Step 1 :
After factoring out $ 3 $ we have:
$$ -48u^{2}+75 = 3 ( -16u^{2}+25 ) $$Step 2 :
Rewrite $ -16u^{2}+25 $ as:
$$ -16u^{2}+25 = 25 -16x^2 = (5)^2 - (4u)^2 $$Now we can apply the difference of squares formula.
$$ I^2 - II^2 = (I - II)(I + II) $$After putting $ I = 5 $ and $ II = 4u $ , we have:
$$ -16u^{2}+25 = (5)^2 - (4u)^2 = ( -4u+5 ) ( 4u+5 ) $$