Step 1 :
After factoring out $ 3y $ we have:
$$ -12y^{3}+27y = 3y ( -4y^{2}+9 ) $$Step 2 :
Rewrite $ -4y^{2}+9 $ as:
$$ -4y^{2}+9 = 9 -4x^2 = (3)^2 - (2y)^2 $$Now we can apply the difference of squares formula.
$$ I^2 - II^2 = (I - II)(I + II) $$After putting $ I = 3 $ and $ II = 2y $ , we have:
$$ -4y^{2}+9 = (3)^2 - (2y)^2 = ( -2y+3 ) ( 2y+3 ) $$