<?php

$formulas = [
	'SI(F5="";"";"Z_PACK_TYPE")',
	'MARKET!A5',
	'MARKET!MQ5',
	'MARKET!AB5',
	'MARKET!TX5',
	'MARKET!SX5',
	'MATMAS05!CZ5="3200";MARKET!DA5',
	'SI(MATMAS05!CZ5="3200";MATMAS05!CZ5="3200";MARKET!DA5;"")',
	'SI(L5="";"";"STRING")',
	'SI(MATMAS05!CZ5="3300";MARKET!DA5;"")',
	'SI(ESTVIDE(MARKET!EG5);"";SI(MATMAS05!CZ5="3200";MARKET!EG5;""))',
];

$regex = '/(?:(?<!")(?:"")*"[^"]*(?:""[^"]*)*"|\w+!)(*SKIP)(*F)|\b[A-Z]+\K\d+\b/';

foreach ($formulas as $formula) {
	preg_match_all($regex, $formula, $matches);
	print_r($matches);
}