 Solution

The spectral theorem for real symmetric matrices supplies an orthonormal basis of real eigenvectors. Put these in the columns of $Q$, so $Q^{T}Q=I$ and $Q^{T}AQ=\mathrm{diag}({\lambda }_1,\dots ,{\lambda }_n)$. In the question's coordinate convention choose $O=Q^T$ and $y=Ox$. Since $x=O^{T}y$,Reorder the eigenvalues with $m$ positive, $\ell -m$ negative and $n-\ell$ zero. For nonzero eigenvalues set $z_i=\sqrt{|{\lambda }_i|}{y}_i$, and retain the remaining coordinates as $z_i=y_i$. This is an invertible real transformation $z=DOx$, where $D$ is the diagonal rescaling; the combined matrix $L=DO$ gives $z=Lx$. It giveswith the zero coordinates absent. The general allowed range is $0\le m\le \ell \le n$. The printed restriction $m\ge 1$ is not valid for every real symmetric matrix: a negative-definite or zero form has no positive square. The invariance of these counts is Sylvester's law of inertia.

For the specified form, a particularly simple change isSubtracting the first two squared coordinates verifies the identity directly, and $\det L=1$ proves invertibility. Thus $m=1$, $\ell =2$ and there is one zero direction. The final rescaling need not remain orthogonal.