Step 1 :
Factor out common factor $ \color{blue}{ -1 } $:
$$ -x^2y^2+81 = -1 ( x^2y^2-81 ) $$Step 2 :
Rewrite $ -x^2y^2+81 $ as:
$$ \color{blue}{ -x^2y^2+81 = (-xy)^2 - (-9)^2 } $$Now we can apply the difference of squares formula.
$$ I^2 - II^2 = (I - II)(I + II) $$After putting $ I = -xy $ and $ II = -9 $ , we have:
$$ -x^2y^2+81 = (-xy)^2 - (-9)^2 = ( -xy+9 ) ( -xy-9 ) $$