Step 1 :
After factoring out $ 5 $ we have:
$$ 180m^{2}-5 = 5 ( 36m^{2}-1 ) $$Step 2 :
Rewrite $ 36m^{2}-1 $ as:
$$ 36m^{2}-1 = (6m)^2 - (1)^2 $$Now we can apply the difference of squares formula.
$$ I^2 - II^2 = (I - II)(I + II) $$After putting $ I = 6m $ and $ II = 1 $ , we have:
$$ 36m^{2}-1 = (6m)^2 - (1)^2 = ( 6m-1 ) ( 6m+1 ) $$