", "const"],
              "loops": 3,
              "rows": 1,
              "cost": 0.00350252,
              "filtered": 100,
              "attached_condition": "cscart_ult_objects_sharing.share_object_id = cscart_banners.banner_id and cscart_ult_objects_sharing.share_object_type = 'banners'"
            }
          }
        ]
      }
    }
  }
}

Result

banner_id type target status timestamp banner description url banner_image_id company_id
23 G T A 1723186800 Main Banner One 52 1
27 G T A 1723186800 Main Banner Three 54 1
26 G T A 1723186800 Main Banner Two 53 1