There is not much you can say about SA260FM. It is typical low-end Ibanez electric guitar.
It is nicely finished, with good, bright sound from the wood (which is a bit of surprise, as the back is mahogany).
The single coil pickups are good, with proper bite and sparkle. Humbucker is rather muddy.
After some tweaking with setup, this is very affordable entry-level guitar. It’s “Made in China”, but it is still Ibanez, so the quality is there.
The worst part of it is the tremolo bridge. Better than on previous iterations of this model, but still built with low quality materials.
Just for test I replaced the tremolo with Gotoh 510 (37 mm block) and swapped the pickups for spare HSS set of Kinmans.
Oh my, I know I raised the price by 250 Euro, but this guitar started to play.
SUMMARY
Good choice for the first guitar. Very versatile. Ibanez. Leaves lot of space for further customization (if wanted). Needs some initial set-up and intonation.