our sales of ceramic tiles was significantly impacted by uncertainties in the real estate market as well as the continued effects of the COVID-19 pandemic. Revenue from the sale of ceramic tile products decreased by 60.4% for the six months ended June 30, 2022 as compared to the six months ended June 30, 2021, mainly due to the 65.7% decrease in sales volume, which was partly offset by an increase in average selling price of 15.4%, which was due to our selling only porcelain tile products that have a higher average selling price. We produced and sold only porcelain tiles for the six month period ended June 30, 2022 to position our sales efforts on as realistic a basis as possible to address the difficult business conditions attributable to uncertainties in the real estate market as well as the continued effects of the COVID-19 pandemic.
We also generated revenue from business management consulting, information system technology consulting services including the sales of software use rights for digital data deposit platforms and asset management systems, and social media platform development and consulting. For the six months ended June 30, 2022 and 2021, we generated RMB 118.2 million and RMB 7.9 million, respectively, from Antelope Chengdu, Chengdu Future and Hainan Kylin Cloud Services, who are engaged in these sectors.
Cost of revenues. Cost of revenues for ceramic tile products consist of costs directly attributable to production, including the cost of clay, color materials, glaze materials, natural gas, salaries for staff engaged in production activity, electricity, depreciation, packing materials, and related expenses. Cost of revenues for business management and consulting mainly consists of professional costs for outsourcing technology services.
The most significant factors that directly or indirectly affect our cost of tile products sales are as follows:
| ● | Availability and price of clay; |
| ● | Availability and price of natural gas; and |
| ● | Availability and price of dyes; and |
Clay is a key material for making ceramic tiles, and accounted for approximately 22.7% and 7.4% of our cost of sales for the six months ended June 30, 2022 and 2021, respectively. Fujian and Jiangxi Provinces, where our production facilities are located, are the largest clay resources areas in China and clay supply is stable and sufficient for our production and planned production.
Dyes are another key material for making ceramic tiles, and accounted for approximately 29.0% and 9.4% of our cost of sales for the six months ended June 30, 2022 and 2021, respectively. A number of dyes are used in ceramic tiles, and the prices of different dyes have fluxtuated over the past few years.
Natural gas has largely replaced coal in our manufacturing of ceramic tiles, and natural gas accounted for approximately 11.2% and 5.1% of our cost of sales for the six months ended June 30, 2022 and 2021, respectively.
For the six months ended June 30, 2022 and 2021, we had cost of revenues related to business management and consulting income of RMB 116.3 million and RMB 2.8 million, respectively, which mainly consisted of professional costs for outsourcing technology services.
Other income and other expenses. Other income consists of interest income, foreign exchange gain, government grant, tax subsidy and rental income by leasing out Hengdali facility. Other expenses primarily consist of the exchange loss.
Selling and distribution expenses. Selling and distribution expenses consist of payroll, traveling expenses, transportation and advertising expenses incurred by our selling and distribution team.
Administrative expenses. Administrative expenses consist primarily of R&D expense, employee remuneration, payroll taxes and benefits, general office expenses and depreciation.
Income taxes. Our subsidiaries in the PRC are subject to the PRC Enterprise Income Tax Law, and the applicable income tax rate pursuant to such law for the six months ended June 30, 2022 and 2021 is 25% for Hengda, Hengdali, Hainan Kylin Cloud Services Technology, 2.5% for Chengdu Future and Antelope Chengdu.