Do you remember?: The capitalized "Sie" is used to address one or more person(s) formally while the lower case "sie" is used when referring to a female ("she") or when referring to several people ("they").
A FEMALE
"She is called Wilma."
"Wie geht es Ihr?"
A MALE
"He is called Peter."
"Wie geht es Ihm?"
"They are called Wilma and Peter."
"Wie sind Sie?"
"They are called Wilma, Peter, Diana, Bear and Biscuit."
"Wie sind Sie?"
The pronoun "es" ("it") is used when referring to a child or a young animal.
