は marks the topic; です is a polite “is/are”. “[Topic] は [what it is] です.”
I am Mike Miller.
ミラーさんは かいしゃいんです。
Mr Miller is a company employee.
は (written は but pronounced “wa” when it is the particle) marks the topic — the thing the sentence is about. です comes at the very end and works like “am / is / are”.
Japanese has no articles (a/the) and no separate verb “to be” before the noun — です alone does the job. Word order is fixed: topic first, です last.
- です is polite, used in normal, respectful conversation.
- The topic は is often dropped when it is obvious from context.