Heelys, Inc.'s stock is way, way up this a.m. -- 60 cents since the market opened, putting it at the $5.47 mark. No surprise why: The Carrollton-based maker of roller-skate-sneakers has once more been approached by Skechers USA Inc., which is offering big money for a buyout. Three months after Heelys first told Skechers thanks, but unh-unh, the Cali-based company rolled back in with a much bigger offer: $143 million, slapped down on the table only yesterday. And an analyst who spoke with The Los Angeles Times figured it'd be a good deal for all involved: "If its offer is accepted, Skechers would probably try to boost Heelys' image by marketing the shoe better ... [and] a takeover would also extend Skechers' reach among younger consumers." Win and win. --Robert Wilonsky