None, because there is no equivalence.
A foot is a measure of length or distance while a square metre is a measure of area. The two measure different things and, according to basic principles of dimensional analysis, conversion from one to the other is not valid without some addition information.
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180 sq. meters. No it is 16.7 sq. meters
260,000 sq ft converts to 24,154.8 sq meters.
104.52 square meters.
223 (222.9673) sq meters
About 92.9 square meters.