This paper proposes a new sensitivity factor, Jacobian Based Distribution Factor (JBDF), to solve the real-time line flow calculation problem. It is derived from the Jacobian matrix of the base case Newton Raphson power flow solution, and kept constant during real-time line flow calculation. Differing from the well-known distribution factors, such as Generation Shift Distribution Factor (GSDF), Generalized Generation Shift Distribution Factor (GGDF) and Z-Bus Distribution Factor (ZBD), it reflects the changes of active and reactive power in each bus. When the loading conditions change from the base case loads, either conforming or non-confirming changes in real and reactive power, it can rapidly and precisely compute the active line flows without any iterations. The proposed JBDF method is tested on the IEEE 14-Bus System. The numerical simulation results demonstrate the proposed method is very accurate and rapid in computation. It is highly suitable for real-time line flow calculation.