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