Query regarding RegEx

I am not good in regular expressions. I am struck with one issue,
please help.

I need to match the following texts

NOT 'any text' = 'any text'

the alternate text for 'any text' can be "any text" or any integer or
float value.

Patterns that should NOT match.

NOT ('value' = 'value')

the difference between the above two are parenthesis.

Thanks in advance,
-EM-
.