"남자의 고양이가 귀엽습니다."
Translation:The man's cat is cute.
(V/A = verbs/adjectives) 합니다 is used to make 하다 V/A polite. In most, you drop the 다 to change the V/A.
공부하다 (to study) → 공부하 → 공부합니다 (I/he/she/it/etc. studies)
ㅂ니다 and 습니다 are the same as each other -also polite and formal- but 습니다 is used when the V/A stem ends with a consonant. ㅂ니다 is attached when it ends in a vowel.
가다 (to go) → 가 → 갑니다 (I/he/she/it/etc. goes) 차갑다 (cold) → 차갑 → 차갑습니다 (cold — formal and polite).
(Even though you didn't ask) 입니다 is the polite and formal version of 이다 (to be).
This answer helped me lots on this! Sorry for long response. https://hinative.com/en-US/questions/6182534