#!/usr/bin/perl -l

use strict;
use warnings;
use Data::Dumper;

my %variables;

undef $/;
$_ = <DATA>;
while (s/\s*(\w+)\s*=\s*([^=]+)\s*\z//){
  $variables{$1} = $2;
}

print Dumper(\%variables);
__DATA__
drsubc  = agauss(0, 1, 3)   delm1   = '0 + 0.045u*distm1'               delm2 = '0 + 0.07u*distm2'        delm3   = '0 + 0.07u*distm3'                delm4 = '0 + 0.07u*distm4'                delmt   = '0 + 0.07u*distmt' delml   = '0.16u + 0.43u*distml'            delam   = '0.32u + 0.86u*distam'         dele1   = '0 + 0.25u*diste1'                dele2   = '0 + 0.25u*diste2'                delma   = '0.16u + 0.6u*distma'             pmsxt   = 'npmsxt + 12.5u*dpmsxt'           tih     = 0.35u                capct   = '0.50u + 0.13u*xdcapct'           capcti  = '0.55u + 0.13u*xdcapct'           m1t     = '0.41u + 0.05u*xdm1t'    m1ti    = '0.36u + 0.05u*xdm1t'             m2t     = '0.48u + 0.057u*dm2t'             m3t     = '0.48u + 0.057u*dm3t'             m4t     = '0.48u + 0.057u*dm4t'             mtt     = '0.48u + 0.057u*dmtt'             qtt     = '0.242u + 0.0202u*dqtt'           htt     = '0.242u + 0.0202u*dhtt'       mlt     = '2.0u + 0.2u*dmlt'                amt     = '4.0u + 0.4u*damt'               e1t     = '3.0u + 0.5u*de1t'            e2t     = '4.0u + 0.5u*xde1mat'             mat     = '4.0u + 0.4u*dmat'                m1m2t   = '0.35u + 0.05u*dm1m2t'