PARIS (Reuters) - French luxury group Kering has a healthy balance sheet that would allow for "incremental" mergers and acquisitions, Chief Financial Officer Armelle Poulou told analysts on Tuesday.

She declined to comment on whether the company was interested in acquiring Italian eyewear business Marcolin.

Marcolin's main shareholder PAI Partners earlier this year hired Goldman Sachs to explore a merger or a sale.

(Reporting by Mimosa Spencer and Dominique Patton; editing by Jonathan Oatis)