Incipio has upped their purchase price to $6.10 per share (a total acquisition price of $188 million) and Skullcandy has again entered into a purchase agreement with Incipio.

Park City-based Skullcandy has agreed to be acquired by Incipio. You’re probably confused because this news was already announced in June. You’ve probably assumed I’m regurgitation news because I don’t have anything better to do, or I am terrible at my job, or a combination of both. You might even be questioning reality right now and wondering if life is just a series of infinite loops. These are all valid worries, but let’s focus and talk about Skullcandy.

Yes, Skullcandy did agree to be acquired by Incipio in June, an agreement valued at $5.75 per share (a total acquisition price of $177 million). As part of the agreement, however, Skullcandy had a “go-shop” period that allowed them to find a better offer, which they did — Mill Road Capital Management ended up stepping forward with an offer for $6.05 per share, which threw a monkey wrench into the whole proceedings and when last we left them, Skullcandy was gravely mulling the offer.

Well now we’re back at square one, because Incipio has upped their purchase price to $6.10 per share (a total acquisition price of $188 million) and Skullcandy has again entered into a purchase agreement with Incipio. I’m somewhat certain this one is for real, so let’s move forward based on the assumption that Skullcandy will continue onward under the Incipio umbrella. We’ll update you if anything changes.