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のが残念だ

it's a shame that…

→ の
phrase Rare #34,442
it's a shame that… の turns the preceding clause into something that can be described as regrettable. 残念です is a polite form.
JA: 一緒に行けないのが残念だ。
EN: It's a shame that I can't go with you.

彼女がここにいないのが残念だ。

It's a shame she's not here.

辛い時しか会えないのが残念だわ

It’s a shame we can only see each other when things are tough.

— 鏡 (1975)

今日あなたといっしょに行けないのが残念だ。

It's a shame I can't go with you today.

君が来られないのが残念だ。

It's a shame you can't come.