There can be no equivalence.
A foot is a measure of length or distance in 1-dimensional space while a square metre 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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2,098.96 square feet.
1.3935456 square meters.
161.459 square feet.
18.11 square meters.
46 (45.987) square metres.