Polite Style

He eats it. [Polite Style]
She sees them. [Polite Style]
They speak it. [Polite Style]
They read them. [Polite Style]

The verb base for ‘eat’ is たべ /tabe/.
The verb base for ‘see’ is み /mi/.
The verb base for ‘speak’ is はなｓ /hanas/.
The verb base for ‘read’ is よｍ /yom/.

Key 1: The present affirmative in the polite style is:

iます /imasu/ if the verb base ends with a consonant, and
ます/masu/ if the verb base ends with a vowel.

The verb in the present tense means a habitual action or a definite future action described by the verb. Tense takes verb base immediately before it.

たべます --> たべます /tabe/ /masu/ --> /tabemasu/
みます --> みます /mi/ /masu/ --> /mimasu/
はなｓ iます --> はなします /hanas/ /imasu/ --> /hanasimasu/
よｍ iます --> よみます /yom/ /imasu/ --> /yomimasu/