Variable incidence angle X-ray absorption fine structure (VIAXAFS) spectroscopy offers a non-destructive ability to investigate film nano-structures. This technique was applied, spanning sample-beam angles from a grazing to normal incidence on a film obtained by zirconia sputtering on flat sample of stainless steel. X-ray absorption fine structure analysis on the Zr K edge identified chemical, defects and fractal structures through the film depth. VIAXAFS revealed occurrence of zirconium monoxide fractions at the surface a reduced state of zirconium oxide vs. the zirconium dioxide bulk. The discussion underlines that the technique may quantify the profile of various sub-layers, nano-pores, dislocations, vacancies or defect features.