The outgoing thermal radiation spectra measured by the IKFS-2 spectrometer aboard the ‘Meteor-M’ No. 2 Russian meteorological satellite contain information on the atmospheric ozone. To study the information content of the spectra with respect to the vertical ozone profiles, we have constructed a covariance matrix of the vertical ozone distribution and a cross-covariance matrix between ozone and temperature profiles. We used the experimental data from ozonesonde stations over the years of the instrument’s operation on the satellite (2015-2022) to construct the covariance matrices. The study provides analysis of the averaging kernels of the inverse problem and estimates of the degrees of freedom for signal number to characterize the information content of outgoing IR radiation. The calculations were performed for different mean climatic temperature profiles.