The denominator factors as (x−3)(x+3), so the excluded values are x=3 and x=−3.
For the numerator, note that 33−27=0, so by the Factor Theorem x−3 is a factor of x3−27. Dividing (synthetic division on the coefficients 1,0,0,−27) gives the quotient x2+3x+9.
x2−9x3−27=(x−3)(x+3)(x−3)(x2+3x+9)=x+3x2+3x+9(x=3 and x=−3)
Check at x=1: the original is −8−26=413, and 41+3+9=413 agrees.