While Zim's feelings for Gir are complex and often appear to be a mix of annoyance and frustration, there are moments that suggest he does care about his companion.
Zim often relies on Gir for help, even when he is exasperated by his antics. Gir's loyalty and simple-minded approach can be useful in situations where Zim's more complex plans fail.
Zim has shown concern for Gir's well-being on several occasions. In the episode "The Tallest Red and Purple", Zim is visibly distressed when he believes Gir has been destroyed.
While Zim frequently scolds Gir and even attempts to get rid of him, he ultimately always keeps him close. This suggests a deep-seated bond, even if it's not always expressed in a conventional way.
Zim's relationship with Gir is a unique one, characterized by a constant push and pull between annoyance and affection. It's difficult to definitively say whether Zim truly cares about Gir, but there is enough evidence to suggest that there is a level of affection and dependence present in their relationship.