Using the polarized neutron reflectometry method, we studied Au/SiO2 + Co(60 at %)/GaAs granular films, which display a giant injection magnetoresistance effect in a narrow temperature range close to T = 300 K. We revealed the existence of a layer having particular magnetic properties at the boundary of a film with a semiconductor GaAs substrate. Experiments carried out at temperatures T = 300 K and T = 100 K showed an insignificant difference in the magnetic profile of the heterostructure.