The verb “be” is an irregular verb. It can be used both as a main verb and as an auxiliary verb. As a main verb, “be” is used to describe permanent or temporary states or qualities. The different forms of the verb “be” are: be, am, is, are, was, were, being, and been.
The Present Simple
AFFIRMATIVE FORM
Examples:
She is 23 years old/ She’s 23 years old.
We are friends/ We’re friends.
It is a sunny day/ It’s a sunny day.
Her friends are very helpful.
My bed is comfortable.
Note: “She’s, We’re” are known as contracted forms. Click the following link to study contracted forms in English.