Step 1 :
After factoring out $ 3 $ we have:
$$ -3x^{2}+27 = 3 ( -x^{2}+9 ) $$Step 2 :
Rewrite $ -x^{2}+9 $ as:
$$ -x^{2}+9 = 9 -x^2 = (3)^2 - (x)^2 $$Now we can apply the difference of squares formula.
$$ I^2 - II^2 = (I - II)(I + II) $$After putting $ I = 3 $ and $ II = x $ , we have:
$$ -x^{2}+9 = (3)^2 - (x)^2 = ( -x+3 ) ( x+3 ) $$