Why do you need to simplify the code? Reducing the number of lines is not easy, but refactoring the similar parts to subroutines is possible: 
sub assign_max {
    my ($x, $y) = @_;
    $s[$b1] = max($x, $y);
}

sub compare {
    my ($ar, $idx, $subst) = @_;
    if ($ar->[$idx] == 0 && $subst > 0) {
        $ar->[$idx] = $subst;
    }
}


$h = $s[$b] == 0 ? 0 : $s[$b] - 1 unless $l == $k;
$c = (0, 1, 2)[$l <=> $k];

if ($l < $k) {
    compare(\@s_rev, $d + 1, $k - 2);
    assign_max($k, $lt);
    $j++;

} elsif ($l > $k) {
    compare(\@s, $b + 1, $l - 2);
    assign_max($l, $kt);
    $i++;

} else {
    compare(\@s, $b + 1, $k - 2);
    assign_max($k, $lt);
    $h = 0;
}

[download]
As you can see, assign_max uses @s and $b1 as globals.
لսႽ† ᥲᥒ⚪⟊Ⴙᘓᖇ Ꮅᘓᖇ⎱ Ⴙᥲ𝇋ƙᘓᖇ

In reply to Re: reducing the number of lines by choroba
in thread reducing the number of lines by baxy77bax

Title:
Use:  <p> text here (a paragraph) </p>
and:  <code> code here </code>
to format your post, it's "PerlMonks-approved HTML":


  • Posts are HTML formatted. Put <p> </p> tags around your paragraphs. Put <code> </code> tags around your code and data!
  • Titles consisting of a single word are discouraged, and in most cases are disallowed outright.
  • Read Where should I post X? if you're not absolutely sure you're posting in the right place.
  • Please read these before you post! —
  • Posts may use any of the Perl Monks Approved HTML tags:
    a, abbr, b, big, blockquote, br, caption, center, col, colgroup, dd, del, details, div, dl, dt, em, font, h1, h2, h3, h4, h5, h6, hr, i, ins, li, ol, p, pre, readmore, small, span, spoiler, strike, strong, sub, summary, sup, table, tbody, td, tfoot, th, thead, tr, tt, u, ul, wbr
  • You may need to use entities for some characters, as follows. (Exception: Within code tags, you can put the characters literally.)
            For:     Use:
    & &amp;
    < &lt;
    > &gt;
    [ &#91;
    ] &#93;
  • Link using PerlMonks shortcuts! What shortcuts can I use for linking?
  • See Writeup Formatting Tips and other pages linked from there for more info.