N1 は N2 です

Particle は

The particle は indicates that the noun before it (N1) is the topic of the sentence. The speaker forms a sentence by adding は to what he or she wants to talk about, and then makes statements about it. [Note] The particle は is read わ.

です

Nouns used with です work as predicates. Besides indicating judgment or assertion, です also shows politeness towards the listener. です inflects when the sentence is negative or in the past tense.