L := (Max(R, Max(G,B)) + Min(R, Min(G, B))) div 2;

if L > 128 then
 begin
  rHS := (R * 128 - (L - 128) * 256) div (256 - L);
  gHS := (G * 128 - (L - 128) * 256) div (256 - L);
  bHS := (B * 128 - (L - 128) * 256) div (256 - L);
 end else
 begin
  rHS := R * 128 div L;
  gHS := G * 128 div L;
  bHS := B * 128 div L;
 end;

newL := L + Value - 128;
 if newL > 0 then
 begin
  newR := rHS + (256 - rHS) * newL div 128;
  newG := gHS + (256 - gHS) * newL div 128;
  newB := bHS + (256 - bHS) * newL div 128;
 else begin
  newR := rHS + rHS * newL div 128;
  newG := gHS + gHS * newL div 128;
  newB := bHS + bHS * newL div 128;
 end;

Program:
clc;
 clear all;
 close all;
 Image=imread('4.jpg');
 Image=double(Image);
 R=Image(:,:,1);
 G=Image(:,:,2);
 B=Image(:,:,3);
%%%% 求出原始图像亮度分量
I=(R+G+B)/3;
%%% 利用原始图像的亮度分量结合R,G,B求出HSL空间的H,S;
 rHS=R;
 gHS=G;
 bHS=B;
 [row, col]=size(I);
 for i=1:row
   for j=1:col
     if(I(i,j)>128)
       rHS(i,j)=(R(i,j)*128-(I(i,j)-128)*256)/(256-I(i,j));
       gHS(i,j)=(G(i,j)*128-(I(i,j)-128)*256)/(256-I(i,j));
       bHS(i,j)=(B(i,j)*128-(I(i,j)-128)*256)/(256-I(i,j));
     else
       rHS(i,j)=R(i,j)*128/(I(i,j));
       gHS(i,j)=G(i,j)*128/(I(i,j));
       bHS(i,j)=B(i,j)*128/(I(i,j));
     end
   end
 end
%%%% 然后求出新的亮度值
%%%% Increment: 亮度的调整增量(-255,255)
 Increment=-100;
 I_out=I+Increment-128;
%%%% 再利用新的亮度值结合H,S,求出新的R,G,B分量
R_new=R;
 G_new=G;
 B_new=B;
 for i=1:row
   for j=1:col
     if(I_out(i,j)>0)
       R_new(i,j)=rHS(i,j)+(256-rHS(i,j))*I_out(i,j)/128;
       G_new(i,j)=gHS(i,j)+(256-gHS(i,j))*I_out(i,j)/128;
       B_new(i,j)=bHS(i,j)+(256-bHS(i,j))*I_out(i,j)/128;
     else
       R_new(i,j)=rHS(i,j)+rHS(i,j)*I_out(i,j)/128;
       G_new(i,j)=gHS(i,j)+gHS(i,j)*I_out(i,j)/128;
       B_new(i,j)=bHS(i,j)+bHS(i,j)*I_out(i,j)/128;
     end
   end
 end
 Image_new(:,:,1)=R_new;
 Image_new(:,:,2)=G_new;
 Image_new(:,:,3)=B_new;
 imshow(Image/255);
 figure, imshow(Image_new/255);