Maybe it would be worth writing piece of code converting this filter into something more perlish like this?:

(
  (
    ($hash{AUTHOR} eq 'John' and $hash{PROFIT} eq '90%')
or
    ($hash{AUTHOR} eq 'Matt' and $hash{PROFIT} eq '80%')
  )
and
  $hash{PUBLISHER} eq 'OReilly'
)
[download]

Then your filter is just a Perl condition, which you can apply to your input data stored in %hash like this:

%hash=(
AUTHOR=> 'John',
PROFIT=> '20%',
PUBLISHER=> 'TMH',
BOOK=> 'OPERATING SYSTEMS'
)
[download]

BTW. It is not good, that two conditions (AUTHOR=John PROFIT=90%) are separated by space, should be separated with (AND ...).