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1. Solve the case and record the MW transfer across a line.
2. Add 1 MW of load (or generation) on a bus and solve the case again.
3. Record the MW transfer again.

Shift factor is the difference in flow divided by the load/gen change.

sf = (MW1 - MW2) / (load [or gen] change)

The signs matter as shift factor may be negative or positive.

Example: If you have 100 MW flowing on a line, and you add 1 MW of generation at a particular bus. You now have 100.23 MW flowing on the line, the shift factor is (100.23 - 100) / 1 = 23%.