#!/usr/bin/perl
# Perl 5

use strict;
use warnings;

while (my $txt = <DATA>) {
    chomp($txt);
    next unless my ($term) = ($txt =~ m/.+=(.+)$/);
    $term = lc($term); # SQRT -> sqrt
    $term =~ s/pot\((.*?)\)/$1**2/g; # POT(x) -> x**2
    my $result = eval($term);
    print "$txt=$result\n";
}

__DATA__
ABC=1+1
Z=SQRT(POT(320)+POT(200))