None, since there can be no conversion. An inch is a measure of length in 1-dimensional space while a square foot is a measure of area in 2-dimensional space. The two measure different things and, according to basic principles of dimensional analysis, any attempt at conversion from one to the other is fundamentally flawed.
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Square inches x 0.00694 = square feet
Divide by 144.
Oh, dude, you're hitting me with the math questions now? Okay, so 48 x 36 inches is like 4 x 3 feet, which is 12 square feet. It's like converting inches to feet, but who really needs to know that stuff, right? Just remember, 1 foot is 12 inches, and you're good to go.
736 square inches /144 = 5.111+ square feet, or 5 square feet 16 square inches
25 square feet = 3,600 square inches.