Parallax effect with Jetpack Compose

ParallaxScreen.kt

@Composable
fun ParallaxScreen(modifier: Modifier = Modifier) {
    val context = LocalContext.current
    val scope = rememberCoroutineScope()

    var data by remember { mutableStateOf<SensorData?>(null) }

    DisposableEffect(Unit) {
        val dataManager = SensorDataManager(context)
        dataManager.init()

        val job = scope.launch {
            dataManager.data
                .receiveAsFlow()
                .onEach { data = it }
                .collect()
        }

        onDispose {
            dataManager.cancel()
            job.cancel()
        }
    }

    Box(modifier = modifier) {
        ParallaxView(
            modifier = Modifier
                .fillMaxWidth()
                .align(Alignment.Center),
            multiPlier = 20,
            data = data
        )
    }
}

ParallaxView.kt

// For changing offset values, it is always preferred to use .offset { } instead of .offset()
// as offset {..} is implemented to avoid recomposition during the offset changes

@Composable
fun ParallaxView(
    modifier: Modifier = Modifier,
    depthMultiplier: Int = 20,
    data: SensorData?
) {
    val roll by derivedStateOf { (data?.roll ?: 0f) * depthMultiplier }
    val pitch by derivedStateOf { (data?.pitch ?: 0f) * depthMultiplier }

    Box(modifier = modifier) {
        // Glow Shadow
        // Has quicker offset change and in opposite direction to the Image Card
        Image(
            painter = painterResource(id = drawable.beach),
            modifier = Modifier
                .offset {
                    IntOffset(
                        x = -(roll * 1.5).dp.roundToPx(),
                        y = (pitch * 2).dp.roundToPx()
                    )
                }
                .width(256.dp)
                .height(356.dp)
                .align(Alignment.Center)
                .blur(radius = 24.dp, edgeTreatment = BlurredEdgeTreatment.Unbounded),
            contentDescription = null,
            contentScale = ContentScale.FillHeight,
        )

        // Edge (used to give depth to card when tilted)
        // Has slightly slower offset change than Image Card
        Box(
            modifier = Modifier
                .offset {
                    IntOffset(
                        x = (roll * 0.9).dp.roundToPx(),
                        y = -(pitch * 0.9).dp.roundToPx()
                    )
                }
                .width(300.dp)
                .height(400.dp)
                .align(Alignment.Center)
                .background(
                    color = Color.White.copy(alpha = 0.3f),
                    shape = RoundedCornerShape(16.dp)
                ),
        )

        // Image Card
        // The image inside has a parallax shift in the opposite direction
        Image(
            painter = painterResource(id = drawable.beach),
            modifier = Modifier
                .offset {
                    IntOffset(
                        x = roll.dp.roundToPx(),
                        y = -pitch.dp.roundToPx()
                    )
                }
                .width(300.dp)
                .height(400.dp)
                .align(Alignment.Center)
                .clip(RoundedCornerShape(16.dp)),
            contentDescription = null,
            contentScale = ContentScale.FillHeight,
            alignment = BiasAlignment(
                horizontalBias = (roll * 0.005).toFloat(),
                verticalBias = 0f,
            )
        )
    }
}

SensorDataManager.kt

class SensorDataManager (context: Context): SensorEventListener {

    private val sensorManager by lazy {
        context.getSystemService(Context.SENSOR_SERVICE) as SensorManager
    }

    fun init() {
        Log.d("SensorDataManager", "init")
        val accelerometer = sensorManager.getDefaultSensor(Sensor.TYPE_GRAVITY)
        val magnetometer = sensorManager.getDefaultSensor(Sensor.TYPE_MAGNETIC_FIELD)

        sensorManager.registerListener(this, accelerometer, SensorManager.SENSOR_DELAY_UI)
        sensorManager.registerListener(this, magnetometer, SensorManager.SENSOR_DELAY_UI)
    }

    private var gravity: FloatArray? = null
    private var geomagnetic: FloatArray? = null

    val data: Channel<SensorData> = Channel(Channel.UNLIMITED)

    override fun onSensorChanged(event: SensorEvent?) {
        if (event?.sensor?.type == Sensor.TYPE_GRAVITY)
            gravity = event.values

        if (event?.sensor?.type == Sensor.TYPE_MAGNETIC_FIELD)
            geomagnetic = event.values

        if (gravity != null && geomagnetic != null) {
            var r = FloatArray(9)
            var i = FloatArray(9)

            if (SensorManager.getRotationMatrix(r, i, gravity, geomagnetic)) {
                var orientation = FloatArray(3)
                SensorManager.getOrientation(r, orientation)

                data.trySend(
                    SensorData(
                        roll = orientation[2],
                        pitch = orientation[1]
                    )
                )
            }
        }
    }

    fun cancel() {
        Log.d("SensorDataManager", "cancel")
        sensorManager.unregisterListener(this)
    }

    override fun onAccuracyChanged(sensor: Sensor?, accuracy: Int) {}
}

data class SensorData(
    val roll: Float,
    val pitch: Float
)

@LouisCAD check out an article I wrote which should cover your questions. https://medium.com/@rahulbehera/sensor-based-parallax-animations-for-android-and-ios-5363f38e37ec