my $A="filea";
open FH,"<$A" or die "Cannot open $A!\n";
my @arry=<FH>;
my $nu=1;
for(@arry){
next if(/A\s+B\s+C/);
my @content=split ;
open FT,">target$nu" or die "Cannot open target$nu!\n";
print FT
"A=$content[0];
B=$content[1];
C=$content[2];";
close FT;
$nu++;
@content=();
}
close FH;