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my @data = split;
s!$data[3]!encrypt($data[3])!eg if ($data[3] ne '-');
s!=(\d{9,10}|\D\d{8}|\d{4}\-\d{4}|\D\d{4}\-\d{4})!'='.encrypt($1)!eg;
print OUTPUT $_."\n";

sub encrypt {
        my $key = shift;
...
        $key =~ s|\Q$key\E|\#\#\#$value\#\#\#|g;
        return $key;
}