N1 は N2 です — "N1 is N2"
N1 は N2 です
The particle は (read "wa") marks the topic of the sentence: what we are talking about. です works like the verb "to be" and always comes last. It is the polite way of stating something about the topic.
Examples
私はマイク・ミラーです。
I am Mike Miller.
私は 会社員です。
I am a company employee.