Let x be the digit at unit’s place and y be the digit at ten’s place.
Since y is at ten’s place, then the number formed is 10y+x.
By reversing the digits, it becomes 10x+y.
As one number is 27 more than the number obtained by reversing its digits, so,
(10y+x)−(10x+y)=27
9(y−x)=27
y−x=3
x−y+3=0
So, the required equation is x−y+3=0.