Omnitracs LLC, a spinoff business of Qualcomm Inc. that was acquired by Vista Equity Partners last year and is relocating to Dallas, said it agreed to acquire XRS Corp., a Minneapolis based firm that makes software for mobile fleet management, for $5.60 per share or $178 million.

Both companies have been involved with developing technology engaged in fleet management and compliance. Omnitracs was the first business line launched by Qualcomm about 25 years ago. It was sold to Vista Equity in August 2013 for $800 million.

The new owner, which has offices in Austin, Texas, San Francisco, and Chicago, said in July it was moving the Omnitracs to Dallas after receiving a cash incentive of $3.9 million from the state of Texas.

Vista Equity also relocated two other San Diego-based software firms to Texas recently — Websense Inc. and the Active Network, both of which were aided by cash incentives from Texas.

The acquisition is subject to shareholder and regulatory approvals but a majority of XRS’ stockholders, represented by two venture capital firms, have agreed to back the sale. The sale is expected to close in the fourth quarter, the company said.

XRS, a public company whose stock is traded on the Nasdaq exchange, reported third quarter net income of $100,000 on revenue of $12.8 million.