#!/usr/bin/perl

use Data::Dumper;
use warnings;

while ( <DATA> ) {
        #$rec = {};
        #$rec = ();
        %rec = ();
        for $field ( split ) {
                ($key, $value) = split /=/, $field;
                $rec{$key} = $value;
        }
        push @AoH, \%rec;
}
print Dumper(\@AoH);
__DATA__
A=1 B=2 C=3
Y=4 Z=5

##</code><code>##

$VAR1 = [
          {
            'Z' => '5',
            'Y' => '4'
          },
          $VAR1->[0]
        ];


##</code><code>##

$VAR1 = [
          {
            'A' => '1',
            'C' => '3',
            'B' => '2'
          },
          {
            'Z' => '5',
            'Y' => '4'
          }
        ];