It is best to analyze the cross-section of Ni-P coating using SEM/EDX. An EDX mapping of the cut already brings the phosphorus content with an accuracy of approx. 1%. The second option is the image analysis of the entire cross-section (SEM image with a good resolution and increased contrast): surface of the dark (black) phase corresponds to the volumetric phosphorus content. Image analysis can provide better than 1% accuracy. The volumetric fractions can be converted into mass fractions with the aid of known phase densities.