WITH t AS
(
SELECT 1 pk, '(A3200 + B2100) * 100 / 5' v FROM dual
UNION ALL SELECT 2, '((A3200 - B2100) * 100)' FROM dual
)
SELECT pk, v, lv
     , REGEXP_SUBSTR(v, '[()*/+-]|[^ ()*/+-]+', 1, lv)
  FROM t
     , (SELECT LEVEL lv FROM dual CONNECT BY LEVEL <= 99)
 WHERE lv <= REGEXP_COUNT(v, '[()*/+-]|[^ ()*/+-]+')
 ORDER BY pk, lv
;