There can be no equivalence. A foot 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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There are 144 square inches in a square foot !
1 square foot = 0.09290304 square metres, so 435.6 square feet = 40.468564 square metres.
Feet and square feet are two different ideas. Feet measure length, sq. feet measure area. A 'square foot' denotes an area equal to that of a square with sides equal to 1 foot in length. This area, though, need not be square-shaped. It just needs to have a total area that is the same as the above mentioned square.
To find the number of square feet in 126 feet, you need to square the given length. So, 126 feet squared is equal to 126 x 126 = 15,876 square feet.
204 square feet.