Please try this code
function search_by_sku( $search, &$query_vars ) {
global $wpdb, $pagenow;
if ( 'edit.php' != $pagenow || ! is_search() || ! isset( $query_vars ->query_vars['s'] ) || 'product' != $query_vars ->query_vars['post_type'] ) {
return $search;
}
if(isset($query_vars->query['s']) && !empty($query_vars->query['s'])){
$args = array(
'posts_per_page' => -1,
'post_type' => 'product',
'meta_query' => array(
array(
'key' => '_sku',
'value' => $query_vars->query['s'],
'compare' => 'LIKE'
)
)
);
$posts = get_posts($args);
if(empty($posts)) return $search;
$get_post_ids = array();
foreach($posts as $post){
$get_post_ids[] = $post->ID;
}
if(sizeof( $get_post_ids ) > 0 ) {
$search = str_replace( 'AND (((', "AND ((({$wpdb->posts}.ID IN (" . implode( ',', $get_post_ids ) . ")) OR (", $search);
}
}
return $search;
}
add_filter( 'posts_search', 'search_by_sku', 999, 2 );