今食事しているところです。

N5 今 ima now N4 食事 shokuji meal, dining, food N5 ている te iru be doing N3 ところで tokorode by the way; even if

N5 今 kon, kin / ima now, maintenant, ahora N5 食 shoku, jiki / ku.u, ku.rau, ta.beru, ha.mu eat, food, manger N4 事 ji, zu / koto, tsuka.u, tsuka.eru matter, thing, fact

N5 〜ている te iru Indicates ongoing action, continuous state, repeated habit, or resulting condition depending on context N5 〜です desu Used at the end of a sentence, polite affirmative form, means to be depending on context N4 〜し shi Indicates multiple reasons or qualities, connects clauses or adjectives, means besides that, and also N5 〜で de Indicates where an action happens, means used, tool, cause, or material depending on context N5 〜と to Indicates company, quotation, natural condition, complete list, or direct connection between elements