push@a,[split/\t/]for<>;$,="\t";for(@a){for(@$_){s/SQRT/sqrt/;1 while s/([A-Z])(\d+)/($a[$2-1][-65+ord$1])/;/^=/&&s/.\K=//g;s/\n(.)/$1/g}}for(@a){s/^=+(\S+)/sprintf"%.2f",eval$1/e,s/\.00$//,s/\.\d\K0$//for@$_;print@$_}

Note that non-ascii characters in the above source code will be escaped (such as \x9f).