C172 N POH states stalling speed not more than 44kias at MTOW at 30deg bank. recommended short field is flaps 40deg at vref 60 kias. that's at least 1.36 Vs. lighter weight and smoother conditions could see verified at 55 kias flaps 40 and stall say 40kias that's still 1.37 vs. that's a ground roll of about 550ft on pavement. Worst case 44kias stall and 55 Vref is still 1.25 Vs. I guess one could say that the POH is conservative.
However since groundroll on takeoff is probably at least 850 ft then barring emergencies, it's all a bit of a moot point isn't it?