Step 1 :
Factor out common factor $ \color{blue}{ 3 } $:
$$ 3x^2-9xy-12y^2 = 3 ( x^2-3xy-4y^2 ) $$Step 2 :
$ x^2-3xy-4y^2 $ can be written as
$$ x^2-3xy-4y^2 = \left( x-4y \right) \left( x+y \right)$$The explanation for this step cannot be generated.